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.