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Welcome to the Local Government Section

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

Contact us at: (850) 413-5712

Recent Developments

County Funded Court-Related Functions Report

(Section 29.0085, F.S.)

The County Funded Court-Related Functions Report, pursuant to Section 29.0085, F.S., is due to the Department of Financial Services by January 31, 2013. The report should be submitted with the county's independent auditor's Statement of Compliance (Statement) with Sections 29.008,F.S. and 29.0085,F.S. The report and Statement can be submitted electronically to the Department's Local Government email address at localgov@myfloridacfo.com.  The FY 2012 template and instructions are provided below.

2012-2013 Chart of Accounts

The Bureau of Financial Reporting's Local Government Section has released the 2012-2013 revenue and expenditure chart of accounts.

Water Management Districts

Chapter 2012-126, Laws of Florida, amended Section 373.536 (4)(e), Florida Statutes, to require each water management district to provide a monthly financial statement in the form and manner prescribed by the Department of Financial Services to the district's governing board and make such monthly financial statement available for public access on its website.

Section 218.32, F.S., Annual Financial Report Deadlines

The deadline for submitting the 2011-2012 Annual Financial Report (AFR) to the Department of Financial Services for local governments is nine months after the close of the fiscal year.  For those governments that close:

  • March 31, the deadline is December 31, 2012.
  • June 30, the deadline is March 31, 2013.
  • September 30, the deadline is June 30, 2013.
  • December 31, the deadline is September 30, 2013.

The 2012 files are presently available for completion and submission. This deadline is for all local governments whether a 2012 independent audit was produced or not.

Access to the online AFR submission program, "Local Government Electronic Reporting " (LOGER) system is through the Section's homepage (below).  Please forward any questions or password requests to the Section's inbox at localgov@myfloridacfo.com or call 850-413-5571. 

LOGER System

The Local Government Section'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 Local Government Section at localgov@myfloridacfo.com for ID and password.

UAS Manuals

UAS Manual for Counties

UAS Manual for Cities

UAS Manual for Special Districts and Other Reporting Entities