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Local Government Chart of Accounts and UAS Manuals

Annual Financial Reporting (AFR)

Article V

Court Reporting - Forms and Reports

Florida Administrative Codes (FAC)

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Division of Accounting and Auditing

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Welcome to the Bureau of Local Government

The mission of the Bureau of Local Government is to promote the financial integrity and fiscal accountability of Florida’s local government entities.

Bureau Chief: Burton Marshall, Burton.Marshall@myfloridacfo.com

 

Recent Developments

The Bureau of Local Government has completed the 2010 Chart of Accounts and UAS Manual. Local Governments have until Friday, August 28, 2009, to contact the Bureau with any further suggestions to incorporate before the Charts and Manual are finalized. Please direct all suggestions to Localgov@myfloridacfo.com.

 

2010 Revenue Chart of Accounts

2010 Expenditure Chart of Accounts

 

2010 UAS Manual for Counties

2010 UAS Manual for Municipalities

2010 UAS Manual for Special Districts and Other Entities

List of 2010 Manual Updates

 

Article V:

In June of 2009, the Legislature passed FL Laws Ch.2009-61 (SB1718) and FL Laws Ch.2009-204 (SB2108) which changed the responsibilities of the Article V Section. The Clerks of Court Operations Corporation (CCOC) is now administratively housed within the Justice Administrative Commission (JAC). Each clerk is required to prepare a budget request based on unit cost for each service unit.  The unit costs will be developed by the CCOC in consultation with the Supreme Court, the Chief Financial Officer (CFO) and representatives from the Legislature.  The CFO will review the proposed unit costs associated with each clerk of the court’s budget request and make recommendations to the Legislature.  Periodic on-site reviews of the Clerk of the Circuit Courts are performed to ensure compliance with Florida Statutes.  In addition, the CFO and the Chief Justice of the Supreme Court, at their discretion, may request an audit of the CCOC or any clerk of the circuit court.

 

AFR Deadline

The deadline for submitting the 2008 Annual Financial Report and audited financial statements is September 30, 2009. The report should be completed through the Local Government Electronic Reporting system (LOGER) and the audit should be submitted electronically to the Bureau at Localgov@myfloridacfo.com    

   

LOGER System

The Bureau of Local Government’s web-based, AFR system called Local Government Electronic Reporting  or LOGER should be used for submitting any AFRs. (User ID and Password required.) Email the Bureau of Local Government at localgov@myfloridacfo.com for ID and password.

·        Download the LOGER User-Manual

·        Access LOGER’s financial reporting environment (no login or password required)