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Indiana State Board of Accounts

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Per IC 5-11-13-1 and IC 5-14-3.8-7, the State Board of Accounts has implemented the Certified Report of Names, Addresses, Duties and Compensation of Public Employees (Form 100R) on the Gateway. Starting with the 100R due in January 2013 the Gateway will be the only means of submitting your 100R. A 100R submitted by any other means or in any other format WILL NOT BE ACCEPTED.  

Download the 100R User Guide

Who is responsible for submitting the 100R

Per the statutes, the Executive Officer of the unit is responsible for submission of the 100R. For most units the Executive Officer is different than the Fiscal Officer who submits the Annual Report and Budget. Below is a chart comparing the Fiscal Officer vs. the Executive Officer for various units.


Fiscal Officer

Executive Officer



President of the Bd of Commissioners


Clerk Treasurer or Controller


Towns with Mayors

Clerk Treasurer



Clerk Treasurer

Town Board President


Township Trustee

Township Trustee


Treasurer/Controller or Director

Library Board President

Special Districts

Treasurer/Controller or Director

Board President



School 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 originally gave 100R submission permissions to the users that already have Annual Report/Budget submission permission. If this is not satisfactory to either the Fiscal Officer or the Executive Officer, please send an e-mail to  requesting a change. We will need the Name, Title, and E-mail address of the person that will submit the 100R.

To request edit or read only access for other users, complete and submit to SBoA the Limited Delegation of Authority form

Information to be Submitted

In the past, the hardcopy 100R indicated that you should list people that were currently employed by the unit in January when the report was prepared. Compensation was reported as an amount on a “per unit” basis, for example $10.00 per hour or $500 per week. Actual reporting was very inconsistent. Some units reported all people employed during the year and their total compensation for the year. In addition, compensation on a per unit basis leaves out some categories of compensation such as overtime pay. Per unit reporting can also make it difficult to compare compensation between different employees and units. To provide more consistent and meaningful reporting to the citizens, we are refining the instructions for the information you should submit on the Gateway 100R.  

  • Report ALL people employed by the unit for the previous year. This includes part time, temporary, and seasonal employees. The definition of who is an employee is the same used by the Internal Revenue Service (IRS). If a W2 is required to be issued, that person should also be listed on the Gateway 100R. IRS Publication 15 has guidelines for determining if the person is an employee who should be issued a W2 vs. a contractor who should be issued a 1099.
  • Report the TOTAL compensation paid to the employee during the previous year. 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.

New Requirements

  • Starting for the 2014 100R (submitted by January 31, 2015), it is required that a unit upload their Nepotism Policy (as required by IC 36-1-20.2) and their Contracting with a Unit Policy (as required by IC 36-1-21).  If a unit does not have these policies in place, the DLGF cannot approve their budget.
    • NOTE:  What is required to be uploaded is the policy the local governmental unit adopts (as required by IC 36-1-20.2-9 & IC 36-1-21-4 respectively) and not the annual certification (as required by IC 36-1-20.2-16 & IC 36-1-21-6 respectively).
    • NOTE:  If a unit has adopted these 2 policies together as 1 policy, this policy will need to be uploaded in both places.  Gateway will not accept just one upload.  

Optional Data Upload

The Gateway 100R is designed so the required information can be entered directly into the Gateway data entry screen. We have also designed an upload process as an OPTIONAL means of loading the data into the Gateway 100R. The upload process is not required. When making the decision to use the upload process vs. manual input of data, consider the following:

  • The number of employees
  • The availability of the required information in electronic format
  • The availability of appropriate Information Technology (IT) resources/support to create a properly formatted upload file.

The detailed specifications that will allow units and/or their vendors to prepare the necessary programming and processes to compile the required information and generate a properly formatted upload file can be found here: Gateway 100R Upload Specs

For questions regarding the legal requirements and content of the Gateway 100R, e-mail Technical questions regarding formatting your file, uploading it, or using the Gateway should be sent to

General Information on the Gateway

Gateway was developed as a collaborative effort between many state agencies and the Indiana Business Research Center (IBRC) at the Kelley School of Business through the Information for Indiana (IFI) initiative.