Section 218.32(1)(a), F.S., requires each local government entity as defined in Section 218.31, F.S., and each independent special district as defined in Section 189.403, F.S., to submit to the Department a copy of its annual financial report for ...

DEPARTMENT OF FINANCIAL SERVICES
Division of Accounting and Auditing

RULE NO: RULE TITLE
69I-51.003: Procedures for Local Government Reporting
PURPOSE AND EFFECT: Section 218.32(1)(a), F.S., requires each local government entity as defined in Section 218.31, F.S., and each independent special district as defined in Section 189.403, F.S., to submit to the Department a copy of its annual financial report for the previous fiscal year in a format prescribed by the Department. Section 218.32(1)(c), F.S., requires each regional planning council, each local government finance commission, board, or council, and each municipal corporation created as a separate legal or administrative entity to submit to the Department a copy of its annual financial report for the previous year in a format prescribed by the Department. The Bureau of Local Government has set up a web-based electronic reporting program called Local Government Electronic Reporting (“LOGER”) where government entities can submit their annual financial reports.
SUMMARY: The proposed rule will require that government entities that are required to submit annual financial reports to the Department pursuant to Section 218.32, F.S., shall electronically submit such reports to the Department using the LOGER Program. The submission of annual audit reports required under Section 218.32, F.S., is not affected by the LOGER electronic reporting program.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 17.29, 218.33(2) FS.
LAW IMPLEMENTED: 218.32, 218.33(2) FS.
IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE HELD AT THE DATE,TIME AND PLACE SHOWN BELOW(IF NOT REQUESTED, THIS HEARING WILL NOT BE HELD):
DATE AND TIME: May 26, 2009, 10:00 a.m.
PLACE: Room 430, Fletcher Building, 101 E. Gaines Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 5 days before the workshop/meeting by contacting: Justin Young; [phone] or [e-mail]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Justin Young, Bureau of Local Government, 200 East Gaines Street, Tallahassee, FL 32399-0354; [phone] or [e-mail]

THE FULL TEXT OF THE PROPOSED RULE IS:

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/listserv.htm 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). Each year, Form DFS-AA-401, Annual Local Government Financial Report (revised 10-7-97) and Form DFS-AA-403, Input Document By Fund Group for Revenues and Expenditures/Expenses (revised 10-7-97) (hereinafter referred to as “reporting forms”) and instructions will be mailed to each known reporting entity, independent special district which is a component unit of a primary government and constitutional officer. Forms DFS-AA-401 and DFS-AA-403 and their accompanying instructions are hereby incorporated by reference and available from the Department.

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

(a) Each local government entity as defined in Section 218.31, F.S. reporting entity;

(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. which is a component unit of a primary government or of an other stand alone government and therefore included in the financial information reported by the reporting entity; and

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

(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.

(3)(a) The reporting forms for the entities described in paragraphs (2)(a) and (b) above shall be completed and submitted on or before the dates provided in Section 218.32(1)(b), Florida Statutes.

(b) The reporting forms for the constitutional officer shall be filed with the county on or before the date provided in Section 218.36, Florida Statutes, or with the Department on or before the date provided in Section 116.03, Florida Statutes.

(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 Streeet, Tallahassee, Florida 32399-0353.

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

NAME OF PERSON ORIGINATING PROPOSED RULE: Burton Marshall, Chief, Bureau of Local Government, Department of Financial Services
NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Alex Sink, Chief Financial Officer, Department of Financial Services
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: April 14, 2009
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: March 13, 2009