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The Image Management System (IMS) is a web-based query system for users to query and download single audit reports.
 
  • 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 Internet 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).

  • The Office of Management and Budget (OMB) has determined that any Uniform Guidance single audit submissions due prior to September 19, 2016, will now be due to the FAC on September 19, 2016. This extension only applies to the actual submission to the FAC. The audit itself must be completed and reports issued within the timeframe specified in the Uniform Guidance. Submissions of single audits performed under OMB Circular A-133 must continue to follow the deadlines prescribed in OMB Circular A-133.