69I-51.003. Procedures for Local Government Electronic Reporting

(1) The Department shall annually provide notice of the beginning of the new annual financial reporting cycle through the Bureau of Local Government’s ListServ mailing list. The government entities referenced in subsection (2) below shall register on the Bureau's ListServ to receive this notice by accessing the Department’s website at www.myfloridacfo.com/aadir/localgov/ and completing the ListServ application. The notice shall include the Bureau of Local Government’s website address where all government entities required to file the annual financial report shall have access to the electronic submission program, LOGER (Local Government Electronic Reporting).

(2) The following government entities shall complete and electronically submit the annual financial report to the Department through the LOGER program:

(a) Each local government entity that is determined to be a reporting entity, as defined by generally accepted accounting principles;

(b) Each independent special district as defined in Section 189.403, F.S., regardless of its existence as a component unit of another local government.

(c) Each regional planning council created under Section 186.504, F.S.

(d) Each local government finance commission, board, or council.

(e) Each municipal power corporation created as a separate legal or administrative entity by interlocal agreement under Section 163.01(7), F.S.

(3) The annual financial report and either a copy of the government entity’s audited financial statements or the Auditor General’s Data Element Worksheet shall be submitted to the Department by the deadlines set forth in Sections 218.32(1)(d) and 218.32(1)(e), F.S.

(4) If any government entity which is required to file the annual financial report with the Department believes that electronic submission as required by this rule would create a substantial hardship for the entity, it may petition the Department for a variance or waiver from this rule. Any petition for a variance or waiver shall comply with the requirements of Section 120.542(5), F.S. The petition shall be submitted to the Bureau of Local Government Finance, 200 E. Gaines Street, Tallahassee, Florida 32399-0353.

Rulemaking Authority 17.29, 218.33(2) FS. Law Implemented 218.32, 218.33(2) FS. History–New 5-8-94, Amended 8-2-94, 1-27-98, Formerly 3A-51.003, Amended 7-27-09.