- 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.
- What units are required to complete a 100R?
All counties, cities, towns, libraries, townships, public schools, charter schools, turn around academies, hospitals, housing authorities, special districts, state universities, the State of Indiana, and State Corporate in Politic entities must complete the 100R through the Gateway.
- 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.
- Who is responsible for submitting the completed report?
- 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.
- 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.
- 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.
- 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.
- 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 firstname.lastname@example.org. For all other questions, contact email@example.com.
- Will I need to purchase or install any computer software?
- Do I need to have internet access?
Yes, you must have internet access to use the Gateway. A high speed internet connection will be faster than a dial-up connection.
- 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.
- 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
- 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 firstname.lastname@example.org.
- 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 Review 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 Review 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 email@example.com to delete a user’s access to their applications.
- 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.
- 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 firstname.lastname@example.org or DLGF at email@example.com 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.
- 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.
- What are the password requirements?
Passwords must be at least seven characters long.
- 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.
- 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.
- 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: http://www.in.gov/sboa/files/September_2012_Internal_Revenue_Service.pdf .
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.
- 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/3923.htm under Upload Specifications.
- 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/3923.htm under Upload Specifications.
Which year should I select when starting on the 100R that is due January 31, 2016?
The 2015 year should be selected when working on the 100R that is due January 31, 2016. 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
- 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.
- 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.
- 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”.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
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.
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.
- 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.
- Do you want the header line (Year,Last,First,Middle,Dept,Street,City,State,Zip,Title,Comp) 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
- 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, click the “Technical Problems” link that appears at the bottom of each screen to report the problem to IBRC.
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.
- 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 firstname.lastname@example.org and include the local unit name and county in the e-mail.
- 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.