/usr/share/lyx/layouts/acm-sigs-alt.layout is in lyx-common 2.2.2-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 | #% Do not delete the line below; configure depends on this
# \DeclareLaTeXClass[sig-alternate]{ACM SIGS ('Alternate' Style)}
# \DeclareCategory{Articles}
#
# LyX layout for ACM SIGS tighter "Alternate" style
#
# Author: Gioele Barabucci
Format 60
Input acm-sigs.inc
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