The Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance From Governmental Sources(Guidelines) has been updated and reissue here in 2016. New information includes the electronic submission process through the Indiana Gateway for Governmental Units and the superseding of OMB Circular A-133 by Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. As with all such revisions, we have attempted to provide up-to-date, relevant information to all interested parties in the most complete and concise manner possible. Please take the time to review the Guidelines and feel free to contact us if clarification of any item is needed.
Entities are defined as providers of goods, services, or other benefits maintained in whole or in part at public expense, or supported in whole or in part by appropriations, public funds or taxation. The definition does not include agencies of the state, Indiana local government, or quasi‑government agencies, but does include for‑profit and not‑for‑profit corporations, unincorporated associations, organizations, and individuals.
Entities are nongovernmental organizations, many of whom conduct their business as not‑for‑profit corporations. By contract or other form of agreement, entities provide a service or benefit to the public on behalf of government. Since 1986, more than 2300 entities in more than 30 distinct categories have been identified that are subject to the audit and reporting requirements of IC 5‑11‑1.
Our involvement in the entity audit process is triggered primarily by the filing of an Entity Annual Report (Form E-1).Based on the financial information reported, we advise the entity if an audit, in accordance with our guidelines is required, or if they qualify for a waiver of this requirement.
Internal Control Manual
Entity Annual Report (E-1) Filing
Pursuant to IC 5-11-1-4(a), the SBOA has implemented a new electronic submission process for the filing of Entity Annual Reports through the Indiana Gateway for Government Units (Gateway). With the completion of this new electronic submission process, not-for-profit and for-profit entities will join local units of governments in submitting their statutorily required annual reporting to the SBOA through the Gateway modernizing the way we collect entity financial information. Gateway was developed as a collaborative effort between many state agencies and the Indiana Business Research Center (IBRC) at the Kelley School of Business through the Information for Indiana (IFI) Initiative.
Gateway submission will be the only means of submitting your E-1 Entity Annual Report for 2015 reporting. An E-1 Entity Annual Report submitted by any other means or in any other format WILL NOT BE ACCEPTED. Reports for years ending December 31, 2014 and prior cannot be submitted through Gateway and should be filed using the traditional E-1 report. If you need a copy of that report, please contact us at email@example.com. The due date for submission is 60 days after your entity's annual year-end.
Gateway Entity Annual Financial Report User Accounts
Logon to Gateway using your User Name (your e-mail address) and password. Logon and password information was sent out to all units with the email address that we add on file for your entity. If you forget your password, click the Forgot Password link on the login screen. For additional login assistance please email IBRC at firstname.lastname@example.org. If you do not have a Gateway account and need one established or if you need to change who will be responsible for submitting for your entity, please send an email to us at email@example.com using your official email address and we will establish a Gateway account for you. In this request, include the entity's name, your name and job title, and your SBA File Number which can be located on any previous correspondence from our office.