Universities

Universities providing financial assistance to non-governmental entities are required to notify those entities annually in writing the following information:

1) The Entity Annual Report (E-1) filing requirement established by IC 5-11-1-4 and the audit requirement established by IC 5-11-1-9;

2) The source(s) of the funding provided;

a) Local and/or state funds (in the case of subsidies, contributions, or general aid),

b) Federal grants passed through including the formal name of the program and CFDA number, or

c) Fee for service arrangements,

3) The State Board of Accounts may request documentation to support the categorization of the financial assistance,

4) The E-1 is not to be confused with the Secretary of State’s Business Entity report, and

5) The entity may obtain additional information from the State Board of Accounts at notforprofit@sboa.in.gov.

‘Entity” is defined in IC 5-11-1-16 as “any provider of goods, services, or other benefits that is: (1) maintained in whole or in part at public expense; or (2) supported in whole or in part by appropriations or public funds or by taxation.” This includes for-profit and not-for-profit corporations, unincorporated associations, organizations, individuals, etc.  Examples of non-governmental entities are volunteer fire departments, a local YMCA, youth leagues, senior citizen centers, 4-H clubs, daycare centers, health service organizations, emergency medical service organizations, community centers, historical societies, etc.

Financial assistance to non-governmental entities is defined as payments received in the form of grants (whether from local, state, or federal sources), subsidies, contributions as permitted by statute, aid, or other agreements. For more information on what constitutes financial assistance, please refer to the State Board of Accounts’ Uniform Compliance Guidelines for Examinations of Entities Receiving Financial Assistance from Governmental Sources found on the State Board of Accounts’ website at www.in.gov/sboa under Private Examiner Audits/Non-Governmental Entities Receiving Governmental Assistance/Uniform Compliance Guidelines.

Each non-governmental entity receiving financial assistance from governmental units is required to submit a Gateway financial report, the E-1, in accordance with IC 5-11-1-4(a).  Information requested includes the source and use of financial assistance provided by governmental units.  The entity is subject to a State Board of Accounts audit in accordance with IC 5-11-1-9 if certain funding thresholds are met.

See this page to view State Examiner Directives.

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Per Statute, the Executive Officer is responsible for submitting the 100R by January 31 each year. The Executive Officer may delegate the submission to the Fiscal Officer. If you do not have a Gateway account, please complete the form here to request one.

If you would like to request access for someone else, please complete the Limited Delegation of Authority form.

If you have any questions, email our help desk at gateway@sboa.in.gov.

Gateway 100R Resources

• User Guide
• User Account Information
• Gateway 100R Upload Specs