User Guide for Monthly and Annual Engagement Uploads

Note: To search the user guide, simultaneously press the "ctrl" and "f" key on your keyboard and it will open up a "Find" box within the browser. Then type in the word or characters you want to find. For example, reconcilement.

Introduction
Accessing the Monthly and Annual Engagement Uploads
Banner Icons
Monthly Uploads
Annual Uploads
GAAP Uploads
Direct Request Uploads
Getting Help
Frequently Asked Questions

1. Introduction

Starting in September 2018, cities, towns, townships, libraries and special districts were required to upload documents to the Indiana Gateway for Government Units (Gateway) monthly, annually or as requested. In January 2019, school corporations, school extra curricular accounts, county auditors, county recorders, county treasurers, county sheriffs and county clerks were required to start uploading documents monthly, annually or as requested as well.

These documents are being requested so that we can do as much of the audit work as possible remotely. Working remotely should create efficiencies for us and therefore, result in an audit cost reduction for you. Your cooperation in uploading the files to us timely is an important part of this process.

The monthly documents must be uploaded by the 15th of the second month following the month they are for. For example, the July monthly files are due September 15. See Monthly Uploads for more information.

The annual documents must be uploaded by March 1 for all units except school corporations and school extra curricular accounts. School corporations and school extra curricular accounts annual documents must be uploaded by August 29. See Annual Uploads for more information.

If you have manual records, the detail of receipts activity, detail of disbursement activity, and annual vendor history report are not required to be uploaded.

The users that had edit and submit rights for the Annual Financial Report were initially setup to upload the documents. To request or change this defaulted user access, the official must complete the Limited Delegation of Authority Form and email it to the help desk at gateway@sboa.in.gov.

The documents uploaded are for Indiana State Board of Accounts use only and are not public documents.

2. Accessing the Monthly and Annual Engagement Uploads

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, see the User Policy and the Frequently Asked Questions.

Additionally, you may request access for other individuals within your unit by completing a Limited Delegation of Authority (LDA) form. There are three different LDA forms depending upon the type of unit:

For County Offices other than the County Auditor: https://gateway.ifionline.org/forms/DelegationFormUpload_ASU.pdf

For ECAs: https://www.in.gov/sboa/files/DelegationFormECA.pdf

For all other governmental units: http://www.in.gov/sboa/files/DelegationForm.pdf

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. Microsoft Internet Explorer or Edge are not supported and may not work properly.

When you report problems, please let us know which browser and version you are using.

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, 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. If you don’t receive the new password, contact us at gateway@sboa.in.gov for assistance. 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 "Monthly and Annual Engagement Uploads".

Selecting a Unit and Year

Once you select the Monthly and Annual Engagement Uploads application, a list of local units that have been assigned to your User Name will appear. For most users, this will only be one local unit. Additional local units will be displayed if you have been given permission to upload documents for other units. Click on the name of the desired local unit to proceed.

Then click on the year you want to upload documents for. For example, click on 2018 to upload documents for 2018.

3. 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 or Help

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.

4. Monthly Uploads

Each month cities, towns, townships, libraries, special districts, and school corporations are required to upload the following:

Bank Reconcilements - A bank reconcilement is a document that shows how you balanced the bank statement balance to your ledger balance. It should show the bank balance, plus deposits in transit, minus outstanding checks, plus/minus other reconciling items, and equal your ledger balance. You should upload a bank reconcilement for each bank account. You can upload one document or multiple documents.
Bank Statements - A bank statement is the document you receive from your bank each month showing the beginning balance, each deposit, each check cleared, other activity, and ending balance. You should include all pages, including pages that show copies of cancelled checks. You should upload this for each bank account. You can upload multiple documents.
Outstanding Check Lists - The outstanding check list is the list of checks that have been written but have not yet cleared the bank account. You should upload this for each bank account. The total should agree with the amount on the bank reconciliation. You can upload multiple documents

Approved Board Minutes - Approved board minutes are required for all boards or commissions if they could have a financial impact on the governmental unit as a whole. If the minutes are online, you can provide the link instead of uploading the minutes. If the board does not meet each month, only upload the minutes for the months that they do meet. Upload the minutes to the month that the meeting took place, not the month they were approved.

Examples of what is considered a financial impact are as follows, but are not limited to:
Approve expenditures
Apply for grants (State or Federal)
Approve or recommend issuance of debt
Receive and open sealed bids and award the contract
Approve and sign contracts
Approve change orders

Examples of Boards and Commissions considered to have a financial impact on a governmental unit:
City/Town Council
County Commissioners
County Council
County Drainage Board
Redevelopment Commission
Tourism Commission
Economic Development Commission
Board of Parks and Recreation
Board of Public Works
Board of Sanitary Commission
Utility Service Board
Aviation Board
School Board of Trustees
Township Board
Pension Board

Funds Ledger - A report that shows the beginning balance, total receipts, total disbursements and ending balance of each fund as of the end of the month. If you have a computer system and are not sure what report has this information, check with your software vendor for assistance. An Excel File is preferred if you have computerized records, but is not required. If you have manual records, you can upload a scan or photo of your manual records that include this data. We have provided a Funds Ledger-Manual Records Template here and on our web page that allows you to input the information into an Excel spreadsheet that you can upload to fulfill this requirement if you prefer.

Each month school extra curricular accounts (ECAs) are required to upload the following:

Bank Reconcilements- See above for more information.
Bank Statements (eff 12-2023)- See above for more information.
Outstanding Check Lists (eff 12-23)- See above for more information.

Funds Ledger - See above for more information.

Each month the county auditor is required to upload the following:

Approved Board Minutes - See above for more information.

Funds Ledger - See above for more information.

Documentation of Reconciliation of Form 61 between Auditor and Treasurer – This should show the monthly comparison, notation of variances, and reconciliation of each fund between the auditor’s ledger and the treasurer’s ledger. This requirement is described in Chapter 7, page 42 of the Auditor’s Manual

Each month the county treasurer is required to upload the following:

Bank Reconcilements- See above for more information.
Bank Statements- See above for more information.
Outstanding Check Lists - See above for more information.

Cash Balance Report (Cash Book) – The Cash Book, Form 47, or approved form used in place of the prescribed form should be uploaded.

Documentation of Reconciliation of Form 61 between Auditor and Treasurer – This should show the monthly comparison, notation of variances, and reconciliation of each fund between the auditor’s ledger and the treasurer’s ledger. This requirement is described in Chapter 5, page 3 of the Treasurer’s Manual.

Each month the county treasurer, county recorder, county clerk and county sheriff are required to upload the following:

Bank Reconcilements- See above for more information. Note: If a recorder does not have an outside bank account, this is not required.
Bank Statements- See above for more information. Note: If a recorder does not have an outside bank account, this is not required.
Outstanding Check Lists - See above for more information. Note: If a recorder does not have an outside bank account, this is not required.

Cash Balance Report (Cash Book) –
County Recorder, Form 3, the Recorder’s Fee and Cash Book
County Clerk, Form 46, Clerk’s Cash Book and Daily Balance Record
County Sheriff, Form 54, the Sheriff’s Cash Book, Form 205, the Ledger of Receipts, Disbursements, and Balances Commissary Fund, and Form 358, the Ledger of Receipts, Disbursements, and Balances for the Inmate Trust.

(Any approved form used in place of the prescribed form mentioned above may be uploaded instead of the prescribed form.)

Due Dates:

The dates these files are due each month are below:

January monthly files – March 15th
February monthly files – April 15th
March monthly files – May 15th
April monthly files – June 15th
May monthly files – July 15th
June monthly files – August 15th
July monthly files – September 15th
August monthly files – October 15th
September monthly files – November 15th
October monthly files – December 15th
November monthly files – January 15th
December monthly files – February 15th

How to Upload:

To upload the file, you must have the document in one of the following file types on your computer: xls, xlsx, doc, docx, jpg, pdf, gif, tif, or png.

If you do not have a scanner or need assistance in creating the document, there are many businesses that provide this service for a small fee such as Staples, Office Depot or Kinko's. You can also ask your local library or another nearby governmental unit for assistance. A cell phone photo is also acceptable. Whether the documents are scanned images or a photo, they should be legible and easy to read.

On the screen shown below, select the month of the documents you are uploading from the "Select Upload Group" dropdown box. For example, if you are uploading the May bank reconcilement, select May. Select the type of file you are uploading in the "Select File Type" dropdown box. Click the "Choose File" button and navigate to the folder in your computer that contains the file you want to upload. Click on the file name so that the file name appears in the "File name" box. Click the "Open" button. The file name will then appear next to the "Choose File" button. Click the "Submit This Upload" button.

For the board minutes, you may upload a link to the board minutes on your website instead of a file. To do this, select board minutes from the "Select File Type" dropdown box. Click the circle next to Web Link. Enter the web address where the board minutes are located on your website. You can type in the address or copy and paste the link in the box. For more information on copying a web page link, see How to copy a web page link or URL. Click the Submit button.

After the file or link is uploaded, you will see an "Upload Successful" message. Click the OK button.

You can scroll down to see the file or link that was uploaded.

If you did not have a board meeting for the month selected, click the circle next to No Meeting. Click the Submit button to show that you did not have any minutes to upload for the month.

To view the file, click the blue down arrow icon. You should view the file to verify that the correct document was uploaded.

To view a web link of the board minutes, highlight the link, right click and select "open link in new tab" or "go to ..." depending on the web browser you are using.

If the incorrect document or link was uploaded, click the red X icon to remove it.

To download all of the documents that were uploaded, scroll to the bottom of the screen and click the "Download All Files" link or click one of the other options as shown below:

The files will be saved in a compressed (.zip) file in the Downloads folder on your computer. See example below:

Right click on the zip file and select Extract All. Then click Extract on the next screen shown below:

The files will be copied to the folder shown on your screen.

For additional information, see the Frequently Asked Questions.

5. Annual Uploads

Each year cities, towns, townships, libraries, special districts, and school corporations are required to upload the following:

Year End Investment Statements and also (eff 2023) Register of Investments, General Form 350- Units with investments must upload a statement or documentation that shows the balance of the investment (such as a certificate of deposit) at the end of the year (June 30 for schools). If you do not receive a statement at the end of the year, you may upload documents that show when the investment or certificate of deposit was purchased and the value at the time it was purchased.

Excel Data Capture (Data Dump) (no longer optional eff 2023) - Please check with your software vendor to see if this available to you. This should include receipts including receipt numbers, date received, amount of receipt, fund posted to, and who it was received from. This should also include disbursements including check numbers, date disbursed, amount of disbursement, fund posted to, and vendor/payee names. This is not required if you have hand posted records.

Detail of Receipts by fund and account (if Data Capture not available) - A transaction level listing of receipts including receipt numbers, date received, amount of receipt, fund posted to, and who it was received from. Please upload an Excel file if possible, if not a searchable PDF if possible. This is not required if you have hand posted records.
Detail of Disbursements by fund and account (if Data Capture not available) -A transaction level listing of disbursements including check numbers, date disbursed, amount of disbursement, fund posted to, and vendor/payee names. Please upload an Excel file if possible, if not a searchable PDF if possible. This is not required if you have hand posted records.
Current Year Salary Ordinance (or Schedule) and Amendments - This is the salary ordinance (or schedule) for the year you are uploading. Any amendments to the salary ordinance (or schedule) should also be uploaded. For example, if you are uploading the 2019 annual uploads, the salary ordinance should be for 2019.
For townships -This is Form 17. See the Uniform Compliance Guidelines Manual Appendix
For schools- This is the Approved Salary Schedule for Noncertified Employees and Amendments for July 1 to June 30, listed by employee (including board approval).
For school extra curricular accounts- you are not required to upload this report.

Annual Vendor History Report - This report shows the total amount disbursed to each vendor/payee for the year. Please upload an Excel file if possible, if not a searchable PDF if possible. This is not required if you have hand posted records. Townships and school extra curricular accounts are not required to upload this report.

Annual Funds Ledger - A report that shows the summary of the beginning balance, total receipts, total disbursements and ending balance of each fund for the year. If you have a computer system and are not sure what report has this information, check with your software vendor for assistance. An Excel file is preferred if you have computerized records, but is not required. If you have manual records, you can upload a scan or photo of your manual records that include this data. We have provided a Funds Ledger-Manual Records Template here and on our web page that allows you to input the information into an Excel spreadsheet that you can upload to fulfill this requirement if you prefer.

Annual Payroll History Report (without social security numbers) - This should include at a minimum the date, employee name, gross wages, and check number for all payroll checks issued for the year. An Excel file is preferred or a searchable PDF. This is not required if you have hand posted records.

Accounts Payable/Receivable Schedule Support (eff 2023)-This should include a list of Accounts Payable items by vendor and amount totaling to the amount entered on the AFR and a list of Accounts Receivable items by vendor and amount totaling to the amount entered on the AFR.

Direct Federal Grant Agreements/Award Letters and Amendments initiated during year (eff 2023)- For units with direct federal grants, any federal financial assistance (grants, loans, loan guarantees, non-cash contributions, food commodities, etc.) that a recipient receives directly from a federal awarding agency.

Agreements for Subawards made to Subrecipients for all Federal Grants initiated during year (eff 2023)- For units that make subawards, a subaward is an award provided by the unit to a subrecipient for the purpose of the subrecipient to carry out part of the federal award received by the unit. A subaward may be provided through any form of legal agreement, including an agreement that the unit considers a contract. Note: Subawards do not include payments to a contractor or payments to an individual that is a beneficiary of a federal program.

Personnel Policy (eff 2023) All units with employees will be required to upload their Personnel Policy in 2023 and update in future years if modified. A personnel policy would include any documentation that is contained in an Employee Handbook or individual policies for travel, per diem, paid time off (PTO) leave, comp time and employee benefits. If your personnel policy is available in an electronic format, please provide the link to that policy.

In addition to the above reports, each year schools are required to upload the following:

School Lunch Prepaid Account Balance Report as of June 30 – This is a subsidiary listing which should include the student’s name, account number, and account balance at June 30. The total should agree to the fund balance at June 30.

In addition to the above reports, each year cities and towns with courts are required to upload the following:

Court Trust Fund Subsidiary Detail - This is a subsidiary listing as of December 31 which should include the name, description, and account balance at year end. The total should agree to the fund balance year end.

In addition to the above reports, each year townships are required to upload the following:

Contracts for Mowing and Fire Protection (eff 2023)- These can be uploaded as soon as they are completed.

Counties:

Each year the county auditor is required to upload the following:

Excel Data Capture (Data Dump) - See above for more information.

Detail of Receipts by fund and account (if Data Capture not available) - See above for more information.

Detail of Disbursements by fund and account (if Data Capture not available) - See above for more information.

Current Year Salary Ordinance - See above for more information.

Annual Vendor History Report - See above for more information.

Annual Funds Ledger - See above for more information.

Annual Payroll History Report (without social security numbers) - See above for more information.

Accounts Payable/Receivable Schedule Support- See above for more information.

Direct Federal Grant Agreements/Award Letters and Amendments initiated during year- See above for more information.

Agreements for Sub-awards made to Subrecipients for all Federal Grants initiated during year - See above for more information.

Personnel Policy - See above for more information.

Each year the county treasurer is required to upload the following:

Year End Investment Statements and Register of Investments, General From 350 - See above for more information.

Each year the county sheriff is required to upload the following:

Inmate Trust Fund Subsidiary Detail - This is a subsidiary listing as of December 31 which should include the inmate name, inmate number and account balance at year end. The total should agree to the fund balance year end.

Each year the county clerk are required to upload the following:

County Court Trust Fund Subsidiary Detail - This is a subsidiary listing as of December 31 which should include the name, description, and account balance at year end. The total should agree to the fund balance year end. This would include the child support collections subsidiary detail

Due Dates:

These documents are due the same date as the Annual Financial Report which is August 29 for schools and March 1 for all other unit types. The Annual Uploads for schools should include data for the fiscal year ending June 30, so it should include data for the period July 1 through June 30.

How to Upload:

To upload the file, you must have the document in one of the following file types on your computer: xls, xlsx, doc, docx, jpg, pdf, gif, tif, or png.

On the screen below, select Annual from the "Select Upload Group" dropdown box. Select the type of file you are uploading in the "Select File Type" dropdown box. Click the "Choose File" button and navigate to the folder in your computer that contains the file you want to upload. Click on the file name so that the file name appears in the "File name" box. Click the "Open" button. The file name will then appear next to the "Choose File" button. Click the "Submit This Upload" button.

If you have hand posted records, you do not have to upload a file for the Detail of receipt activity, Detail of disbursement activity, and Annual Vendor History Report. Instead, click the circle next to Hand Posted Records to indicate that you do not have a file to upload. Then click the "Submit This Upload" button to upload this information.

After the information is uploaded, you will see an "Upload Successful" message. Click the OK button.

You can scroll down to see the file or information that was uploaded.

To view the file, click the blue down arrow icon. You should view the file to verify that the correct document was uploaded.

If the incorrect document or information was uploaded, click the red X icon to remove it.

To download all of the documents that were uploaded, scroll to the bottom of the screen and click the "Download All Files" link or click on one of the other download options as shown below:

The files will be saved in a compressed (.zip) file in the Downloads folder on your computer. See example below:

Right click on the zip file and select Extract All. Then click Extract on the next screen shown below:

The files will be copied to the folder shown on your screen.

For additional information, see the Frequently Asked Questions.

6. Required GAAP Document Uploads

State Examiner Directives 2015-4, 2016-1, and 2021-2 require those units reporting on a GAAP basis to provide to SBOA with the upload documents described below.

Financial Statements – You should include the following financial statements, as applicable to your governmental unit. Preferred file type for upload is Microsoft Excel, however any of the approved file types will be accepted.
- Government-wide financial statements
  - Statement of net position
  - Statement of activities
- Fund financial statements
  - Governmental funds
    - Balance Sheet
    - Statement of revenues, expenditures, and changes in fund balances
  - Proprietary funds
    - Statement of net position
    - Statement of revenues, expenses, and changes in fund net position
    - Statement of cash flows
  - Fiduciary funds (including fiduciary component units)
    - Statement of fiduciary net position
    - Statement of changes in fiduciary net position
- Reconciliation to Government-wide financial statements

Note Disclosures – You should include the note disclosures to the financial statements. Preferred file type for upload is Microsoft Word, however any of the approved file types will be accepted.

The notes to the financial statements should communicate information essential for fair presentation of the basic financial statements that is not displayed on the face of the financial statements. As such, the notes form an integral part of the basic financial statements. Notes should focus on the primary government—specifically, its governmental activities, business-type activities, major funds, and nonmajor funds in the aggregate.

One of the key aspects of the reporting entity concept is that users should be able to distinguish between the primary government and its component units. Thus, because the notes are integral parts of the financial statements, they should distinguish between information pertaining to the primary government (including its blended component units) and that of its discretely presented component units.
Management Discussion & Analysis (MD&A) – The preferred file type for upload is Microsoft Word or PDF, however any of the approved file types will be accepted.

MD&A, which is required supplementary information (RSI) should provide an objective and easily readable analysis of the government's financial activities based on currently known facts, decisions, or conditions. MD&A should discuss the current-year results in comparison with the prior year, with emphasis on the current year. This fact-based analysis should discuss the positive and negative aspects of the comparison with the prior year. The use of charts, graphs, and tables is encouraged to enhance the understandability of the information.
Required Supplementary Information (RSI)

Required supplementary information other than the MD&A (which should be classified as listed above in the Management Discussion & Analysis section) consists of schedules, statistical data, and other information that the GASB has determined are an essential part of financial reporting and should be presented with, but are not part of, the basic financial statements of a governmental entity. Other RSI may include budgetary comparison schedules, information about the modified approach for reporting infrastructure assets, and employee benefit related information.

Notes to the RSI should also be uploaded in this section. If the Notes to the RSI are included in the same document as the notes for the “Note Disclosure” section, there is no need to upload the document again in this section.
Other Supplementary Information (SI)
- Combining statements
  - By fund type
  - For discretely presented component units
- Individual fund statements
- Schedules
  - Schedules necessary to demonstrate compliance with finance-related legal and contractual provisions.
  - Schedules to present information spread throughout the statements that can be brought together and shown in greater detail (for example, taxes receivable, including delinquent taxes; long-term debt; and cash receipts, disbursements, and balances).
  - Schedules to present greater detail for information reported in the statements (for example, additional revenue sources detail and object of expenditure data by departments).
- Schedule of Expenditures of Federal Awards (SEFA) and related notes, if prepared by the unit. If the SEFA and related notes are compiled by the SBOA, there is no need to upload these.

Supporting Documents – The supporting documents include actuarial reports for pensions and OPEB; component unit audit reports; conversion worksheets; and policies, such as capital assets policy, revenue recognition policy, policy describing when resources will be used if both restricted and unrestricted assets could be used for a particular expense, and policy for how are cash equivalents determined.

Capital Assets Ledger, General Form 369 (eff 12-2023) – The capital assets schedule or listing that shows capital asset and depreciation detail by item.

To upload the file, you must have the document in one of the following file types on your computer: xls, xlsx, doc, docx, jpg, pdf, gif, tif, or png.

If you do not have a scanner or need assistance in creating the document, there are many businesses that provide this service for a small fee such as Staples, Office Depot, or Kinko's. You can also ask your local library or another nearby governmental unit for assistance. A cell phone photo is also acceptable. Whether the documents are scanned images or a photo, they should be legible and easy to read.

On the screen shown below, select Required GAAP Documents – Due 5/31/XXXX from the "Select Upload Group" dropdown box. If you are submitting a CAFR, your selection should be Required GAAP Documents – Due 4/1/XXXX from the “Select Upload Group” dropdown box. Select the type of file you are uploading in the "Select File Type" dropdown box. Click the "Choose File" button and navigate to the folder in your computer that contains the file you want to upload. Click on the file name so that the file name appears in the "File name" box. Click the "Open" button. The file name will then appear next to the "Choose File" button. Click the "Submit" button.

After the information is uploaded, you will see an "Upload Successful" message. Click the OK button.

You can scroll down to see the file or information that was uploaded.

To view the file, click the blue down arrow icon . You should view the file to verify that the correct document was uploaded.

If the incorrect document or information was uploaded, click the red X icon next to the document to remove it.

To download all of the documents that were uploaded, scroll to the bottom of the screen and click the "Download GAAP Uploads" link as shown below:

The files will be saved in a compressed (.zip) file in the Downloads folder on your computer. See example below:

Right click on the zip file and select Extract All. Then click Extract on the next screen shown below:

The files will be copied to the folder shown on your screen.

For additional information, see the Frequently Asked Questions.

7. Direct Request Uploads

Any documents that you must upload in addition to the Monthly and Annual Uploads are called Direct Request Uploads. You will receive an email requesting the document to upload. If you have questions about the content of the data being requested, e-mail the examiner assigned to your engagement. The Direct Request e-mail will include the subject line "State Board of Accounts Engagement Upload Request" and will be similar to the following:

From: no-reply-gateway@sboa.in.gov

Re: State Board of Accounts Engagement Upload Request

To upload the file, you must have the document in one of the following file types on your computer: xls, xlsx, doc, docx, jpg, pdf, gif, tif, or png.

On the screen below, select Direct Request from the Upload Group dropdown box. Select the file requested in the File Type dropdown box. Click the "Browse" or "Choose File" button and navigate to the folder in your computer that contains the file you want to upload. Click on the file name so that the file name appears in the "File name" box. Click the "Open" button. The file name will then appear next to the "Browse" or "Choose File" button. Click the "Submit This Upload" button.

After the file is uploaded, you will see an "Upload Successful" message. Click the Ok button.

You can scroll down to the Direct Request section and see the file that was uploaded.

To view the file, click the blue down arrow icon. You should view the file to verify that the correct document was uploaded.

If the incorrect document or information was uploaded, click the red X icon to remove it.

To download all of the documents that were uploaded, scroll to the bottom of the screen click the "Download All Files" link or one of the other links as shown below:

The files will be saved in a compressed (.zip) file in the Downloads folder on your computer. See example below:

Right click on the zip file and select Extract All. Then click Extract on the next screen shown below:

The files will be copied to the folder shown on your screen.

For additional information, see the Frequently Asked Questions.

8. Getting Help

E-mail Addresses

For technical problems (e.g. server error messages) contact Indiana Business Research Center (IBRC) at ibrctech@iupui.edu.

For other questions concerning the Monthly and Annual Engagement Uploads, 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 Monthly and Annual Engagement Uploads to see more information.

9. Frequently Asked Questions

General

Why must documents be uploaded to Gateway?

This will allow us to do as much of the audit work as possible remotely which should result in efficiencies and reduced audit costs for you. It is our intent to use the monthly information to more effectively plan our engagements. Additionally, we are required to conduct a risk assessment to plan the priorities of our engagements and the information requested should allow us to more efficiently conduct that risk assessment to better prioritize our engagements.

What units are required to upload documents monthly and annually?

Beginning with the July 2018 monthly uploads due September 15, 2018, all cities, towns, libraries, townships and special districts must upload documents on Gateway. Counties and schools are required to do so beginning with the January 2019 monthly uploads due March 15, 2019.

What if I do not upload the documents timely?

Failure to upload the documents when they are due or in a timely manner may cause delays in completing your audit engagement.

Who is responsible for uploading the documents?

The users that have edit and submit rights for the Annual Financial Report were initially setup to upload the documents. To request or change this default user access, the official must complete a Limited Delegation of Authority Form and email it to the help desk at gateway@sboa.in.gov. Please note that adding or deleting a user's access to the Monthly and Annual Engagement Uploads will not affect their access to other Gateway applications such as the Annual Financial Report or Budget.

What documents must be uploaded each month and when are they due?

See the Monthly Uploads section for details of the documents required by unit type. The dates these files are due each month are below:

January monthly files – March 15th
February monthly files – April 15th
March monthly files – May 15th
April monthly files – June 15th
May monthly files – July 15th
June monthly files – August 15th
July monthly files – September 15th
August monthly files – October 15th
September monthly files – November 15th
October monthly files – December 15th
November monthly files – January 15th
December monthly files – February 15th

I have hand posted or manual records. Am I still required to upload the monthly documents?

Yes. The monthly documents are still required to be uploaded even if you have manual or hand posted records.

Should the board minutes that are uploaded be approved board minutes?

Yes. Since you have two months to upload the board minutes, you should be able to upload the approved minutes if you meet monthly.

If the board does not meet monthly and the board minutes will not be approved by the due date, should I upload the minutes that haven't been signed by the Board President and Secretary?

Yes, you can upload the minutes that have not been approved. But once you have the approved version, you should upload those minutes.

The April board minutes were approved at the June board meeting. Under which month should they be uploaded?

The board minutes should be uploaded under the month the meeting took place, not when they were approved. So they would be uploaded with the April monthly uploads.

If our council has a special meeting or an executive meeting, other than their normal monthly meetings, do I upload the board minutes?

No, it is not necessary to upload executive or special meeting minutes.

What documents must be uploaded once a year and when are they due?

See the Annual Uploads section for details of the documents required for each unit type. They must be uploaded by August 29 for schools and March 1 for all other unit types. This is the same date that the Annual Financial Report is due.

I am a city or town that uses manual ledgers. What do I need to copy and upload monthly for the Funds Ledger?

The City and Town Form No. 206- Clerk-Treasurer's, City Controller's and City Treasurer's Monthly Financial Statement is the prescribed form to use for manually posted records that would be the equivalent of the Funds Ledger. It shows each fund, the beginning of month balance, receipts for the month, disbursements for the month, and the end of the month cash balance. A copy of this form can be found in the City and Town Manual page 6-41. You can scan or take a photo of this page to upload to Gateway.

I am a township that uses manual ledgers. What do I need to copy and upload monthly for the Funds Ledger?

The Township Form No. 1C Financial and Appropriation Record is the prescribed form to use for manually posted records that would be the equivalent of the Funds Ledger. It shows a record of receipts, disbursements and balances by fund. Information on this form can be found in the Township Manual page 3-2. You can scan or take a photo of this page to upload to Gateway.

Can only one file be uploaded for each type of document?

No. You can upload as many files as you need to in each category (bank reconcilement, board minutes, etc.)

For the annual uploads, do I need to upload my bank statements and outstanding check lists?

No. The bank statements and outstanding check lists are now part of the monthly uploads.

Are the documents uploaded through this Gateway application available to the public?

No. The documents uploaded in this application are for the State Board of Accounts use only and are not available to the public on the Gateway public website.

If our financial statements are audited by a firm other than the State Board of Accounts, do the same upload requirements apply?

At this time, there are no blanket exceptions for units audited by a private CPA firm; however, exceptions may be granted on a case by case basis. If you have an exception you wish to have considered, please email procuredaudits@sboa.in.gov. SBOA will continue to evaluate this process and may add blanket exceptions as appropriate.

If I have problems or questions, 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 questions related to the content of items being requested via Direct Request e-mails you receive, contact the examiner assigned to your engagement. For other questions, contact the SBOA Gateway Helpdesk, please email gateway@sboa.in.gov

Computer Access

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 ECA Risk Report. Microsoft Internet Explorer and Edge are not supported or recommended to use on Gateway.

Do I need to have internet access?

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

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?

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 with your Annual Financial Report or ECA Risk Report. If there has been a change in the responsible official since the Annual Financial Report or ECA Risk Report was submitted, request a User Name and password by sending your name, title, e-mail address, local unit name, and county to gateway@sboa.in.gov.

Can my User Name and password be shared with others in my office? 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. For additional information, see the User Policy. If you want to add a new user or delete a user’s access, fill out the appropriate Limited Delegation of Authority form. There are three different Limited Delegation of Authority forms depending upon the type of unit:

1) For County Offices other than the County Auditor: https://gateway.ifionline.org/forms/DelegationFormUpload_ASU.pdf

2) For ECAs: https://www.in.gov/sboa/files/DelegationFormECA.pdf
3) For all other governmental units: The standard Limited Delegation of Authority Form.

Please note that deleting a user’s access to the Monthly and Annual Engagement Uploads 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.

What is my password?

Your password is the same one you use when accessing Gateway to submit your Annual Financial Report, ECA Risk Report, etc. If you recently requested access, your new User Name and password should have been emailed to you.

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 to have their User Name unlocked and/or their password reset. Please 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.

Creating Documents

What file formats are acceptable to upload?

You can upload Excel files (.xls or .xlsx), Word files (.doc or .docx), Adobe Acrobat files (.pdf) and picture files (.jpg, .png, .tif or .gif). If your document is not in one of these file formats, you will need to convert it to an acceptable format. If you are downloading the document from a computerized accounting system, Excel (.xls or .xlsx) is the preferred file type.

If I only have a hard copy, can I mail the documents?

No, we can't accept hard copies of these documents. If you do not have a scanner, there are many businesses that will provide this service for a small fee such as Staples, Office Depot, Kinko's, etc. You can also ask your local library or County Auditor for assistance.

Is there a limit on the size of the files?

Files should not be larger than 20 MB. If you have a file that is larger than 20 MB and you are using a scanner, try changing the settings on your scanner to convert it to a compressed PDF file. Also, if you have a large file, check to make sure the file does not include unnecessary data or pages. You can upload multiple files if needed. If you still have problems and need assistance, please email the help desk at gateway@sboa.in.gov or Gateway technical support at ibrctech@iupui.edu for assistance.