The construction progress report is the General Services Administration (GSA) form GSA 184, which reports the status of a construction contract and works out the amount due for a progress payment. It is prepared for each progress payment under Federal Acquisition Regulation (FAR) 52.232-5 and combines work status, a 15-line progress payment summary and sign-off blocks. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; GSA publishes the original PDF and its form page at gsa.gov.
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What is GSA 184?
GSA 184, the Construction Progress Report, is the General Services Administration (GSA) form that records the work status of a construction contract and calculates the payment due for one progress payment, prepared in accordance with Federal Acquisition Regulation (FAR) 52.232-5.
GSA lists the form's authority as GSAM 552.232-5 and FAR 52.232-5. The form has three working areas. The first block gives the report number or invoice number, date, title, location, contractor, contract number and task order number. The second block reports work status: estimated and actual substantial completion dates, initial and revised contract completion dates, percent completed, average work force, and yes/no answers on progress, material delivery, construction equipment and shop drawing and sample submissions. The third block is the Progress Payment Summary, lines 1 to 15, which runs from the contract amount to the amount of payment for this report.
The GSA instructions define the terms the form relies on. A contract is Substantially Complete only if the Government can use the entire Work without impairment or interference from remaining work, and never if fire and life safety systems are not tested and accepted by the Authority Having Jurisdiction where the contract requires it. Contract completion is the date established in Section I of the Agreement.
The form works with two companion schedules, GSA 184A and GSA 184B, whose totals feed lines 2, 5 and 6.
Who needs to file GSA 184?
The form is tied to construction contracts under which progress payments are made: the GSA instructions say a GSA 184 is prepared for each progress payment in accordance with FAR 52.232-5. The page does not name a single filer, but the form itself shows who takes part.
- Preparer: the Prepared by block takes the name, title and date of the person who completes the report. The form also names the contractor, contract number and task order number.
- Reviewers: the Work accepted by block is signed by the Project Manager, and two Approved by blocks take a name, title and date each.
- Phased construction, Design/Build and Construction-Manager-as-Constructor (CMc) contracts: line 3, Options Exercised, is for these contracts when the option needs its own Work Breakdown schedule of values on a separate GSA 184A. For any other option, the instructions say to record the option modification on the GSA 184B.
The instructions set no other eligibility rule and name no one who may sign on another person's behalf.
When to file GSA 184
Prepare a GSA 184 for each progress payment; the GSA instructions say it is prepared for every progress payment made in accordance with FAR 52.232-5. The form carries its own report number or invoice number and date, so each payment has its own report.
Percent completed is shown in two columns. "Through this month" is a financial completion figure, and the baseline-to-date figure is based on the current approved schedule. Line 14, Less Previous Payments, means each new report builds on the amounts paid before it. The form prints no separate due date or calendar deadline.
Documents you need
- GSA 184A: the schedule whose totals feed line 5, Value of Work Completed to Date. A separate GSA 184A is needed for an option on phased construction, Design/Build or CMc work that requires its own Work Breakdown schedule of values.
- GSA 184B: the schedule for contract modifications and change orders. Line 2 takes its Column (2), line 6 takes its Column 5, and an option modification is recorded on it when line 3 does not apply.
How to fill out GSA 184
Complete the report header
Enter the page and total pages, the report number or invoice number, the date, the title, the location, the contractor, the contract number and the task order number at the top of the form.
Enter the completion dates
Under Work Status, give the estimated and actual substantial completion dates and the initial and revised contract completion dates. Substantial completion follows the definition in the GSA instructions.
Report percent completed
Enter the percent completed through this month, which is a financial completion figure, and the baseline-to-date percent based on the current approved schedule. The form prints a formula for the percent figure using lines 4, 5, 6 and 12.
Answer the work status questions
Enter the average work force number employed. Mark YES or NO for progress, material delivery, construction equipment, and shop drawing and sample submissions, and explain every NO in the remarks.
Fill in the contract amount, lines 1 to 4
Line 1 holds the initial contract amount with 1A to 1C. Line 2 takes the modifications from GSA 184B, Column (2), and line 3 the options exercised. Line 4 is lines 1 plus 2 plus 3.
Enter completed work, lines 5 and 6
Line 5 is the total of Columns 3A, 3B and all of GSA 184A, including options. Line 6 is the total of Column 5 of GSA 184B.
Enter material, lines 7 and 8
Line 7 is material not yet installed but accepted by the Government, split into 7A on site and 7B in storage. Line 8 is the sum of lines 5, 6 and 7.
Deduct retainage, lines 9 and 10
Enter total retainage and withholdings on line 9, then subtract it from line 8 on line 10. Apply the retainage rule in the instructions.
Complete bond premiums and payment
Line 11A is premiums paid in previous payments and 11B is premiums with this payment; line 12 is their sum. Line 13 is line 10 plus line 12, line 14 is previous payments, and line 15, the amount of payment this report, is line 13 minus line 14.
Write the remarks
Report circumstances that may have adversely affected progress, such as strikes, weather or Government delays, plus any NO explanations. Include a description of work and the related CLINs or Sub-CLINs.
Add names, titles and dates
Complete the Prepared by, Work accepted by (Project Manager) and two Approved by blocks with name, title and date as each person signs.
Review, sign and download the PDF
Check every total against GSA 184A and GSA 184B, then download or print the completed PDF from FillingPDF for signature and routing.
How to submit GSA 184
The form prints no mailing address, portal or appointment rule, so it has no submission channel of its own. It is a payment document prepared for each progress payment under FAR 52.232-5 and is routed through the sign-off blocks printed at the bottom: Prepared by, Work accepted by (Project Manager) and two Approved by blocks, each with a date.
Lines 2, 5 and 6 draw on the companion schedules GSA 184A and GSA 184B, so prepare those before you finish the summary. Confirm with the Project Manager who signs under Work accepted by where the signed package goes. GSA's page for the form is at https://www.gsa.gov/reference/forms/construction-progress-report.
FillingPDF lets you fill out and download the PDF; submission follows the agency's channels.
Common mistakes to avoid
- Using line 3, Options Exercised, for an option that has no separate Work Breakdown schedule of values on a GSA 184A; the instructions say to record that option modification on the GSA 184B.
- Entering installed work on line 7; the instructions define Item 7 as material not yet installed but accepted by the Government, split into material on site and in storage.
- Answering "NO" in the progress, material delivery, equipment or submission blocks without explaining it in the remarks section below the form.
- Reading the "through this month" percent as physical progress; the instructions say it is a financial completion, while baseline to date follows the current approved schedule.
- Reporting substantial completion while fire and life safety systems are not tested and accepted by the Authority Having Jurisdiction, where the contract requires that acceptance.
- Applying retainage outside the instructions' rule: before substantial completion, up to 10%; after it, whatever is required to protect the Government's interest, such as liquidated damages.
- Getting the carried totals wrong: line 4 is lines 1 + 2 + 3, line 8 is 5 + 6 + 7, line 10 is 8 minus 9, line 13 is 10 + 12 and line 15 is 13 minus 14.
- Leaving out the description of work and the related Contract Line Item Numbers (CLINs) or Sub-CLINs that the remarks block asks for.
Frequently asked questions
What is the GSA 184 construction progress report?
It is the General Services Administration form that reports a construction contract's work status and calculates one progress payment. The GSA instructions say a GSA 184 is prepared for each progress payment under FAR 52.232-5, using a 15-line Progress Payment Summary.
When do I prepare a construction progress report?
Prepare one for each progress payment made in accordance with FAR 52.232-5. The form has its own report number or invoice number and date, so every payment gets a separate report. The form prints no fixed calendar deadline.
What goes on line 7 of GSA 184?
Line 7 is the value of material that has not been installed but has been accepted by the Government. Split it between line 7A, material on site, and line 7B, material in storage. The total feeds line 8 with lines 5 and 6.
When do I use line 3 Options Exercised instead of GSA 184B?
Use line 3 for Phased Construction, Design/Build or Construction-Manager-as-Constructor work where the option needs its own Work Breakdown schedule of values on a separate GSA 184A. Otherwise, the instructions say to record the option modification on the GSA 184B.
How much retainage can be withheld on GSA 184?
Per the instructions, retainage before substantial completion is up to 10%. After substantial completion it is whatever is required to protect the Government's interest, such as liquidated damages. Enter the total on line 9.
What does percent completed through this month mean?
The GSA instructions say it is a financial completion figure. The baseline-to-date percent is separate: it is based on the current approved schedule.
Who signs the construction progress report?
The form has four blocks: Prepared by (name, title, date), Work accepted by (Project Manager, date) and two Approved by blocks (name, title, date each). The instructions do not describe any signing on someone else's behalf.
Can I fill out GSA 184 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of GSA and does not submit the report; you route it through the agency's sign-off and submission channels.
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