Reporting Year: 2023
BARS Alerts & Overview of Changes
BARS Alerts
| Change Date | |
|---|---|
| Annual update, see changes in table below | |
| Opioid Settlements - April 2024 Update for FY2023 reporting | |
| PDF of the Cash BARS 2023 | |
| Update to Schedule of Expenditures of Federal Awards - ALN 10.760 |
Overview of Changes – Applicable to the Reporting Year 2023
Chart of Account
| Topic | Reference | ||
|---|---|---|---|
| Chart of Account | BARS Account Export | 311.30 - Sale of Tax Property | Retired code |
| Chart of Account | BARS Account Export | 335.02.34 - DNR Timber Trust 1 and Timber Trust 77 | 335.02.34 New Code - This code is for distributions from the DNR Timber Trust 1 or Timber Trust 77 |
| Chart of Account | BARS Account Export | 335.02.35 - DNR Other Trust 1 and Other Trust 77 | 335.02.35 New Code - This code is for distributions from the DNR Other Trust 1 or Other Trust 77 |
| Chart of Account | BARS Account Export | 337.00 - Local Grants, Entitlements, Tribal Government Distributions, and Other Payments | 337.00 - Local Grants Entitlements, Tribal Government Distributions, and Other Payments - Added tribal governments |
| Chart of Account | BARS Account Export | 367.00 - Contributions and Donations from Nongovernmental Sources | 367- Contributions and Donations from Nongovernmental Sources - Added information about Tax Increment Areas |
| Chart of Account | BARS Account Export | 341.48 - Motor Vehicle License Fees | 341.48 - Motor Vehicle License Fees - Changed to County only |
| Chart of Account | BARS Account Export | 524.60 - Enforcement of Codes and Regulation | 524.60 - Enforcement of Codes and Regulation updated description with examples |
| Chart of Account | Optional - General Ledger Accounts | 1.2 | Added Subscription Based IT Arrangements, Public-Private and Public-Public Partnerships, general clean up, and add Optional to the title |
| Chart of Account | Object Codes | 1.4 | Added clarification on when to use each object codes. |
Accounting
| Topic | Reference | ||
|---|---|---|---|
| Accounting | Fund Types and Accounting Principles | 3.1.7 | Clarification on permanent fund usage and special revenue usage. |
| Accounting | Bank Reconciliations | 3.1.9 | Clarified that all of a government's accounts should be included. |
| Accounting | Deposits and Investments | 3.2.1 | Added how to account for investments at amortized and fair value. |
| Accounting | Leases and Installment purchases | 3.4.1 | Added clarification for variable and other non-lease payments and remeasuring the lease liability. Added new guidance lease rate increases |
| Accounting | Arbitrage Rebates | 3.4.6 | Added a section for the accounting of arbitrage rebates |
| Accounting | Intergovernmental and Forgivable Loans | 3.4.7 | Moved the accounting for revolving loans from the Schedule 16 instructions. |
| Accounting | LOCAL Program Financing | 3.4.11 | Clarified the accounting for the LOCAL program and included an example journal entry |
| Accounting | Pension Liabilities | 3.4.13 | Annual updates and added guidance for defined benefit plans vs. defined contribution plans, qualifying vs. non-qualifying trusts, and accounting for tax revenue for pensions |
| Accounting | Other Postemployment Benefits (OPEB) | 3.4.16 | Annual updates and added guidance for defined benefit plans vs. defined contribution plans, qualifying vs. non-qualifying trusts, accounting for tax revenue related to OPEB. |
| Accounting | Subscription Based Information Technology Arrangement (SBITA) | 3.4.21 | Added for SBITA implementation |
| Accounting | Public-Private and Public-Public Partnerships (PPP) | 3.4.22 | Added for PPP implementation |
| Accounting | Working Advance from the Department of Social and Health Services (DSHS) | 3.6.10 | Added Area Agencies on Aging as an applicable government type |
| Accounting | Reporting Losses of Public Funds or Assets or Other Illegal Activity | 3.10.2 | Updated with new loss reporting requirements. |
Reporting
| Topic | Reference | ||
|---|---|---|---|
| Reporting | Reporting Requirements and Filing Instructions for Cities and Counties | 4.1.5 | Updated requirements to match the refreshed annual filing system |
| Reporting | Reporting Requirements and Filing Instructions for Special Purpose Districts | 4.1.6 | Updated requirements to match the refreshed annual filing system |
| Reporting | Fund Resources and Uses Arising from Cash Transactions (C-4) | 4.3.12 | Updated requirements to match the refreshed annual filing system |
| Reporting | Fiduciary Fund Resources and Uses Arising from Cash Transactions (C-5) | 4.3.13 | Updated requirements to match the refreshed annual filing system |
| Reporting | Revenues/Expenditures/Expenses (Schedule 01) | 4.8.1 | Updated requirements to match the refreshed annual filing system. |
| Reporting | Public Works − Cities and Counties (Schedule 17) | 4.8.6 | Updated requirements to match the filing requirements in the refreshed annual filing system. |
| Reporting | Sales and Use Tax for Public Facilities - Rural Counties (Schedule 20) | 4.8.8 | Updated requirements to match the filing requirements of refreshed annual filing system. Additional detailed information requested is required by Washington State Legislature. |
| Reporting | Risk Management (Schedule 21) | 4.8.9 | Minor clarification of terms and updated requirements to match the refreshed annual filing system. |
| Reporting | Liabilities (Schedule 09) | 4.8.13 | Updated requirements to match the refreshed annual filing system and updated for SBITA and PPP. |
| Reporting | Assessment Questionnaire (Schedule 22) | 4.8.14 | Updated requirements to match the refreshed annual filing system. |
| Reporting | Expenditures of State Financial Assistance (Schedule 15) | 4.8.16 | Updated requirements to match the refreshed annual filing system. |
| Reporting | Expenditures of Federal Awards (SEFA/Schedule 16) | 4.14.5 | Updates, changes, and clarifications for reporting federal awards made throughout (annual updates). |
| Reporting | Instructions to the Notes | Instructions to the Notes | Clarified note requirements for multiple year audits versus comparative year statements, clarified instructions |
| Reporting | Note X - COVID | Note X - COVID | Added reporting of federal funding related to the pandemic. |
| Reporting | Note X – Long-Term Debt | Note X – Long-Term Debt | Clarification in the Instructions to preparer that all loans and installment purchases should be included. |
| Reporting | Note X - Other Post Employment Benefits | Note X - Other Post Employment Benefits | Updates, changes, and clarifications for disclosing other post-employment benefits made throughout. |
| Reporting | Note X - Property Tax | Note X - Property Tax | Clarification that the levy information in the note should be for the fiscal year being reported, added the property tax calendar and that the Washington State Constitution and RCW 84.55.010 limit the levy rate. |
| Reporting | Note X -Public-Private and Public-Public Partnerships (Operator) | Note X -Public-Private and Public-Public Partnerships (Operator) | Added for PPP implementation. |
| Reporting | Note X - SBITA (Lessees) | Note X - SBITA (Lessees) | Added for SBITA implementation. |
| Reporting | Note X – Pension Plans | Note X - Pension Plans | Updates, changes, and clarifications for disclosing pensions made throughout. |
| Reporting | Note X - Deposit & Investment | Note X - Deposit & Investment | Replaced outdated language, original cost should no longer be used and has been replaced by face value. |
Online Filing
| Topic | Reference | ||
|---|---|---|---|
| Online Filing | Schedule 01 Templates | BARS Reporting Templates | Schedule 01 templates for online filing schedules have been updated. To access the reporting templates please see BARS Reporting Templates pages. |
| Online Filing | Pension and OPEB Templates | BARS Reporting Templates | Fiscal year 2023 Pension Calculation Worksheet template is available for download. To access the pension template please see the BARS Reporting Templates page. |