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Brandy Tunnell, Justin Young

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Brandy Tunnell, Justin Young

  1. 1. November 19, 2008 Department of Financial Services Division of Accounting & Auditing Bureau of Local Government
  2. 2. <ul><ul><li>Statutory Authority/Responsibilities </li></ul></ul><ul><ul><li>Florida Administrative Code Update </li></ul></ul><ul><ul><li>Local Government Website </li></ul></ul><ul><ul><li>UAS Chart of Accounts & Manual Update </li></ul></ul><ul><ul><li>LOGER Update </li></ul></ul><ul><ul><li>Performance Recognition </li></ul></ul>Department of Financial Services Division of Accounting & Auditing Bureau of Local Government
  3. 3. Bureau of Local Government Statutory Authority/ Responsibilities Department of Financial Services Division of Accounting & Auditing Bureau of Local Government
  4. 4. Statutory Authority/Responsibilities <ul><li>(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. </li></ul>Section 218.32, Florida Statutes
  5. 5. Statutory Authority/Responsibilities <ul><li>(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. </li></ul>Section 218.32, Florida Statutes
  6. 6. Statutory Authority/Responsibilities <ul><li>(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: </li></ul><ul><li>(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. </li></ul><ul><li>(b)  The amount of outstanding long-term debt by each local governmental entity. For purposes of this paragraph, the term &quot;long-term debt&quot; means any agreement or series of agreements to pay money, which, at inception, contemplate terms of payment exceeding 1 year in duration. </li></ul><ul><li>Creation of Annual Financial Report Format </li></ul><ul><li>Collect AFR and Audit (if required) yearly </li></ul><ul><li>Submit the compiled financial data to Legislature </li></ul>Section 218.32, Florida Statutes
  7. 7. Statutory Authority/Responsibilities <ul><li>(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 . </li></ul><ul><li>Creation of Uniform Accounting System Chart of Accounts and Manual </li></ul><ul><li>Updated every 2-3 years based on Legislative and GAAP updates </li></ul>Section 218.33, Florida Statutes
  8. 8. Florida Administrative Code (FAC) Update Department of Financial Services Division of Accounting & Auditing Bureau of Local Government
  9. 9. FAC Update <ul><li>Florida Administrative Codes are based on “Rule-Making Authority” granted in specific statutes </li></ul><ul><li>Codifies the policies and procedures for governments throughout the State and is under the purview of the Department of State. </li></ul><ul><li>https:// www.flrules.org/Default.asp </li></ul>
  10. 10. FAC Update <ul><li>Bureau of Local Government has </li></ul><ul><li>“Rule Making Authority” over 3 </li></ul><ul><li>Florida Administrative Codes: </li></ul><ul><ul><li>69I-51: Annual Financial Report </li></ul></ul><ul><ul><li>69I-61: Uniform Classification of Accounts </li></ul></ul><ul><ul><li>69I-73: Local Government Tangible Personal Property </li></ul></ul>
  11. 11. FAC Update <ul><li>69I-51 – Annual Financial Reporting Rule </li></ul><ul><li>Present update is in Draft status </li></ul><ul><li>Will require electronic submission via LOGER with few exceptions </li></ul><ul><li>Announcement of the “Open” reporting cycle will be announced electronically or by professional associations’ newsletters </li></ul><ul><li>All applicable tools for the report are located at the Bureau’s website: h ttp://myfloridacfo.com/aadir/localgov/ </li></ul>
  12. 12. FAC Update <ul><li>69I-61 – Uniform Classification of Accounts </li></ul><ul><li>No changes other than “Edition” of the most recent manual: FY 2008-2009 </li></ul><ul><li>Copies are available from the Bureau’s website or upon request to the Bureau: [email_address] </li></ul>
  13. 13. FAC Update <ul><li>69I-73 – Local Government Tangible Personal Property </li></ul><ul><li>Adopted Spring of 2008 </li></ul><ul><li>Applies to Counties and Special Districts with taxing authority; not municipalities </li></ul><ul><li>Rules outlined include: </li></ul><ul><ul><li>Recording Threshold </li></ul></ul><ul><ul><li>Recording Methods </li></ul></ul><ul><ul><li>Marking of Property </li></ul></ul><ul><ul><li>Disposition of Property </li></ul></ul><ul><ul><li>Inventory of Property </li></ul></ul>
  14. 14. Local Government Website Department of Financial Services Division of Accounting & Auditing Bureau of Local Government
  15. 15. Resources Available on the Local Government Website <ul><li>Chart of Accounts </li></ul><ul><ul><li>2007-2008 Chart of Accounts </li></ul></ul><ul><ul><li>2008-2009 Chart of Accounts </li></ul></ul><ul><ul><li>Crosswalk of changes between 07-08 Chart of Accounts and the 08-09 Chart of Accounts </li></ul></ul><ul><li>Uniform Accounting System Manual </li></ul><ul><ul><li>2008 UASM </li></ul></ul><ul><ul><li>2009 UASM </li></ul></ul><ul><li>LOGER System </li></ul><ul><ul><li>User Manual </li></ul></ul><ul><ul><li>Link to System </li></ul></ul><ul><ul><li>Reporting Environment </li></ul></ul><ul><li>Manual/Hard Copy Annual Financial Report Filing forms and instructions </li></ul><ul><li>Net Atlantic ListServ </li></ul>http://myfloridacfo.com/aadir/localgov/
  16. 16. http://myfloridacfo.com/aadir/localgov/
  17. 17. http://www.myfloridacfo.com/aadir/
  18. 18. http://www.myfloridacfo.com/aadir/
  19. 19. http://myfloridacfo.com/aadir/localgov/afr_past.htm
  20. 20. http://myfloridacfo.com/aadir/localgov/reports_manuals.htm 2009 version will also be available here very soon
  21. 21. http://myfloridacfo.com/aadir/localgov/court_rep.htm
  22. 22. https://www.flrules.org/gateway/readFile.asp?sid=2&tid=4936056&type=2&file=69I-73.001.htm
  23. 23. http://myfloridacfo.com/aadir/localgov/article_v.htm
  24. 24. http://myfloridacfo.com/aadir/localgov/links.htm
  25. 25. http://myfloridacfo.com/aadir/localgov/listserve.htm
  26. 26. http://myfloridacfo.com/aadir/localgov/ 07-08 Accounts will also be available here very soon 2009 version will also be available here very soon
  27. 27. http://myfloridacfo.com/aadir/localgov/Docs2008/2008-2009RevenueAccounts9-8-08.pdf
  28. 28. http://myfloridacfo.com/aadir/localgov/ 07-08 Accounts will also be available here very soon 2009 version will also be available here very soon
  29. 29. http://myfloridacfo.com/aadir/localgov/Docs2008/FY08-9ExpenditureUpdatesLOGER.pdf
  30. 30. http://myfloridacfo.com/aadir/localgov/ 07-08 Accounts will also be available here very soon 2009 version will also be available here very soon
  31. 31. http://myfloridacfo.com/aadir/localgov/Docs2008/CrosswalkofChanges9-8-08.pdf
  32. 32. http://myfloridacfo.com/aadir/localgov/ 07-08 Accounts will also be available here very soon 2009 version will also be available here very soon
  33. 33. http://myfloridacfo.com/aadir/localgov/DocsManuals/2008UASManual-County7-1-08.pdf Counties 3 Separate Manuals
  34. 34. http://myfloridacfo.com/aadir/localgov/
  35. 35. https://apps.fldfs.com/LocalGov/
  36. 36. http://myfloridacfo.com/aadir/localgov/
  37. 37. https://apps.fldfs.com/LocalGov/Reports/
  38. 38. http://myfloridacfo.com/aadir/localgov/
  39. 39. https://apps.fldfs.com/LocalGov/Reports/AdHoc.aspx Basic View
  40. 40. https://apps.fldfs.com/LocalGov/Reports/AdHoc.aspx Advanced View
  41. 41. http://myfloridacfo.com/aadir/localgov/ Open File
  42. 42. http://myfloridacfo.com/aadir/localgov/DocsLoger/LOGER%20Clarifying%20Points.pdf
  43. 43. http://myfloridacfo.com/aadir/localgov/
  44. 44. Uniform Accounting System (UAS) Manual Update Department of Financial Services Division of Accounting & Auditing Bureau of Local Government
  45. 45. UAS Manual Update <ul><li>Update Effective in 2008 Version </li></ul><ul><li>New Layout </li></ul><ul><li>Appendix D – Section 29.0085 Report to Account Code Crosswalk </li></ul><ul><li>Index </li></ul><ul><li>Detailed Descriptions </li></ul><ul><ul><li>LCIR Handbook for Rev. </li></ul></ul><ul><li>Divided into 3 Versions </li></ul><ul><ul><li>Counties </li></ul></ul><ul><ul><li>Municipalities </li></ul></ul><ul><ul><li>Special Districts (& Similar) </li></ul></ul>
  46. 46. 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.
  47. 47. 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/>
  48. 48. 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 Constitution Chapters 192 – 197 and 200, Florida Statutes
  49. 49. 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
  50. 50. LOGER Update Department of Financial Services Division of Accounting & Auditing Bureau of Local Government
  51. 51. New LOGER Annual Financial Reporting System <ul><li>New Web-based reporting environment </li></ul><ul><ul><li>https:// apps.fldfs.com/LocalGov / </li></ul></ul><ul><li>Excel upload capability for Revenues & Expenditures </li></ul><ul><li>Current Year Revenue & Expenditure Account Code Lists can be printed from within the system </li></ul><ul><li>Past submissions always available for viewing </li></ul><ul><li>Reports Module available to the public </li></ul><ul><ul><li>Only data certified by the Bureau of Local Government </li></ul></ul><ul><ul><li>Standard and Customized Reports </li></ul></ul><ul><ul><li>Live (up to the minute) Data </li></ul></ul><ul><li>Integrates Dependent Special District/Component Unit reporting </li></ul>
  52. 53. New LOGER Annual Financial Reporting System <ul><li>Over 75% of the State’s Local Governments submitted their 2007 Annual Financial Reports (AFR) via LOGER </li></ul><ul><li>For Log On information please email your request to [email_address] </li></ul><ul><li>All submitted AFRs must still be reconciled to an independently audited financial statement ¹ and certified by the Bureau of Local Government </li></ul><ul><ul><li>¹ See Section 218.39, Florida Statutes for audit thresholds </li></ul></ul><ul><ul><li>Data Elements Worksheet information is required when an audit is not </li></ul></ul><ul><ul><li>LOGER enforces audit thresholds </li></ul></ul><ul><li>Financial Statement Submissions Accepted via </li></ul><ul><ul><li>Mail – Bureau of Local Government, 200 East Gaines St., </li></ul></ul><ul><ul><li> Tallahassee, FL 32399-0354 </li></ul></ul><ul><ul><li>Email – [email_address] </li></ul></ul>
  53. 54. LOGER
  54. 55. Coming Soon! Department of Financial Services Division of Accounting & Auditing Bureau of Local Government
  55. 56. Performance Recognition – Partners in Improving Accountibility Department of Financial Services Division of Accounting & Auditing Bureau of Local Government
  56. 57. Performance Recognition – Partners in Improving Accountability <ul><li>Recognizing those who go above and beyond </li></ul><ul><li>Benchmarks not set but will be based on: </li></ul><ul><ul><li>Electronic (LOGER) AFR submission </li></ul></ul><ul><ul><li>Electronic (PDF) audit submission </li></ul></ul><ul><ul><li>Timeliness </li></ul></ul><ul><ul><li>Complete reconciliation of AFR and audit </li></ul></ul>
  57. 58. Department of Financial Services Division of Accounting & Auditing Bureau of Local Government Burton Marshall, Chief Bureau of Local Government Department of Financial Services Telephone: (850) 413-5588 Email: [email_address] Justin Young, Financial Administrator Bureau of Local Government Department of Financial Services Telephone: (850) 413-5712 Email: [email_address] Brandy Tunnell, Senior Management Analyst II Bureau of Local Government Department of Financial Services Telephone: (850) 413-5946 Email: bran d y . tunn [email_address]

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