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. 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.