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.
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.
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