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Todd Caldwell   Susan Gordon 
(317) 232-2513 (317) 232-2513

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MVH Directive  

On December 20, 2018, the State Examiner issued Directive 2018-2 regarding the accounting for distributions from the State Motor Vehicle Highway account and the statutory restriction that at least 50 percent be used on construction, reconstruction, or preservation of the local unit’s highway and streets. 

We also have provided definitions and examples of activities that would be considered during an audit as construction, reconstruction, or preservation and those that would be general unallocated costs or maintenance.  These definitions were compiled by a committee chaired by LTAP and will be what we will use for determining compliance with the restrictions on the use of MVH distributions.



    Gateway Upload Announcement

We wanted to make you aware of an upcoming change in our required processes and procedures.  The document below explains an exciting new application in Gateway which will enhance the efficiency and effectiveness of our audit process. If you have any questions, please do not hesitate to email us at gateway@sboa.in.gov.

Gateway Upload Announcement 




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Annual Financial Report (AFR)  


Gateway Upload Application 

Highway Annual Operational Report

The Highway Annual Operational Report (AOR) has been revised.  Per Indiana Code 8-17-4.1-5, effective July 1, 2018, the AOR is required to be filed by all counties, and all cities and towns with populations over 15,000.  The AOR will provide financial information needed by the Indiana Department of Transportation for federal reporting, as well as provide the General Assembly, our communities, and citizens with useful information about the funding being used to support highway and street operations.  The AOR is required by Indiana Code 8-17-4.1-7 to be filed by June 1st of each year.


The AOR is an Excel spreadsheet that, upon completion, will be uploaded into the Local Technical Assistance Program at Purdue University’s (LTAP) data management system (DMS).  The AOR form can be downloaded below.  You are to only use revised form; previous versions will not be supported or accepted by the LTAP DMS.


Instructions for completing and filing the AOR are included in the Excel file on the very first tab labeled “Instructions”.  The instructions are categorized by section of the report – each tab on the spreadsheet represents a different section.  Included on the instructions tab are definitions of various reporting categories like: construction, reconstruction, and preservation; unallocated; maintenance; etc.  We recommend you read the instructions before starting to complete any section in order to help with any situations you may encounter.


Once you complete the AOR, it is to be uploaded to LTAP’s DMS website by June 1st.  To perform the upload, go to https://ltapdms.itap.purdue.edu/ltap.  Once there, you will need to establish an account.  Informational videos on LTAP’s DMS can be found here:


Getting started in the DMS: https://youtu.be/-9hvR-7UVR4

Using the DMS for your AOR submission: https://youtu.be/4In9G_zzRV8

If you have any questions about the report, please call our office at (317) 232-2512 or email HighwayReport@sboa.in.gov.


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Responsibilities under IC 5-11-1-27