Local Governments
Chapter 218, Florida Statutes, prescribes financial management and reporting requirements for local governments, which include counties, municipalities, and special districts. This website provides resources to local governments in fulfilling their reporting requirements. From this website, local governments can also access the Local Government Electronic Reporting (LOGER) system to submit their Annual Financial Report (AFR) required by statutes.
The deadline for submitting the Annual Financial Report (AFR) to the Department of Financial Services for local governments is nine months after the close of the fiscal year. For those governments that close:
- March 31, the deadline is December 31.
- June 30, the deadline is March 31.
- September 30, the deadline is June 30.
- December 31, the deadline is September 30.
Submit the AFR using the Local Government Electronic Reporting (LOGER) system.
Assessment of Additional Court Costs and Surcharges, pursuant to Section 939.185, Florida Statutes, if a county’s Board of County Commissioners adopts the optional $65 additional court cost, the additional assessments shall be accounted for separately by the county in which the offense occurred. Upon adoption, the additional cost is to be imposed by the court when a person pleads guilty or nolo contendere to, or is found guilty of, or adjudicated delinquent for, any felony, misdemeanor, delinquent act, or criminal traffic offense under the laws of this state. These reports shall be submitted on a quarterly basis no later than 30 days after the end of the quarter.
Section 28.35(2)(e), Florida Statutes, provides that the Department of Financial Services (DFS), Bureau of Auditing, will conduct expenditure audits of individual Clerks of the Circuit Court. This includes auditing court-related expenditures of State funds to ensure compliance with Section 28.35(3), Florida Statutes, and to determine whether the expenditures were properly authorized, recorded, and supported. It is the practice of DFS to conduct these audits every three to five years. The audits result in a written report to the Clerks, with the Clerks providing a response and a corrective action plan to address the reported findings and recommendations.
The County Funded Court-Related Functions Report, pursuant to Section 29.0085, F.S., is due to the Department of Financial Services by January 31st. The report should be submitted with the county's independent auditor's Statement of Compliance (Statement) with Sections 29.008,F.S. and 29.0085,F.S.
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The Chief Financial Officer is required to set the rate of interest payable on judgments and decrees on December 1, March 1, June 1, and September 1 of each year for the following applicable quarter (Section 55.03(1), Florida Statutes). Sections 215.422(3)(b), 337.141(3) and 687.01, Florida Statutes, requires the use of this rate for the payment of interest for late payments to vendors; for late payments on construction or maintenance contracts administered by the Department of Transportation; and for cases where a rate of interest is not specified in a contract.
The interest rate for payments to health care providers pursuant to Section 215.422(13), Florida Statutes, remains at 1% per month or .0003333 per day
Center for Florida Local Government Excellence
Department of Economic Opportunity - Special District Program
Department of Economic Opportunity - Community Planning & Development
Florida Clerks of the Court Operations Corporation
Florida Association of Counties
Florida Association of Court Clerks
Florida Government Finance Officers Association
Florida Local Government Information Systems Association
Government Accounting Standards Board (GASB)
To view and create Local Government Financial reports, please visit the Transparency website.
Chapter 2012-126, Laws of Florida, amended Section 373.536 (4)(e), Florida Statutes, to require each water management district to provide a monthly financial statement in the form and manner prescribed by the Department of Financial Services to the district's governing board and make such monthly financial statement available for public access on its website.
Required Filing
Section 215.179, Florida Statutes, requires allocation request letters, described in s. 179D(d)(4) of the Internal Revenue Code and Internal Revenue Service (IRS) Notice 2008-40, to be filed with the Department of Financial Services.
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