Current Financial Reporting
- 2022 Adopted Budget
- 2022 Tentative Budget
- 2020 Financial Statements
- 2021 Adopted Budget
- 2021 Tentative Budget
- 2019 Financial Statements
- 2020 Adopted Budget
- 2020 Tentative Budget
- 2018 Financial Statements
- 2019 Adopted Budget reconciled
- 2019 Adopted Budget
- 2019 Tentative Budget
- 2017 Financial Statements
- 2018 Adopted Budget
- 2016 Financial Statements
- Signed DR 420
- 2017 Adopted Budget
- 2017 Tentative Budget
- 2016 Adopted Budget
- 2016 Tentative Budget
- 2015 Financial Statements
- 2014 Financial Statements
- 2015 Adopted Budget Summary
- Tentative Budget 2014-2015
- Budget Resolution August 2014
- Budget Resolution May 2014
- F.S. 112.664 Required Reporting
- Budget Amendment Dec. 2013
- Budget Amendment Oct. 2013
- Adopted 2014 Budget
- Tentative Budget 2013-2014
- 2013 Financial Statements
Retirement Plan Reporting
Older Financial Reporting
- Financial Reporting Archive Summary
- 2008 Financial Statements
- 2009 Financial Statements
- 2010 Financial Statements
- 2011 Financial Statements
- 2012 Financial Statements
- 2012 Adopted Budget Summary
- Five Year Financial Plan 2008-2012
Annual Financial Report (AFR) Required by Section 218.32, Florida Statutes
1. Which entities are required to file an AFR?
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., is required to file an AFR with the DFS. This includes all counties, municipalities, and independent special districts.
While all dependent special districts are required to complete an AFR, the location where the AFR is to be filed varies. Each dependent special district that is a component unit (as defined by generally accepted accounting principles (Governmental Accounting Standards Board Statement No. 14, The Financial Reporting Entity)) of the county or the municipality to which it is dependent is required to provide that entity, within a reasonable time period as established by the entity, the financial information necessary to comply with the AFR reporting requirements. Questions concerning whether a dependent special district is a component unit of the county or municipality to which it is dependent should be directed to the county’s or municipality’s finance and accounting department.
A dependent special district that is not determined to be a component unit of the county or municipality to which it is dependent is required to file the AFR with the DFS.
2. When is the AFR due?
If the entity is not required to have an audit pursuant to s. 218.39, F.S.: No later than nine months after the end of the entity’s fiscal year (June 30 for most entities). Therefore, the AFR for the 2010-11 fiscal year will be due June 30, 2012. If the entity is required to have an audit pursuant to s. 218.39, F.S.: Within 45 days after the completion of the audit report, but no later than nine months after the end of the entity’s fiscal year. For most entities, the deadline is June 30. Therefore, the AFR for the 2010-11 fiscal year is due by June 30, 2012.
3. How does an entity submit an AFR?
AFRs are required to be prepared and submitted electronically using the DFS Bureau of Local Government’s web-based Local Government Electronic Reporting System (LOGER).
A username and password are required to access LOGER. Contact the DFS Bureau of Local Government at (850) 413-5571 firstname.lastname@example.org to obtain this information. Any questions relating to the preparation and submission of the AFR should also be directed to the Bureau. Note: The AFR is not the audit report or the CAFR (Comprehensive Annual Financial Report), but rather is a unique document with the format prescribed by the DFS. Please see the sample AFR (PDF) if you are not familiar with this document. The sample AFR provided is for a large municipality and may contain account codes and funds that other local governments do not use. Please see DFS’ website for the chart of accounts and uniform accounting system manuals to assist you in completing the AFR.
4. How can I tell if a local governmental entity has submitted its AFR?
When an AFR is electronically submitted to the DFS using LOGER, the date received is automatically posted in the system. If an AFR is received through the mail, DFS posts the date received in LOGER. Generate a report from LOGER. The Compliant Governments report includes the local governmental entities that have submitted their AFRs by the due date. The Non-Compliant Governments report includes the local governmental entities that have either not submitted their AFRs or submitted them after the due date.
5. Does a CPA have to complete the AFR?
No. Either a CPA or entity staff may enter the required amounts in LOGER; however, specified local governmental entity staff must complete the certification page in order to electronically submit the AFR to the DFS.
6. What suggestions do you have if we do not have the expertise to complete an AFR?
Contact other local governmental entities in your community or in neighboring communities (i.e., counties, cities, special districts) for possible assistance or to obtain the names of CPA/CPA firms in your area that provide accounting services to governmental entities.
Check the yellow pages for your community or neighboring communities to obtain contact information for bookkeeping and accounting service providers.