Reporting Year: 2019

BARS Alerts

BARS Manual PDF PDF of the Cash BARS 2019
01/13/2020 Annual update, see changes below
04/07/2020 Note X - Deposits and Investments Update
04/21/2020 Note X - Other Disclosures (Subsequent Event COVID-19)
04/24/2020 COVID-19 BARS Coding
10/01/2020 CARES Act Grant Monies Expenditure Codes

Overview of Significant Changes – Applicable to the Reporting Year 2019




Description of Changes




BARS Account Export 3952000, Compensation for Loss/Impairment of Capital Assets 3952000, Compensation for Loss/Impairment of Capital Assets
Added the following information: Insurance recoveries that are related to storm cleanup and are realized, or are measurable and available, in the same year as the related cleanup expenditures should be netted against those expenditures. Insurance recoveries that are related to cleanup and are recognized in subsequent periods should be reported as other financing sources or extraordinary items, as appropriate.

BARS Account Export

3132700, Affordable and Supportive Housing Sales and Use Tax 3132700, Affordable and Supportive Housing Sales and Use Tax
A new BARS code 3132700 was assigned to code the sales and use tax authroized by the SHB 1406, Laws of 2019.

BARS Account Export

Department of Health supplement For BARS codes 5620000
Added the link to the new Department of Health supplement for BARS codes 5620000 which includes the detailed codes.
BARS Account Export 5100000 Guidance For BARS codes 5100000, General government function, these codes should only be used by cities, towns, and counties. Risk Pools may use 5190000.
BARS Account Export 5990000 Guidance For BARS codes 5990000, Payments for Refunded Debt, these codes should be used for payments to an escrow agent for refunding debt payments and direct payments of refunded debt (e.g., BANs, refinancing or loans, etc.). Note this correlates to current refundings, advanced refundings utilize 5930000 codes.
Revenue/Expenditure Accounts Overview 1.14.10 Other Increases and Other Decreases in Fund Resources
Added BARS Codes 3821000, Refundable Deposits, 3822000, Retainage Deposits, and 5821000, Refund of Deposits, 5822000, Refund of Retainage Deposits to be used for deposits that are not custodial activities. These codes are replacing 3891000, 5891000, 3892000, 5892000 which are no longer valid BARS codes.
Object Codes   Removed the reminder that 2018 was the final year for use of object code 50.


General Ledger Accounts
1.2.30 Updated the General Ledger Chart to match the Schedule 09 coding requirement and simplified other sections.


Internal Control 3.1.3 Updated information about the "Green Book." Added information that states the SAO is not part of the internal control functions of a government. Updated the five components of internal controls. Updated information about the different areas that should be reviewed for creating internal controls.
Original Supporting Documentation 3.1.4 Updated the link to the Local Government Records Retention Schedule.
Fund Types and Accounting Principles 3.1.7 Added clarifying information about Debt service funds, Capital project funds, and Fiduciary funds.
Bank Reconciliations 3.1.9 New section on bank reconciliations.
Transportation Benefit Districts (TBD) 3.11.1 Removed reference to object code 50 in reference to contract expenditure and updated to object code 40.
Capital Assets Management

3.3.8 Added information that is required to be recorded for each capital asset, and clarified some of the tracking system requirements.

Other Postemployment Benefits (OPEB)

3.4.16 Included information about OPEB reporting requirements, the types of OPEB plans, links to the State Actuary tools used for liability calculations. OPEB liability reporting on the Schedule 09 required in 2019.
Environmental and Certain Assets Retirement Liabilities 3.4.18 Included information about common indicators of obligations arising from operations.
County Auditor’s Operation and Maintenance Fund (Recording Fees) 3.6.2 Counties - Added reference to RCW 36.22.240 and requirements.
Electronic Funds Transfer - Receipts 3.6.6 Removed "signed" in 3.6.620 b. which now says "A file must be maintained of those payers who have authorized to add moneys to your account electronically including the proceeds form third party vendors for credit card remittances."
Electronic Funds Transfer - Disbursement 3.8.11 Removed "signed" in b. which now says "A file must be maintained of authorizations by payees who have therby agreed to have moneys added to their accounts electronically."
Electronic Funds Transfer - Disbursement 3.8.11 Added the fourth bullet in which now says "Policies and procedures should be in place to validate these authorization to protect resources being transferred electronically."


Fund Resources and Uses Arising from Cash Transactions (C-4) 4.3.12 Changed "other increases in fund resources" and "other decreases in fund resources" to "other increases" and "other decreases."
Fiduciary Fund Resources and Uses Arising from Cash Transactions (C-5) 4.3.13 Changed "Prior Period Adjustments, Net" to "Net Adjustments."
Expenditures of Federal Awards (Schedule 16) 4.8.5 Removed reference to the fact that the SEFA must be prepared on the same basis of accounting since Uniform Guidance does not require the SEFA. Removed references to CFDA 10.665: Title I - Schools and Roads, Title II - Special Projects on Federal Land, Title III - County Projects in the Direct costs of expenditure transactions associated with grants, cost-reimbursement contracts, cooperative agreements, and direct appropriations. Revised the requirements for Disbursements to Subrecipients to "expended" rather than "paid." Updated the exceptions for EPA Drinking Water State Revolving Fund (CFDA 66.468) and Clean Water State Revolving Fund (CFDA 66.458). Removed Note 8 American Recovery and Reinvestment Act (ARRA) of 2009 from the SEFA Notes Template.
Summary of Bank Reconciliations (Schedule 06) 4.8.17 Rewrote the complete section to match the new Schedule 06.
Note 1 - Summary of Significant Accounting Policies   Added a link to the new Component Unit(s), Joint Ventures, and Related Parties note.
Note X - Component Unit(s), Joint Ventures, and Related Parties   Created a new note to move the guidance for component units, joint ventures, and related parties. Note - this information was previously located in the "Other Disclosures" note template.
Note X - Debt Service Requirements   Instructions to Preparer -
Added "When reporting loans, only amount actually drawn should be included here.
Note X - Deposits and Investments   Rewrote the note template and added to the note to include investment pool requirements.
Note X - External Investment Pool   New Note
Counties - Provided guidance for disclosing external investment pools.
Note X - OPEB Plans   Added the reporting of the OPEB liability and examples in the instructions to preparers.
Note X - Other Disclosures   Removed information for related parties, component units or joint ventures. Added information about Pollution Remediation/Retirement of Certain Assets.
Note X - Pension Plans   Added guidance for defined contribution pension plans when a government contributes.


Schedule 01 Red Flags Governments will receive a red flag if they report functional codes in custodial funds. Note only applicable 36X and 389/589 codes may be used.
Schedule 06 Requirements Schedule 06 is required for CASH basis cities and towns for FY2019. Optional for CASH basis counties for FY2019, required for FY2020 reporting. Schedule 06 template is available on the BARS Reporting templates page.
Schedule 09 264.40, OPEB Liabilities Added 264.40 to the Schedule 09 codes for reporting OPEB liabilities.
Schedule 09 263.93, Environmental liabilities Added 263.93 to the Schedule 09 codes for reporting Environmental liabilities (e.g. pollution remediation, certain asset retirement, etc.).