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


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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 fiscal year 2019-2020 school AFR submissions due August 29th, 2020. These changes will include the collection of additions and reductions to debt and capital assets with other changes outlined in the following schedule.

School officials 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


An example report for schools is forthcoming.

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

Accounting and Financial Regulatory Reporting Manual  


The 2019 Chart of Accounts Crosswalk has been moved to the Uniform Compliance Guidelines Section of this webpage.


Corrective Action Plan (CAP) - Repeat Findings 

Internal Control Standards 

Uniform Compliance Guidelines                    

State Examiner Directives                           



Presentations and Training Materials                 

Indiana Codes  


Annual Financial Report (AFR)


ECA Risk Report

Gateway Upload Application 

Comments Regarding SBOA Staff

Responsibilities under IC 5-11-1-27