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The Image Management System (IMS) is a web-based query system for users to query and download single audit reports.
 
  • Form SF-SAC for submissions with fiscal periods ending in 2019 is now available.

  • The FAC has updated the labeling for what was previously known as the "FAC Accepted Date" on the Search Results page. "FAC Accepted Date" has been changed to "Initial Date Received", however, the database name in the Summary Reports or Complete Database Downloads will remain FACACCEPTEDDATE. This is the date that auditees, auditors, and others should use to determine whether an audit report was submitted on time. A second field has been added with the label "Date Accepted by FAC", which will appear in the Summary Reports or Complete Database Downloads as DATERECEIVED. This is the date that the most recent version of an audit report was submitted to the FAC and was accepted as a valid submission. Federal awarding agencies and pass-through entities, when issuing management decisions, should use "Date Accepted by FAC" as the date "of acceptance of the audit report by the FAC" (2 CFR 200.521(d)).

  • All Single Audit reporting packages, with the possible exception of Indian Tribes and Tribal Organizations, submitted under Uniform Guidance are available to the public on the Federal Audit Clearinghouse’s Image Management System (IMS) per 2 CFR 200.512(b)(1). Indian Tribes and Tribal Organizations may opt not to authorize the Federal Audit Clearinghouse to make the reporting package publicly available on IMS per 2 CFR 200.512(b)(2). For these exempted auditees, the text entered in Part II, Item 2, Part III, Item 5, and Part IV, Item 2 will not be publicly displayed on the Form SF-SAC for fiscal periods ending in 2019 or later.