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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Pass-Through Activity

UEI and SAM Reporting

State agencies and institutions of higher education that receive direct federal awards or pass-through from recipients of direct federal awards must have a unique entity identifier (UEI). According to the Code of Federal Regulations (2 CFR 25, Appendix A [C.2]), a unique entity identifier is the federal System for Award Management (SAM) registration number.

UEI

A UEI is the unique 12-character (alpha numeric) ID assigned by SAM. As of April 4, 2022, the UEI replaced the Data Universal Numbering System (DUNS) as the ID number entities must use to register to do business with the federal government.

One purpose of the UEI is to validate address and point of contact information. Therefore, each agency must have a different twelve-character UEI for each physical location, address or legal division where the agency accepts federal awards.

Agencies may register on SAM.gov for a new UEI or to update or reactivate an existing UEI.

Agencies must register their UEI number if receiving direct federal revenue. All registrations expire annually and require annual renewal. Registration is free and is managed by SAM.

SAM Registration

The OMB established SAM as the repository for standard information about federal award applicants and recipients (2 CFR 25.100 [b]). Unless otherwise exempt (by the program announcement, regulation or other issuance), agencies must register their award in SAM to obtain a UEI before applying for a federal award and maintain an active SAM registration while their federal award is active (2 CFR 25.200 [b]).

UEI Reporting in SEFA

Each agency must verify its reported UEI(s) every fiscal year during the SEFA final certification process. Agencies must include UEI numbers for federal activity reported in that fiscal year’s SEFA and remove UEIs with no federal activity reported in that fiscal year’s SEFA.

Each agency acknowledges that it reported complete and accurate UEI numbers during SEFA final certification when the agency checks the box next to the following statement:

“Our Agency has verified that its reported UEI(s) are complete and correct.”