• Introduction
• Accessing The 100R
• New Items
• Helpful Hints
• Banner Icons
• Main Menu
• Unit Questions
• Employee Data Entry
• Upload File
• Nepotism Policy Upload
• Contracting Policy Upload
• Report Outputs
• Submit 100R
• Getting Help
• Frequently Asked Questions

1. Introduction

Starting in January 2013, the Certified Report of Names, Addresses, Duties and Compensation of Public Employees (Form 100R) must be entered through the Indiana Gateway for Government Units (Gateway). The form must be submitted by January 31 each year by the executive officer of the government unit, but in Gateway this has been delegated to the fiscal officer. In Gateway, by default, the fiscal officer that submitted the Annual Financial Report and/or the Budget for the governmental unit is also the 100R submitter. The executive officer can notify us at gateway@sboa.in.gov if he wishes to be the submitter. For more information on who the executive officer is for different governmental units, see Frequently Asked Question #4 located in section 15, Frequently Asked Questions.

The public can access the Employee Compensation (Form 100R) on the Gateway public site here .

IC 5-11-13-1

IC 5-11-13-1 requires governmental units to submit a report every January that shows the names, business addresses and compensation of all employees. The report must also indicate whether the unit offers a health plan, a pension and other benefits to full-time and part-time employees. It must be filed electronically as prescribed under IC 5-14-3.8-7.

IC 36-1-20.2

IC 36-1-20.2 requires counties, cities, towns and townships to indicate whether they have implemented a nepotism policy.

IC 36-1-21

IC 36-1-21 requires counties, cities, towns and townships to indicate whether they have implemented a contracting policy. Completion and submission of the Gateway 100R will fulfill these requirements. This User Guide focuses on the Gateway 100R application, which enables local units of government to enter and submit this form via the web.

2. Accessing the 100R

Gateway Access Instructions

As an authorized user of the Indiana Gateway for Government Units, you will have a User Name and password to access the Gateway program. Your User Name is the e-mail address on file with DLGF and/or SBOA. You will be responsible for all information entered into Gateway under your User Name and password. For additional information related to computer access, User Names and passwords see Frequently Asked Questions #10-20 located in section 15, Frequently Asked Questions.

Web Address

https://gateway.ifionline.org/login.aspx

To access the Gateway program, open your internet browser and enter the web address above into the browser, then press “Enter” on your keyboard. Note that this is a secure website so it begins with https. Please bookmark this web address.

Web Browser Compatibility

Gateway works best in Chrome or Firefox. Internet Explorer is not supported and may not work properly.

To find your web browser version number see:

Logging into Gateway

Once you have entered https://gateway.ifionline.org/login.aspx the login screen will appear. If you know your User Name (which is your e-mail address) and your password, you may enter them in the login box and click on the “Log In” button.

If you have forgotten your password, you may click on the “Forgot your password?” link. This will direct you to enter your User Name (which is your e-mail address). When you click “Submit” a new password will be e-mailed to you at the e-mail address in your profile which may be different than your User Name. If you don’t receive the new password at the expected address, contact us at gateway@sboa.in.gov and we can resynchronize the addresses. After using this new password to log in, this initial password should be changed by clicking “Account Settings” and clicking on the “Change Password” link. After logging in, click on the "100R" link.

Selecting a Unit and Year

Once you select the 100R application, a list of local units that have been assigned to your User Name will appear. For most users, this will be only your local unit. Additional local units may appear if you have been given permission to enter or review information on behalf of another local unit. Click on the name of the desired local unit to proceed.

Then hover your mouse over the year you want to view or update and click on the year.  For example, click on 2023 to begin entering or reviewing 100R data for 2023 that is due January 31, 2024.

3. New for 2022

Beginning in 2022 there is a new field on the 100R.  Under IC 36-1-30, units are now required to report if the compensation of each employee was funded fully or partially by donations. A new field has been added to the Employee Data Entry schedule on the main menu for this purpose(select yes or no), and to the upload, see Upload File.  Note that state agencies, universities, and charter school do not need to make this determination.  They may enter "No" for all employees for this field and will not be included in the public report.

New for 2017

The attestation form that previously had to be printed, signed and mailed to our office is no longer required.

4. Helpful Hints

5. Banner Icons

Home

This will return you to the screen to access one of the SBOA, DLGF or IEERB Gateway programs.

About

This will provide some basic information about the website and the Indiana Gateway project.

Account Settings

This will allow you to change your password or access information about your account. Note: Do not use the @ sign in your password.

User Guides

This will provide links to this User Guide and other resources related to using Gateway applications for local units.

Logout

This will log you out of the system and prevent others from accessing your local unit’s information. It is particularly important to logout before leaving a public computer, such as a library computer lab or internet café computer.

6. The Main Menu

The Main Menu guides you through the 100R sections. Once you are finished working on a section, return to the Main Menu to select another section. Note that there is a “Status” column on the right side of the Main Menu to track your progress.

Your Main Menu may look different from the one below, depending upon the type of local unit and how you answered the Unit Questions. This User Guide addresses each of these sections in the same order in which they appear in the Main Menu.

7. Unit Questions

The Unit Questions are required by Indiana Code or are to aid in data entry by setting up parts of the form for you. Once you have answered the questions, click on the “Proceed” button at the bottom of the screen.

You must answer all of the questions in order to proceed!

The questions regarding nepotism and contracting policies only apply to counties, cities, towns, and townships.

Beginning for the year 2014, if you answered YES to Questions 6 or 7 regarding nepotism and contracting policies, an item will be added to the menu for you to upload a PDF file of these policies.  You will not upload policies for years before 2014. For 2015, the policy that you uploaded in 2014 should already be uploaded in 2015. You do not need to upload it again unless it has changed or you were notified that it was not in compliance.

If any of the questions are initially answered incorrectly, the answers can be changed by returning to the Unit Questions link located on the Main Menu.

If you did NOT have any paid employees enter a zero and then complete the additional questions such as those below.

Questions 6 and 7 may not appear since they are not applicable to all types of units.

If you do have paid employees, then complete the additional questions such as those below.

Questions 6 and 7 may not appear since they are not applicable to all types of units.

8. Employee Data Entry

All cells in this form are required except middle initial and department. Do not leave any required fields blank and do not enter 0 for the compensation. Enter ALL employees paid for the calendar year just ended whether they were still employed at year end or not. This includes part time, temporary and seasonal employees. The grid will automatically have rows for the number of employees that you entered for question 1 on the Unit Questions screen. You can also add or delete rows as needed.

You can use the Copy/Paste functions from the menu in the web browser or the shortcuts (Ctrl+C and Ctrl+V) to copy data from one cell to another. However, this will only work for one cell at a time.

To add a new row, click the “Add Row” button.

To delete a row, click the red X next to the row to delete at the beginning of the row.

Click the column heading to sort the rows by that column.

Last Name: Enter the Last Name of the employee; hyphens are acceptable.

First Name: Enter the First Name of the employee.

Middle Initial: Enter the Middle Initial, if the employee has one. If none, leave the field blank. In circumstances where an employee has two middle names, choose the initial of the first middle name.

Department Name: Enter the name of the Department, Office or Building where the employee works.

Business Address: Enter the street address for the department or office where the employee works. Do NOT provide home addresses for employees unless their office is in their home.

Business City: Enter the City where the office is located.

Business State Abr: Enter the two letter State abbreviation where the office is located.

Business Zip Code: Enter the 5-digit zip code where the office is located.

Job Title: Enter the employee’s Job Title, Position or Duties.

Total Compensation: Enter the Total Compensation paid to the employee during the calendar year just ended. Do not include commas or dollar signs. When entering cents you must use a decimal point, but the decimal point is optional when entering whole dollar amounts. For example, the following are acceptable formats for entering $50,000.00 or ten cents:

     Examples for $50,000.00
     50000
     50000.00
     050000

     Examples for 10 cents:
     .10
     .1
     0.10
     00.1

Donation: Use the dropdown menu to select "Yes" or "No" to answer the question "Was the employee's compensation funded fully or partially by donated funds?"  State agencies, universities, and charter schools may enter all "No" responses and they will not be included in the public report.

For more detail on compensation, see Frequently Asked Questions #32-34 located in section 15, Frequently Asked Questions.

To see the rest of the cells to the right, you may need to use the scroll bar at the bottom of the grid as shown below.

Set Default Address

You can automatically enter all of the address fields with the same address. Click on the “Set Default Address” button.

Enter the default address in the appropriate fields in the pop up box. Click the “Apply” button to automatically populate the corresponding address fields within each blank in the grid. This same default address will also be used for each newly added row unless or until you modify the default address.

9. Upload File (optional)

There are two ways you can enter the Gateway 100R employee data for your unit—manually entering the data or uploading the data from a file. If you choose to upload the data from a file, it will overwrite any existing employee data that you may have already manually entered.

If you have a payroll system with a software vendor, you can contact your vendor to create a file that can be uploaded to the Gateway 100R. This process involves working with your vendor to obtain the data from your payroll system.

If you have an “off the shelf” or turnkey payroll system that allows you to create and download data to Excel, you can create a Comma Separated Values (CSV) file that you can use to upload your data to the Gateway.

For additional information related to the file upload process see Frequently Asked Questions #38-42 located in section 15, Frequently Asked Questions. In addition, information related to the upload process and file layout are available at Upload Specifications.

File Upload Steps

From the Main Menu select the Upload File section.

There are basically two steps to the Upload File process: 1) Upload File and 2) File Review. Each step is discussed in the corresponding subsections that follow.

Step 1) Upload File

You should have one file to upload named gateway100R.csv. When the file is uploaded, the status will change from blank or Not Uploaded to Uploaded.

Click on the “Browse” button and navigate to the folder within your computer that contains the upload file (gateway100R.csv), as shown in the screenshot below. Once the appropriate folder appears in the box at the top of the screen, click on the file name (gateway100R.csv) so it appears in the “File name:” box. Then click on the “Open” button.

If you don’t know how to locate the upload file on your computer, please contact your vendor.  Neither SBOA nor IBRC will know where the vendor’s process saves these files.

Once the file name is displayed in the box, as noted below, click on the “Upload File” button to upload the file. If the file type status is blank or Not Uploaded, it still needs to be uploaded. Once the file has been uploaded, the file type status changes from blank or Not Uploaded to Uploaded.

Do not click on the “Reset upload” button unless you have made an error and need to start the upload process all over again.

Once the file has been uploaded, a “Next Step” button becomes available. Click on the “Next Step” button as shown below to begin the File Review step.

Step 2) File Review

The File Review step begins automatically and should take no more than 5 minutes. If no errors are detected during the File Review, a “File transfer complete” message will appear as noted below. Please note this does not mean that the 100R is submitted only that the data is uploaded. You can click the “Return to Main Menu” button to review your data and submit your 100R. For more information on the submit process, see Submit 100R.

If errors are detected during the File Review process, you will see the screen below. Click on the links to download the file to review the errors.

When clicking on the links, you will be provided the option to Open, Save or Cancel, as noted below. You may need to look behind the Gateway screen to see this box. Click on the “Open” button to open the file to review it. The file should open in Excel. If it does not open in Excel, click on the “Save” button to save the file to your computer. Note and remember where you saved the file. Then open the Excel program. Go to the File Menu and select "Open". Navigate to where you saved the file. Highlight the file name and click the “Open” button. The file will then open in Excel.

There are two possible error reports.

The Unidentified errors report shows only the rows that had formatting errors. These errors are usually caused by the record length being incorrect. If you have errors on this report, make sure the year, state and zip code fields have the correct number of digits or characters. For example, the year should not have more than 4 digits. An example of this report is below.

The Detailed errors report shows the rows in the file that contain errors. It indicates which fields contain errors. Error fields have been added at the end of the row to show what the problem is with the row. Use the scroll bar at the bottom of the screen to see more columns to the right.

In the Detailed errors report above, note that various rows are missing required fields. This is indicated by an "X" in the corresponding column that describes that type of error.

The possible errors that you can have in this file and how to correct them are listed below.

• Wrong Year – Check to make sure the year is correct. It should be the year just ended.
• First Name Required – Make sure the first name is not blank.
• Last Name Required – Make sure the last name is not blank.
• Business Address Required – Make sure the business address is not blank.
• Business City Required – Make sure the business city is not blank.
• Business State Required – Make sure the business state is not blank.
• Business Zip Code Required – Make sure the business zip code is not blank.
• Job Title Required – Make sure the job title is not blank.
• Total Compensation Invalid Format or Negative Value – Make sure the compensation is in a valid format. A valid amount will NOT include blanks, dollar signs, commas, negative signs or other nonnumeric characters. A valid amount MUST also include the decimal point and the cents.
• Total Compensation Zero Value – Make sure the compensation is not zero, for example, 0.00.
• Donation –This field cannot be blank or file will not upload.  Make sure a value of 0 (Not funded by donated funds) or 1 (Funded partially or fully by donated funds) is entered. Note that state agencies, universities, and charter school do not need to make this determination.  They  may enter "0" for all employees for this field and will not be included in the public report.

No data is actually posted to the unit’s 100R until the upload process completes without any errors. Once the errors on the file have been corrected, you may want to verify that the compensation column within the csv file is still formatted to include two digits to the right of the decimal point, because this often automatically changes to a different format that removes zeros to the right of the decimal point.

Then start the upload process again.

Preparing to Re-Start the Upload Files Process

After you have made any corrections to the upload file, then navigate to the Upload File section. Click on the “Reset upload” button to restart the Upload File process.

When clicking on the Reset upload button, you will be given the option to “Cancel”.

If you click on the “OK” button, the status for the file changes from Uploaded to Not Uploaded, as noted below.

At this point you may begin following the instructions as shown at the beginning of this section, beginning with Step 1) Upload File.

10. Nepotism Policy Upload

This section only applies to counties, cities, towns and townships. If you answered "Yes" to question 6 on the Unit Questions to indicate that you had a nepotism policy per IC 36-1-20.2, then you must upload a file containing the policy or you will not be able to submit the 100R. Note: If you previously uploaded a file, then it should already be uploaded in the current 100R and you do not need to upload it again unless you have made changes to the policy or you were notified that it was not in compliance.

On the policy upload screen, you will be able to view the policy and the date it was uploaded is in green at the top of the screen.

The policy must be in compliance with IC 36-1-20.2. Some common errors that are made are including but not limited to:

• Certification required by IC 36-1-20.2-16 were uploaded. Do not upload individual signed certifications.
• Blank pages are uploaded.
• Not all pages of the policy are uploaded. The file must contain all pages.
• Not legible or easy to read. Pages must not be out of order, upside down or sideways.
• Uniform Conflict of Interest Disclosure forms were uploaded.
• Contracts (mowing, fire, etc.) were uploaded. 

Click on the Browse button and navigate to the folder in your computer that contains the nepotism policy file. The acceptable file formats are pdf, jpg, tif, gif or png. You can't upload a file that is not one of these file types.

Click on the file name so that it appears in the “File name:” box. Click the “Open” button.

The file name will then appear next to the "Browse" button.  Click the "Upload" button. 

After the file is uploaded, the date and time it was uploaded are displayed on the screen along with a link to view the file.  Click on the "View File" link to verify that the correct file was uploaded. If there was an error, click on the "X" to delete the file.  

11. Contracting Policy Upload

This section only applies to counties, cities, towns and townships. If you answered "Yes" to question 7 on the Unit Questions to indicate that you had a contracting policy per IC 36-1-21, then you must upload a file containing the policy or you will not be able to submit the 100R. Note: If you previously uploaded a file, then it should already be uploaded in the current 100R and you do not need to upload it again unless you have made changes to the policy or you were notified that it was not in compliance.

You will see on the main menu under the status that they are uploaded and the date.

On the policy upload screen, you will be able to view the policy and the date it was uploaded is in green at the top of the screen. See the Nepotism Policy Upload for a sample screen.

The policy must be in compliance with IC 36-1-21. See the Nepotism Policy Upload for a list of common errors that are made when uploading policies.

Click on the Browse button and navigate to the folder in your computer that contains the contracting policy file. The acceptable file formats are pdf, jpg, tif, gif or png. You can't upload a file that is not one of these file types.

Click on the file name so that it appears in the "File name:" box. Click the "Open" button.

The file name will then appear next to the "Browse" button. Click the "Upload" button.

After the file is uploaded, the date and time it was uploaded are displayed on the screen along with a link to view the file.  Click on the "View File" link to verify that the correct file was uploaded. If there was an error, click on the "X" to delete the file.  

12. 100R Report Outputs

The 100R Report Outputs section allows you to print or download your completed Gateway 100R. This is to assist you in reviewing your report for errors and so that you can make copies available to the public upon request. It can also be used by counties that are required to advertise per IC 36-2-2-19. Do NOT send this hard copy report to SBOA. See Submit 100R on how to submit the 100R in Gateway.

Select the report output format from the dropdown list as shown below. You have the option to generate the report in either PDF or Excel format. There may be a delay the first time a report is generated, but the next time a report is generated it should not take as long. The report should open in a separate window. Close it by clicking on the “X” in the upper right hand corner.

A sample of the Employee Listing is below.

13. Submit 100R

When you have finished entering or uploading the data and it has been reviewed for errors, you must select the Submit 100R option on the Main Menu to file your 100R. Your form will not show that it has been filed until you do the submit process. The Submit 100R option is unavailable if you only have Edit rights. Therefore, the official or their designee that has submission rights must complete this process.

The Submit 100R screen will display a summary of your information as shown below. If this is correct, click the “Proceed to Submit the 100R” button as shown below.

If the totals or count are not correct (for example, you have 6 employees and only entered data for 5), click on the 100R Main Menu link and make any necessary corrections. Note below that a warning message will appear above the “Proceed to Submit the 100R” button if the count stated in the Unit Questions is greater than the actual number of records entered. However, this is just a warning and will not prevent you from submitting the 100R.

After reading and agreeing to the certification statement, click on the “Submit This Report” button as shown below.

After submission, a confirmation screen appears as shown below. You will also receive a confirmation by email that it was submitted.

Once you have submitted your 100R, you will no longer be able to make changes. You will have the ability to view, print and download the Employee Listing Report and Unit Questions Report. If corrections are needed to the 100R after it has been submitted, the Submitter should e-mail the Help Desk at gateway@sboa.in.gov and request that the 100R be unlocked.

14. Getting Help

E-mail Addresses

For technical problems (e.g. server error messages, problems saving data, or help creating files of your policies for upload) contact Indiana Business Research Center (IBRC) at ibrctech@iupui.edu.

For other questions concerning the 100R, contact gateway@sboa.in.gov.

For Budget and Debt Management questions, contact DLGF at gateway@dlgf.in.gov.

Web Site Material

The State Board of Accounts web site is http://www.in.gov/sboa/. Click on the Entities We Examine link on the left hand menu and then select a political subdivision such as Townships. Scroll down and click on the arrow next to Gateway. Then click on the arrow next to 100R to see links to the 100R, upload specifications and user account information.

1. Why is the 100R submitted on Gateway?

   The legislature changed IC 5-11-13-1 to require electronic submission of the Form 100R in January 2013. The goal of this project is to make local government data accessible to taxpayers, the media, the legislature, other State agencies, and Federal agencies. We can greatly enhance the way this information is presented to the public by collecting the data online. A secondary benefit is that taxpayer money will be saved by eliminating the cost of printing, transporting, storing and photocopying paper documents.

2. What units are required to complete a 100R?

   All counties, cities, towns, libraries, townships, public schools, charter schools, turn around academies, housing authorities, special districts, state universities, the State of Indiana, and State Corporate in Politic entities must complete the 100R through the Gateway. 

3. What is Gateway? What happens if I fail to submit the 100R via Gateway?

   Gateway is the name of the web-based system developed for use by local units to submit required information to the Department of Local Government Finance (DLGF) and/or the State Board of Accounts (SBOA) electronically. SBOA will only recognize submission of the 100R through Gateway. SBOA will not accept the 100R in paper form or in any other format. If a local unit fails to submit as prescribed, it will result in a comment in the local unit’s audit report and the local unit will face consequences up to and including denial of the proposed budget by DLGF. Per IC 5-11-1-10, the official commits a Class B infraction and forfeits their office if they do not file the proper reports with the State Examiner.

4. Who is responsible for submitting the completed report?

   The official responsible for submission of the 100R is the Executive Officer of the government unit. The Executive Officer for different types of units is listed below.

   • Counties: President of the Board of Commissioners
   • Cities and Towns with a Mayor: Mayor
   • Towns without a Mayor: Town Board President
   • Schools: School Board President
   • Libraries: Library Board President
   • Townships: Township Trustee
   • Special Districts: Board President

   In the past, Executive Officers have delegated the submission of the 100R to the Fiscal Officers, because they maintained the payroll records. Because of this and to reduce the administrative effort to set up additional users in Gateway, we are defaulting 100R submission permissions to the users that have Annual Financial Report or Budget submission permission. If this is not satisfactory to either the Fiscal Officer or the Executive Officer, please send an e-mail to gateway@sboa.in.gov requesting a change. We will need the name, title, and e-mail address of the person that will submit the 100R in addition to the local unit name and county.

5. If there is a change in officials, which official is responsible for completing the Gateway 100R?

   The new official that takes office in January is responsible for completing the form.

6. Is the 100R submission deadline still January 31?

   Yes, the submission deadline is January 31 for all unit types per IC 5-11-13-1.

7. Do I need to advertise the 100R?

   The advertising requirements have not changed. Counties are the only unit type that is required to advertise the 100R per IC 36-2-2-19. For your convenience, there is a report designed specifically for the county advertising purposes. This report eliminates unnecessary formatting and blank lines since advertising should use the smallest type of print possible and a minimum of space to affect a cost savings.

8. Do I need to submit proof of advertising to SBOA or enter the proof somewhere within Gateway?

   No. The proof of advertising only needs to be maintained on file at your office.

9. If a group of charter schools shares employees who are employed by another non-school entity, how should these employees be reported on 100R?

   The group may report these employees on the 100R for the largest school in the group.

10. If I have problems or questions concerning the 100R who should I contact?

    For technical problems (e.g. server error messages or problems saving data), contact Indiana Business Research Center (IBRC) at ibrctech@iupui.edu. For all other questions, contact gateway@sboa.in.gov.

11. Will I need to purchase or install any computer software?

    No, the Gateway application is accessed through the internet. All you will need to access the application is an internet browser such as Google Chrome or Mozilla Firefox. A web browser is already installed on most computers. You should be able to use the same web browser that you used to enter your Annual Financial Report or Budget for DLGF.

12. Do I need to have internet access?

    Yes, you must have internet access to use the Gateway.

13. What if I don’t have a computer or internet access?

    Government entities without computers or internet access can find free internet service at any campus of Indiana University or Ivy Tech, which are partnering with the State to provide temporary access to government officials without computers. In addition, most libraries will have public access computer terminals.

14. How do I access Gateway to start working on the 100R?

    The web address is https://gateway.ifionline.org/login.aspx.

    User Name and Password

15. How do I obtain a User Name and password to login?

    You will use the same User Name and password that you used for submitting your Budget and/or Annual Financial Report. If there has been a change in the responsible official since the Budget or Annual Financial Report was submitted or the unit does not submit a budget to DLGF, request a User Name and password by sending your name, title, e-mail address, local unit name, and county to gateway@sboa.in.gov.

16. Can my User Name and password be shared with others in my office so that they can enter and review data? If not, what do I need to do to obtain access for them?

    Each person that needs access to Gateway should have their own User Name and password. Each local unit will have one official that is responsible for submitting the 100R. The responsible official is the executive officer of the unit or his designee. The designee cannot be a contractor or vendor. It must be an employee of the unit. The responsible official may request that additional User Names be created with either Edit rights or Read Only rights. These additional User Names will not have submission rights, but can be used by others to enter or review data (e.g. office staff, consultants, vendors and/or board members). The official is responsible for submitting a complete and accurate 100R regardless of who entered or reviewed the data. If you want to add a new user with Edit or Read Only rights to the 100R or delete a user’s access, fill out the Limited Delegation of Authority Form. Please note that deleting a user’s access to the 100R will not affect their access to other Gateway applications such as the Annual Financial Report or Budget. Contact DLGF at gateway@dlgf.in.gov to delete a user’s access to their applications.

17. What is my password?

    Your password is the same one you use when accessing Gateway to submit your Annual Financial Report, Budgets, etc. If you recently requested access, your new User Name and password should have been communicated to you. If not, see the following FAQ.

18. My password will not work and the "forgot password" function will not recognize my User Name. How can I get my password reset?

    Any user that incorrectly enters a password 5 times will be locked out of the Gateway system and will need to contact SBOA at gateway@sboa.in.gov or DLGF at gateway@dlgf.in.gov to have their User Name unlocked and/or their password reset. In addition, there could be a mismatch between the e-mail address you are attempting to use for your User Name and the e-mail address that has been setup in Gateway. Be sure to include the local unit name and county of the unit in your e-mail.

19. How do I change my password?

    To change your password, you must first login in with your current User Name and password. Click on “Account Settings” which is located under the Gateway heading. Scroll to the bottom of the Account Settings screen and click on the Change Password link.

20. What are the password requirements?

    Passwords must be at least seven characters long.

21. How long can I be inactive before being timed out of the Gateway system?

    For security purposes and to limit resource usage, after 20 minutes of inactivity the Gateway system will time out. To resume work, you will need to re-enter your User Name and password.

    Preparing To Enter Data

22. What information should I obtain and organize in order to work on my 100R?

    You will need a list of all of the employees that worked for the governmental unit during the prior year, their business address, job title and total compensation paid. This should include all employees employed during the year whether they still are employed at the end of the year or not. It includes full-time, part-time and seasonal employees. You will also need to determine which if any employee's compensation was fully or partially funded by donated funds.

23. Should Board Members be included as employees on the 100R?

    Yes. We are using the IRS definition of an employee for the 100R. Therefore, if you issue a W2 to a person, then that person should be listed on the 100R. The IRS gave a presentation on Employment Taxes to the County Auditors and to the Township Trustees where they discussed the differences between an employee (W2) and a contractor (1099).  By default, the IRS considers ALL elected officials, including Board Members, as employees and they should be issued a W2 if they are paid, regardless of the amount. Therefore, you should issue W2s to your Board Members and include them on the 100R. The IRS presentation can be found at: https://www.in.gov/sboa/files/Sept-2012-IN-Township-trustees-FINAL.pdf.

24. Should temporary, seasonal and terminated employees be listed within the 100R?

    Yes. The 100R procedures have been changed to include everyone employed at any time during the past calendar year in order to provide more complete and accurate information to taxpayers.

25. Can I upload the data from my payroll system into the 100R?

    If your software vendor has developed a process for this, contact them for information on how to download the data from your payroll system. Information to assist vendors in developing this process is available at: http://www.in.gov/sboa/files/Gateway100R_Upload_Specs_2022.pdf under Upload Specifications.

26. Can I upload the data from an Excel file to the Gateway 100R?

    It is possible to create the required CSV formatted upload file using Excel. However, if you aren’t sure how this is done we suggest that you get assistance from someone with the required technical knowledge. See the specific file format details at: http://www.in.gov/sboa/files/Gateway100R_Upload_Specs_2022.pdf under Upload Specifications.

27. Which year should I select when starting on the 100R that is due January 31, 2018?

    The 2017 year should be selected when working on the 100R that is due January 31, 2018. Beginning in January 2013, we changed the 100R year to reflect the time period being reported rather than when it is due. This change also makes the 100R year consistent with the Annual Financial Report year.

    Unit Questions screen

28. What should I do if I answered a Unit Question wrong?

    When beginning the 100R, the first screen includes a series of Unit Questions. If any of these questions are initially answered incorrectly, the answers can be changed by returning to the Unit Questions link located on the Main Menu.

29. What is the definition of full time and part time employees? Are temporary or seasonal employees considered full time or part time?

    The classification of full time and part time employees for the 100R should be based on the IRS guidelines, the Fair Labor standards and the governmental unit’s work rules, policies or contracts.

30. If health insurance, pensions or other benefits are offered to some employees and not others based on job position or other criteria, how should we answer the questions?

    If any full time employees are offered health insurance, pensions or other benefits, then answer the appropriate questions, “YES” for the full time employees. If any part time employees are offered health insurance, pensions or other benefits, then answer the appropriate questions, “YES” for the part time employees. Otherwise, answer “NO”.

31. We don’t have any paid employees or our employees are paid by another unit. Do we have to submit a 100R?

    Yes, ALL units are required to submit a 100R. Although you will not list any employees, you will still need to logon, answer the questions in the 100R that are related to the above situation, and submit.

    Employee Data Entry

32. What is compensation?

    Report the TOTAL compensation paid to the employee during the previous year. We are using IRS income guidelines to define compensation. Please be aware that while taxable wages and/or FICA wages per the W2 would be compensation, they may not reflect the TOTAL compensation paid to the employee. For example, employee deductions/contributions to a pension plan or “cafeteria” benefit plan may reduce taxable income, but should be reflected in total compensation on the 100R. Certain types of income may not be FICA taxable and some employees at some units may have wages above the FICA limit. The taxability of various types of income, exceptions, and how they should be reported on the W2 are also discussed in IRS Publication 15. Regardless of how compensation is reported on the W2, the 100R should reflect the TOTAL compensation paid to the employee for the year.

    Please note that the application of IRS Publication 15 guidelines to a specific scenario is fact sensitive. The State Board of Accounts is not authorized to interpret the tax laws and will not provide tax advice. Please consult your attorney, tax professional, or the IRS for assistance regarding tax questions such as determination of employee vs. contractor and the taxability of various types of income.

33. Are clothing allowances considered compensation for the 100R?

    We will follow the IRS guidelines concerning clothing allowances. If they were not paid under an “Accountable Plan” they would be considered taxable and should be reported on the W2. Therefore, they should also be included as compensation on the 100R.

34. Do we include items in compensation such as the employer’s contribution to a 457 retirement plan, the employee share of PERF/TRF that the employer pays, or the employer’s portion of insurance?

    No, such benefits are not paid directly to the employee nor are considered current income by the IRS.

35. Because of safety concerns such as spouse abuse, stalking and protecting undercover officers’ identities, do we have to list the employee’s name and the address of the employee’s actual work location?

    The Indiana Code says “business address”, but does not define it. An acceptable alternative to the address of the employee’s actual work location would be the address of the unit’s administrative office. If there is a safety concern related to listing the employee’s name, an alternative would be to list a unique identification number (e.g. police officer’s badge number). This should only be used for these special circumstances.

36. If an employee works two or more positions and/or at two different locations, do you want the employee reported once or twice? If once, how do we determine which location, title, or department should be used in reporting the Gateway 100R?

    There are two answers to this question depending on the specific situation:

    a. If the employee performs the same job function at different locations or is paid from multiple sources, it would be best to list the employee once and total the compensation paid. Some examples include an accountant splitting time between City Hall and the Water Utility; or an instructor that teaches at different campuses/buildings; or a police officer that is paid from different grants. Base the employee’s department, title, and location on where they spent the most time or received the most compensation.

    b. If the employee performs different job functions it would be best to list the employee multiple times based on the various positions held. This would provide the citizens with the most complete information possible. Some examples include a teacher that also coaches, or an employee that changes positions during the year. However, we recognize that just one W-2 per employee should be submitted to the IRS and the unit’s accounting/payroll records may not easily provide separate information by position. As a result, reporting these employees once will also be acceptable.

37. Are all unit types subject to the new question on compensation funded fully or partially by donated funds?

    State agencies, universities, and charter schools do not need to make this determination.  They may enter all "No" manually or all "0" on the upload for this field and their results will not be included in the public report.

    Upload Files

38. Can I use the upload file process even if I already started entering employee compensation information on the Gateway 100R? If so, what happens to the previously entered data?

    If you initially answered No when asked if you have a data file to upload, you may return to the Unit Questions and change your answer. However, any time files are uploaded, all previously entered employee compensation information is cleared out and cannot be restored.

39. I have upload errors, but when I open the file in Excel I don't see any problems with it?
    
    The CSV file should be opened with Notepad or other text editor software for review. There may be extra characters, commas, or quotes that are not visible in Excel. Also, if the CSV file is viewed in Excel, the format of the compensation field may become invalid if the decimal point and/or any zeros to the right of the decimal point become truncated. If you choose to open the CSV file using Excel, make sure you change the formatting in the compensation column to include 2 digits to the right of the decimal before you save and upload the file. If the compensation amount for each employee does not include a decimal point and two characters to the right of the decimal, the file will not upload successfully.

40. Is there a way to verify that the entire file was uploaded? Prior to submitting the Gateway 100R, you should review the data to verify the accuracy and completeness of the data. You can review the data on the Employee Data Entry screen or by going to the 100R Report Outputs Menu and running the Employee Listing report.

41. If I need to upload the file again, does that delete all of the prior data loaded or entered by the user?

    Each new upload will delete all previously uploaded data as well as any manually entered data.

42. Do you want the header line (Year,Last,First,Middle,Dept,Street,City,State,Zip,Title,Comp,Donation) included in the upload file as shown on the example file in the documentation?

    Yes. The upload file should include the header line as shown in the example file.

    Errors, Warnings, and Helpful Hints

43. I click on the “Save All Work” button but sometimes my entries don’t save. What can I do differently to make sure the data is saved?

    In some instances data fails to save because it isn’t entered in the required format. System edit checks generate warning messages, but it’s possible the warning message isn’t viewable due to the position of the scroll bar. In addition, it may be difficult to determine which cell/field the error message relates to. And other times the error message may go away when moving to a different section within the screen. If data isn’t saving, make sure you press the “Enter” key on your keyboard after entering data in each row of data and make sure no error messages are displayed after each entry. If you continue to have problems related to saving data, contact the 100R help desk at gateway@sboa.in.gov and explain the problem.

44. There is a discrepancy between the Unit Question count (related to the number of employees) and the Employee Data Entry count (rows entered) since some employees are listed more than once because they had multiple job functions during the year. Is it OK if the counts that appear within the 100R Data Summary don't match?   
    
    The Unit Question count is only used by Gateway to preload the data entry grid with blank lines so that users don't have to click the "Add Row" button for each employee. It doesn't matter if these numbers don't match because the Unit Question count will not appear anywhere on the 100R that is available to the public. However, some units may not have any employees to report, so they must enter 0 and then answer additional questions to determine if their employees are paid by another governmental unit.

45. If errors are identified after submission, can the Gateway 100R be re-submitted?

    After the form has been submitted, the data is locked. If you discover a significant or material error after submission, please contact the Gateway 100R help desk at gateway@sboa.in.gov and include the local unit name and county in the e-mail.

46. How can I change the sort order on-line?

    The sort order can be changed by clicking on the column heading above the cells. Some columns are sorted numerically and others are sorted alphabetically as text cells.