Welcome to the Bureau of Local Government

2007-2008 Chart of Accounts:

 

The following revenue and expenditure chart of accounts should be used when producing and submitting the FY 2008 Annual Financial Report.

• 2007-2008 Revenue Accounts
• 2007-2008 Expenditure Accounts

 

2008-2009 Chart of Accounts:

The following 2008-2009 chart of accounts will be used for the present year's operations (FY 2009) and the eventual production and submission of the 2008-2009 Annual Financial Report.   Also available is the crosswalk of changes between the 2007-2008 chart and revised 2008-2009 chart.

• 2008-2009 Revenue Accounts
• 2008-2009 Expenditure Accounts
• Crosswalk of Changes

Manuals:

The Bureau of Local Government has completed the 2008 and 2009 revisions of the Uniform Accounting System Manual (UASM).  There are 3 versions of the manual, depending on the government's type.

Fiscal Year 2008 Manual

• UASM For Counties
• UASM For Municipalities
• UASM For Special Districts and Other Similar Governments

Fiscal Year 2009 Manual

• UASM For Counties
• UASM For Municipalities
• UASM For Special Districts and Other Similar Governments

AFR Deadline:

The deadline for the Fiscal Year 2007 Annual Financial Report (AFR) was September 30, 2008. If your government has not submitted the 2007 AFR, please do so as soon as possible.

The deadlines for the Fiscal Year 2008 Annual Financial Report (AFR) is April 30, 2009, if your government is not having an audited financial statement produced.  For local governments that will be submitting an audited financial statement with the AFR, the due date is 45 days after the government receives the completed audit from the independent firm, but no later than September 30, 2009.  The Bureau also needs a copy of the CAFR/financial statements for certification of the AFR submission. You can submit the CAFR/financial statements by providing a link to them if you have exported them to your website, electronically as a PDF attachment to localgov@myfloridacfo.com or mail to:

Bureau of Local Government
200 East Gaines Street
Tallahassee, Florida 32399-0354

LOGER System:

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

• Download the LOGER User-Manual
• Access LOGER’s financial reporting environment (no login or password required)

Further Instructions:

2008 filing instructions with the new LOGER system include information concerning certification and roles for third party accounting firms that complete the AFR on behalf of local governments.

Manual/Hard Copy Filing:

Download hard copy 2008 AFR forms for manual submission

• 2008 Certification page
• 2008 Revenue Form
• 2008 Expenditure Form
• 2008 Component Unit Form1
• 2008 Component Unit Form 2
• Manual Filing Instructions
• 2008 Auditor General Data Elements Worksheet (required if AFR is submitted without an audited financial statement)
• 2008 Revenue Account Codes
• 2008 Expenditure Account Codes

NetAtlantic ListServ Service:

The Local Government Section has established a mass E-mail service between all local governments and the Bureau of Local Government. By subscribing to the Bureau’s customer list, your government will receive up to date information, and updates via an E-mail, concerning all financial reporting news as it affects local governments. Such bulletins will include new or changes to the present Chart of Accounts, legislative updates and how they will affect your financial reporting and any updates to the Bureau’s Uniform Accounting Systems Manual (UASM). To subscribe, click HERE.