Are we required to file a re-exemption form on government entities?

NO

Do you have them organized on your exemption list as a Phase I or Phase II exemption? I believe Phase II exemptions require a bi-ennial renewal on their exemption status. You may want to check the instructions for completion of TD F 90-22.53. I do not believe Phase I exempt persons require this.

Government entities are considered under Phase I exemptions. As thus, there is no obligation to re-file. {Sec. 103.22(d)(5)(i)}

(This is assuming that the original filing was completed correctly.)

Yes, they are filed as a Phase I exemption. The previous audit I was referring to listed the re-filing as an exception and I couldn't find anything requiring re-filing of the exemption form for gov't entities. Thanks to everyone for their input.