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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

Data Elements
Table I – List of Federal Agency Two-Digit Prefix Numbers

Prefix Agency Prefix Agency
01* African Development Foundation 47 National Science Foundation
04* Inter-American Foundation 57 Railroad Retirement Board
07* Office of National Drug Control Policy 58 Securities and Exchange Commission
08* Peace Corps 59 Small Business Administration
09* Legal Services Corporation 60 Smithsonian Institution
10 Department of Agriculture 61* International Trade Commission
11 Department of Commerce 62 Tennessee Valley Authority
12 Department of Defense 64 Department of Veterans Affairs
13 Central Intelligence Agency 66 Environmental Protection Agency
14 Department of Housing and Urban Development 68 National Gallery of Art
15 Department of the Interior 70 Overseas Private Investment Corporation
16 Department of Justice 77 Nuclear Regulatory Commission
17 Department of Labor 78 Commodity Futures Trading Commission
18 Federal Reserve System 81 Department of Energy
19 Department of State 84 Department of Education
20 Department of Transportation 85 Scholarship Foundations
21 Department of the Treasury 86 Pension Benefit Guaranty Corporation
23 Appalachian Regional Commission 87 Consumer Product Safety Commission
27 Office of Personnel Management 88 Architectural & Transportation Barriers Compliance Board
29 Commission on Civil Rights 89 National Archives & Records Administration
30 Equal Employment Opportunity Commission 90 Delta Regional Authority
32 Federal Communications Commission 90 Denali Commission
33 Federal Maritime Commission 90 Election Assistance Commission
34 Federal Mediation and Conciliation Service 90 Japan–U.S. Friendship Commission
36 Federal Trade Commission 91 United States Institute of Peace
39 General Services Administration 92 National Council on Disability
40 Government Printing Office 93 Department of Health and Human Services
42 Library of Congress 94 Corporation for National and Community Service
43 National Aeronautics & Space Administration 96 Social Security Administration
44 National Credit Union Administration 97 Department of Homeland Security
45 National Foundation on the Arts and the Humanities 98 U.S. Agency for International Development
46 National Labor Relations Board 99* Miscellaneous
* These prefixes are not assigned by the SAM and are for reporting purposes only.

Verify federal agency two-digit prefix numbers using the appendices in the most current IDES Instructions uniform guidance located on the Federal Audit Clearinghouse—Internet Data Entry System website.