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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 by all local governments, whether an independent audit is produced or not, is 45 days after the audit was approved (if applicable) by the governing Board or Commission, but no later than June 30 of the following year. If an audit was produced, a copy should be electronically submitted to the Local Government Section 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 Section’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  Local Government Section 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.