Brandy Tunnell, Justin Young

Department of Financial Services

Division of Accounting & AuditingBureau of Local Government

November 19, 2008

Department of Financial ServicesDivision of Accounting & AuditingBureau of Local Government

Statutory Authority/Responsibilities

Florida Administrative Code Update

Local Government Website

UAS Chart of Accounts & Manual Update

LOGER Update

Performance Recognition

Bureau of Local Government Statutory Authority/

Responsibilities



(1)(a) Each local governmental entity that is determined to be a reporting entity, as defined by generally accepted accounting principles, and each independent special district as defined in s. 189.403, F.S., shall submit to the department [DFS] a copy of its annual financial report for the previous fiscal year in a format prescribed by the department [DFS]. The annual financial report must include a list of each local governmental entity included in the report and each local governmental entity that failed to provide financial information as required by paragraph (b). The chair of the governing body and the chief financial officer of each local governmental entity shall sign the annual financial report submitted pursuant to this subsection attesting to the accuracy of the information included in the report. The county annual financial report must be a single document that covers each county agency.

Section 218.32, Florida Statutes


(d) Each local governmental entity that is required to provide for an audit in accordance with s. 218.39(1), F.S. must submit the annual financial report with the audit report. A copy of the audit report and annual financial report must be submitted to the department [DFS] within 45 days after the completion of the audit report but no later than 12 months after the end of the fiscal year.



(2) The department shall annually by December 1 file a verified report with the Governor, the Legislature, the Auditor General, and the Special District Information Program of the Department of Community Affairs showing the revenues, both locally derived and derived from intergovernmental transfers, and the expenditures of each local governmental entity, regional planning council, local government finance commission, and municipal power corporation that is required to submit an annual financial report. The report must include, but is not limited to:

(a) The total revenues and expenditures of each local governmental entity that is a component unit included in the annual financial report of the reporting entity.

(b) The amount of outstanding long-term debt by each local governmental entity. For purposes of this paragraph, the term "long-term debt" means any agreement or series of agreements to pay money, which, at inception, contemplate terms of payment exceeding 1 year in duration.

Creation of Annual Financial Report Format Collect AFR and Audit (if required) yearly Submit the compiled financial data to Legislature



(2) Each local governmental entity shall follow uniform accounting practices and procedures as promulgated by rule of the department [DFS] to assure the use of proper accounting and fiscal management by such units. Such rules shall include a uniform classification of accounts.

Creation of Uniform Accounting System Chart of Accounts and Manual

Updated every 2-3 years based on Legislative and GAAP updates


Florida Administrative Code (FAC) Update


FAC Update

Florida Administrative Codes are based on “Rule-Making Authority” granted in specific statutes

Codifies the policies and procedures for governments throughout the State and is under the purview of the Department of State.

https://www.flrules.org/Default.asp

FAC Update

Bureau of Local Government has

“Rule Making Authority” over 3

Florida Administrative Codes:

69I-51: Annual Financial Report 69I-61: Uniform Classification of Accounts 69I-73: Local Government Tangible

Personal Property

FAC Update

69I-51 – Annual Financial Reporting Rule

Present update is in Draft status Will require electronic submission via LOGER

with few exceptions Announcement of the “Open” reporting cycle will

be announced electronically or by professional associations’ newsletters

All applicable tools for the report are located at the Bureau’s website: http://myfloridacfo.com/aadir/localgov/

FAC Update

69I-61 – Uniform Classification of Accounts

No changes other than “Edition” of the most recent manual: FY 2008-2009

Copies are available from the Bureau’s website or upon request to the Bureau: [email protected]

mailto:[email protected]

FAC Update

69I-73 – Local Government Tangible Personal Property

Adopted Spring of 2008 Applies to Counties and Special Districts with taxing

authority; not municipalities Rules outlined include:

Recording Threshold Recording Methods Marking of Property Disposition of Property Inventory of Property

Local Government Website


Resources Availableon the Local Government Website

Chart of Accounts• 2007-2008 Chart of

Accounts • 2008-2009 Chart of

Accounts • Crosswalk of changes

between 07-08 Chart of Accounts and the 08-09 Chart of Accounts

Uniform Accounting System Manual• 2008 UASM• 2009 UASM

LOGER System• User Manual• Link to System• Reporting Environment

Manual/Hard Copy Annual Financial Report Filing forms and instructions

Net Atlantic ListServ

http://myfloridacfo.com/aadir/localgov/


http://www.myfloridacfo.com/aadir/

http://www.myfloridacfo.com/aadir/

http://myfloridacfo.com/aadir/localgov/afr_past.htm

http://myfloridacfo.com/aadir/localgov/reports_manuals.htm

2009 version will also be available here very soon

http://myfloridacfo.com/aadir/localgov/court_rep.htm

https://www.flrules.org/gateway/readFile.asp?sid=2&tid=4936056&type=2&file=69I-73.001.htm

http://myfloridacfo.com/aadir/localgov/article_v.htm

http://myfloridacfo.com/aadir/localgov/links.htm

http://myfloridacfo.com/aadir/localgov/listserve.htm


07-08 Accounts will also be

available here very soon


http://myfloridacfo.com/aadir/localgov/Docs2008/2008-2009RevenueAccounts9-8-08.pdf





http://myfloridacfo.com/aadir/localgov/Docs2008/FY08-9ExpenditureUpdatesLOGER.pdf





http://myfloridacfo.com/aadir/localgov/Docs2008/CrosswalkofChanges9-8-08.pdf





http://myfloridacfo.com/aadir/localgov/DocsManuals/2008UASManual-County7-1-08.pdf

Counties 3 Separate Manuals


https://apps.fldfs.com/LocalGov/


https://apps.fldfs.com/LocalGov/Reports/


https://apps.fldfs.com/LocalGov/Reports/AdHoc.aspxBasic View

https://apps.fldfs.com/LocalGov/Reports/AdHoc.aspxAdvanced View


Open File

http://myfloridacfo.com/aadir/localgov/DocsLoger/LOGER%20Clarifying%20Points.pdf


Uniform Accounting System (UAS) Manual Update


UAS Manual Update

Update Effective in

2008 Version

New Layout

Appendix D – Section

29.0085 Report to

Account Code

Crosswalk

Index

Detailed Descriptions

• LCIR Handbook for

Rev.

Divided into 3 Versions

1. Counties

2. Municipalities

3. Special Districts (&

Similar)

UAS Manual Update

New Layout

Eligible Entities – Which local governments does the revenue/expenditure pertain to?

Information – Where can I find more information about the revenue/expenditure?

Statutory Reference – Where can I find the statutory authority for the revenue/expenditure?

Code Moved – The account code has been reclassified and the new location is included.

UAS Manual Update

New Layout

New – The account code, revenue stream, or expenditure is new.

Deleted – The account code is no longer active and has been deleted.

Court Related – The account code is only applicable for county governments’ court related transactions

Legislative Committee on Intergovernmental Relations (LCIR) Handbook – See the most recent version of the Local Government Financial Information Handbook by the Florida LCIR to clarify a revenue stream. <http://www.floridalcir.gov/>

UAS Manual Update

311.000 AD VALOREM TAXES

Example of New Layout

Property taxes computed as a percentage of the Fair Market value of locally assessed real estate, and tangible personal property less any exclusions, differentials, exemptions and credits and expressed in mills. Ad Valorem taxes are recorded “net” of discounts, penalties and interest.

Ad Valorem taxes are considered general revenue for general purpose local governments (i.e., county, municipality, or consolidated city-county government) as well as for school districts.

Eligible Entities include: Counties, Municipalities, School Districts, and some Special Districts (as authorized by the Legislature)

See the current year’s version of the LCIR Local Government Financial Information Handbook <http://www.floridalcir.gov/>

Section 9, Article VII, Florida ConstitutionChapters 192 – 197 and 200, Florida Statutes

UAS Manual Update

312.200 INACTIVE: See Note Below

Example of New Layout

351.700 INTERGOVERNMENTAL RADIO COMMUNICATION PROGRAM

This account shall include funds collected pursuant to Section 318.21(9), F.S. which refers to board restricted revenues.

New for 2009 (FY 08-09)

Eligible Entities include: All Counties

Section 318.21(9), Florida Statutes

Deleted in 2009 (FY08-09): Special Act Fuel Tax no longer has a revenue source

LOGER Update


New LOGER Annual Financial Reporting System

New Web-based reporting environment https://apps.fldfs.com/LocalGov/

Excel upload capability for Revenues & Expenditures

Current Year Revenue & Expenditure Account Code Lists can be printed from within the system

Past submissions always available for viewing

Reports Module available to the public Only data certified by the Bureau of Local Government Standard and Customized Reports Live (up to the minute) Data

Integrates Dependent Special District/Component Unit reporting

New LOGER Annual Financial Reporting System

Over 75% of the State’s Local Governments submitted their 2007 Annual Financial Reports (AFR) via LOGER

For Log On information please email your request to [email protected]

All submitted AFRs must still be reconciled to an independently

audited financial statement¹ and certified by the Bureau of Local Government ¹See Section 218.39, Florida Statutes for audit thresholds Data Elements Worksheet information is required when an audit is not LOGER enforces audit thresholds

Financial Statement Submissions Accepted via Mail – Bureau of Local Government, 200 East Gaines St.,

Tallahassee, FL 32399-0354 Email – [email protected]

LOGER

Coming Soon!


Performance Recognition – Partners in Improving

Accountibility


Performance Recognition – Partners in Improving Accountability

Recognizing those who go above and beyond

Benchmarks not set but will be based on: Electronic (LOGER) AFR submission Electronic (PDF) audit submission Timeliness Complete reconciliation of AFR and audit


Burton Marshall, ChiefBureau of Local Government

Department of Financial ServicesTelephone: (850) 413-5588Email: [email protected]

Justin Young, Financial AdministratorBureau of Local Government

Department of Financial ServicesTelephone: (850) 413-5712

Email: [email protected]

Brandy Tunnell, Senior Management Analyst IIBureau of Local Government

Department of Financial ServicesTelephone: (850) 413-5946Email: [email protected]





Documents

Brandy Tunnell, Justin Young