Since 2014, the Indiana Department of Local Government Finance (DLGF) has required political subdivisions to report by March 1st of each year their Other Post-Employment Benefits (OPEB) liabilities online through the DLGF website using their Gateway portal. Benefits defined as OPEB include healthcare and other non-pension benefits provided to employees at retirement, which may include medical, prescription drug, dental, vision, hearing, long-term care and life insurance benefits.

This Gateway portal will collect certain data that outlines the OPEB liabilities and expenses. Governmental units shall report those types of benefits that would qualify as OPEB in estimating expenditures and liabilities. If a governmental unit has an actuarial valuation that has been completed in the last five years, the DLGF will accept the information from this valuation for reporting purposes.

Additional information on DLGF’s OPEB reporting. The website provides a user guide with step by step instruction on completing the reporting requirement through the Gateway portal.

With over 30 years of providing OPEB actuarial estimates since 1986 as well as preparing DLGF calculations to over 50 Indiana governmental units, The Howard E. Nyhart Company, Inc. is able to help governmental units fulfill these requirements by the reporting deadline. Please contact Randy Gomez (, Suraj Datta ( or Evi Laksana ( if you would like more information.