Local Government Annual Financial Reporting

The Local Government Annual Financial Reporting requirement cited in S. 218.32, F.S. is an annual report due to the Department of Financial Services from each independent local government in the state. Entities required to submit this report include:

·       All counties

·       All municipalities

·       All independent special districts

·       All dependent special districts that are not a

     component unit of a county or municipality

·       Qualifying regional planning councils and financing

     commissions

The deadline for submission depends on whether the government produced an independent audit or not. If the government was not required to produce and submit an independently audited financial statement, the deadline for the AFR is April 30 of the following year. If the government did produce an audit, the deadline is 45 days after the audit was approved by the governing Board or Commission but no later than September 30 of the following year. If an audit was produced, a copy should be electronically submitted to the Bureau of Local Government also. The attached PDF should be sent to: localgov@myfloridacfo.com.

The Florida Administrative Code Rule 69I-51.003 stipulates all Annual Financial Reports are to be electronically produced and submitted through the Bureau’s web-based Local Government Electronic Reporting System, LOGER.

LOGER System:

LOGER should be used for submitting any past or present 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)

Further Instructions:

Filing instructions with the LOGER system include information concerning certification and roles for third party accounting firms that complete the AFR on behalf of local governments.