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Lori Rogers Ricci Hofherr 
(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 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 - Regulatory 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    

Highway Annual Operational Report    

Indiana Codes  


Annual Financial Report (AFR)  


Gateway Upload Application 

Comments Regarding SBOA Staff

Responsibilities under IC 5-11-1-27