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Financial Statements
This page provides information about the annual financial statements prepared by the Porter County Auditor's Office for Porter County Government and for the Porter County Government Charitable Nonprofit Foundation.
Annual Financial Reports
Local units of government in Indiana must prepare an annual financial report (AFR), with most requiring to file by March 1. To view the AFR for Porter County or for any other government unit in Indiana, visit the state's Gateway portal and select the unit and year of the report you wish to review. To get started, click on Annual Financial Report on this link: Gateway reports
GAAP Statements
Beginning in 2020, larger units of government in Indiana -- including counties with populations greater than 100,000 -- are required to prepare a second financial report following generally accepted accounting principles of the Governmental Accounting Standards Board.
The audited financial reports are available on the State Board of Accounts website under the "Audit Reports" section at www.in.gov/sboa. You can also view our audited statements on the links below:
Porter County Government Charitable Nonprofit Foundation
Pursuant to state statute, the Porter County Governmental Charitable Nonprofit Foundation must have its own independently audited financial statements annually. These statements have followed the reporting framework for not-for-profit corporations and beginning with the 2020 statements, the format follows the GASB standards.