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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

Specific Guidelines for Various Data Elements – ALNs, Identification Numbers and Program Names

Agencies and universities must provide an identification number when:

  • Federal funds are received from a non-state entity
    –OR–
  • The ALN is not assigned by the federal grantor agency

The ALN consists of five digits separated by a decimal point between the second and third digits. The two digits to the left of the decimal point represent the federal grantor agency. The three digits to the right of the decimal point represent the specific grant number.

The image below shows that in a ALN, the two numbers to the left of the decimal point represent the Federal Grantor Agency. The three numbers to the right of the decimal point represent the Specific Grant Number.

ALN Number

Verify ALNs on the System for Award Management (SAM) website. If the federal program number is unknown, contact the federal grantor agency and request the ALN. When absolutely necessary (meaning only when all efforts to identify the federal program have been reasonably exhausted), use the federal grantor agency’s prefix number followed by a period and three zeroes.

Some federal programs must be reported in SEFA by subprogram. ALNs for these subprograms include a letter after the specific grant number.

ALN Number with Subprogram

Subprograms are typically not listed on the SAM.gov website. ALNs that require the additional subprogram character to be reported in SEFA are included in the most current federal Compliance Supplement Addendum – 2 CFR Part 200 Appendix XI, which is available from the White House’s Office of Federal Financial Management webpage.

According to the Uniform Guidance, federal awarding agencies and pass-through entities have certain responsibilities related to the federal awards they make. Inform each recipient or subrecipient of all the following:

  • ALN and title
  • Award’s name and number
  • Award year
  • Whether the award is for research and development (R&D)

When some of this information is not available, the federal agency of pass-through entity must provide the information necessary to clearly describe the federal award.

For new ALN(s) added to the:

  • USAS Grant Category (D40) Profile screen – If the agency is using an expired ALN or needs an ALN added for a new grant, email frs@cpa.texas.gov for assistance.
  • SEFA web application – If the agency needs to add a new ALN, email SEFA.Texas@cpa.texas.gov.

The email request(s) must also include documentation of the grant award before the ALN can be added to the USAS Grant Category (D40) Profile screen and the SEFA web application.

For a list of the federal grantor agency’s prefix numbers, see Table I – List of Federal Agency Two-Digit Prefix Numbers.

For a summary of the federal schedule required data elements, see Table II – Required Data Elements.