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The Image Management System (IMS) is a web-based query system for users to query and download single audit reports.
  • The ability to search on Audit Type (Single Audit, Program-Specific Audit, and Alternative Compliance Examination Engagement) and the Unique Entity Identifier (UEI) were added to the Genaral Information section within the Search for Single Audts search. The downloadable files available on the "Download the Complete Single Audit Database" also include the UEI and, if multiple UEIs were reported, an additional file containing UEI information of each audit report.

  • 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 "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 "MDL Start Date", which will appear in the Summary Reports or Complete Database Downloads as DATEFIREWALL. This is the date that the most recent version of an accepted audit report was made publicly available on the IMS website. Federal awarding agencies and pass-through entities, when issuing management decisions, should use "MDL Start Date" 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.