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

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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



Newly Elected Officials' Training Videos

We have recorded a series of webinars/videos for officials who were recently elected and will take office January 1, 2020. The videos can be viewed by anyone, but are directed toward newer Clerk-Treasurers, City Controllers, and Council members. Below are links to each video on our YouTube channel. Each video has a document containing slides from the PowerPoint presentation and most have other materials for your information. 

In addition to the below and prior to the end of 2019, we will be providing videos related to the filing of the Certified List of Employees and Compensation Paid to Public Employees (Form 100-R), which is due January 31, 2020, and the Annual Financial Report (AFR), which is due February 29, 2020. 


Newly Elected Officials Training

  1. Overview and Introduction to SBOA
  2. Getting Started in the Office
  3. Public Official Bonds
  4. Bank Reconcilements
  5. Obtaining Gateway Access
  6. Monthly Uploads in Gateway
  7. Annual Uploads in Gateway
  8. Uniform Compliance Guidelines
  9. Getting Started with Internal Controls
  10. City and Town Internal Controls
  11. Importance of Local Policies Part 1
  12. Importance of Local Policies Part 2
  13. What to Expect from an Audit




Corrective Action Plan (CAP) - Repeat Findings 

Internal Control Standards 

Uniform Compliance Guidelines   

State Examiner Directives           



Presentations and Training Materials                

Indiana Codes  

Highway Annual Operational Report    


Annual Financial Report (AFR)  


Gateway Upload Application 

Comments Regarding SBOA Staff

Responsibilities under IC 5-11-1-27