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Chase Lenon Jonathan Wineinger 
(317) 232-2512 (317) 232-2512


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State Called Township Trustee Trainings required by IC 5-11-14-1  

The SBOA has called meetings of all Township Trustees in accordance with IC 5-11-14-1. These meetings will be held on the following dates and locations.


Ivy Tech – March 6th, 2020

North Central Health Services Auditorium, room 1333

3101 S Creasy Ln

Lafayette, IN 47905



Ivy Tech – March 13th, 2020

Business Conference Center (Rooms 2010, 2020, 2030)

590 Ivy Tech Drive

Madison, IN 47250



Ivy Tech – March 19th, 2020


300 N. 17th Street

Noblesville, IN 46060



Online Conference – April 1st, 2020

SBOA Website – Registration (Instructions will be sent in March)



These meetings are mandatory and as you can see from the meetings dates above, we are offering an online conference option this year. We have received multiple requests to have our annual meetings at different locations throughout the State. We were unable to accommodate each request so we have decided to offer an online meeting option for those who cannot attend our trainings in person. If you would like to attend the online conference please register on our website at https://www.in.gov/sboa/5186.htm. Once we have received registrations from attendees, we will send another email with instructions on how to access the online conference to those who have registered. These instruction will be posted on our website as well.


The meetings will begin at 9:00 am EST with registration beginning at 8:00 am. No preregistration is required, but is available on our website. Many items pertaining to our Township audits will be discussed at the meeting. In addition, there will be time to answer questions about Township concerns such as submitting the Annual Financial Report (AFR), clarifications on audit positions, statutory requirements, suggestions to problems etc... So feel free to come with questions and bring records that you are having trouble with.




2019 Gateway - Annual Financial Report (AFR) Changes  

Gateway collects and provides access to information about how taxes and other public dollars are budgeted and spent by Indiana’s local units of government. The Annual Financial Report (AFR) is one of the reports submitted in Gateway that contains detail on the receipts and expenditures of each local government unit.  We have updated several areas of the AFR due to changes in the Regulatory manual issued by the State Board of Accounts for reporting periods beginning January 1, 2019.  

There will be significant changes to the data that will be uploaded to the AFR. These changes will be effective for the 2019 AFR submission due February 29th, 2020 (August 29th for Schools) for the 2019 financial activity of the unit. These changes will include the collection of additions and reductions to debt and capital assets with other changes outlined in the following schedule.

Local units should review these changes carefully as they will need to ensure they are collecting the information required for the updated AFR submission.  

Schedule of Regulatory Changes


Example Reports

The financial information filed within the AFR is used in the units’ financial reports that are audited by the State Board of Accounts. These example reports show the format of what the unit’s financial statement will look like with these new changes. Local officials may want to compare these reports to their most recent audit report to obtain a better understanding of the changes.

County - Reglulatory Report

Special District - Regulatory Report

City/Town - Regulatory Report

Township - Regulatory Report

The new Regulatory manual can be found at the link below and under the Uniform Compliance Guidelines section of this webpage.

2019 Accounting and Financial Regulatory Reporting Manual




Corrective Action Plan (CAP) - Repeat Findings 

Internal Control Standards 

Uniform Compliance Guidelines

State Examiner Directives        



Presentations and Training Materials      

Best Practices

Indiana Codes  


Annual Financial Report (AFR)   


Gateway Upload Application 

Comments Regarding SBOA Staff

Responsibilities under IC 5-11-1-27