Multiple reports detail the receipts and expenditures of each local government unit, reflecting income and expenditures for a full calendar year. The primary purpose is to assist in the auditing of government units.
The Certified Net Assessed Value (CNAV) data provides information on the tax base.
Every local government unit with authority to levy a property tax must submit a budget for the coming calendar year to DLGF, which has the responsibility to review and certify budgets and set tax levies and tax rates.
Each public school corporation is required to report on their collective bargaining with the Indiana Education Employment Relations Board. Gateway is now being used to collect and publish those data.
Public servants are required to disclose conflicts of interest to the State Board of Accounts.
County auditors must submit an annual summary of property assessments, taxes, deductions and tax exemptions, as well as unpaid taxes, to the State Auditor.
These reports help the public know how much local government debt has been issued, the cost of interest to support the borrowing, the purpose of the borrowing, the source of repayment, and the total outstanding balances.
The economic development payments subject to reporting are monetary disbursements initially provided by a licensed owner of a riverboat, an operating agent of a riverboat, or an affiliate of an owner or operating agent.
Certain elected officials are required to file certification of training courses with the State Board of Accounts
The Certified Report of Names, Addresses, Duties and Compensation of Public Employees (Form 100R) provides taxpayers with compensation information for public employees of state and local government.
Financial reports from organizations that receive financial assistance from governmental sources (federal, state or local).
State and local government units and other entities listed in IC 6-1.1-30-18, IC 6-9-41-14 and IC 6-9-41-15 are required to file these forms with the State Board of Accounts
State and local government units and other entities listed in IC 36-1-7-1 are required to file these agreements with the State Board of Accounts
Gaming establishments may have local development agreements with various groups in their area. These are reported to the Indiana Gaming Commission each year along with the amount disbursed.
Property taxes are a primary source of funding for local governments. These summary reports provide an overview of the property taxes paid and distributed.
Redevelopment Commissions are required to submit a report (not standardized at this time) for review to DLGF. These reports are submitted in PDF and available via the Gateway in the form in which they were submitted.
School corporations must file a report of their fund balances, receipts and expenditures for their extra-curricular accounts each fiscal year. This is used by SBOA to develop criteria to exam the extra-curricular accounts.
Solid waste management districts are required to submit financial and programmatic data.