|02/07/2023||Opioid Settlement Update|
|12/17/2022||Annual update, see changes in table below|
Overview of Changes – Applicable to the Reporting Year 2022
|Topic||Reference||Description of Changes|
|Chart of Account|
|BARS Account Export||512.50 (Municipal Court Expenses)||512.50 (Municipal Court Expense) – Retired see 512.51 and 512.52|
|512.51 (Non-Contracted Court)||512.51 New Code – This code is to be used for municipal governments that provide their own court services.|
|BARS Account Export||512.52 (Contracted Courts)||512.52 New Code – This code is to be used when a municipal government contracts out their court services and should also be used by governments providing the court services to another municipality.|
|BARS Account Export||54P (Transportation)||Transportation codes are restricted to governmental funds (Exceptions are codes 542.65, 547.10, 546.00, 547.20)|
|BARS Account Export||341.81 (Data/Word Processing, Printing, Duplication & IT services)||341.81 (Data/Word Processing, Printing, Duplication & IT services) Allowed for Fire Districts that provide IT services to other Fire Districts.|
|BARS Account Export||518.61 (Judgments & Settlements)||518.61 (Judgments & Settlements) Restricted to fund types 100, 200, 300, 500, 700. Only to be used by general purpose governments.|
|BARS Account Export||333.45.30 (Federal Indirect Award from Institute of Museum and Library Services (IMLS))||333.45.30 New Code – This code is to be used for federal indirect awards from the Institute of Museum and Library Services (IMLS).|
|BARS Account Export||331.45.30 (Federal Direct Award from Institute of Museum and Library Services (IMLS))||331.45.30 New Code – This code is to be used for federal direct awards from the Institute of Museum and Library Services (IMLS).|
|BARS Account Export||Added instructions and a new resource "Codes to Funds"||Added instructions for chart of accounts export. All codes from the Chart of Accounts as of November 30th are included in the resource with the allowable fund types indicated.|
|Budget Adoption and Amendments||2.4.3||2.4.3 Removed statement that this guidance applies only to cities and counties since it applies to all government types.|
|Original Supporting Documentation||3.1.4||3.1.4 Clarified guidance on electronic documentation and digital signatures.|
|Fund Types & Accounting Principles||3.1.7||220.127.116.11 – Clarified how to account for non-cash transactions and receipting by a third party for the benefit of the government.
18.104.22.168 – Clarified which transactions can be reported in Permanent Funds.
|Leases and Installment Purchases||3.4.1||3.4.1 Leases – New section for the leases standard|
|Intergovernmental and Forgivable Loans||3.4.7||3.4.7 Intergovernmental and Forgivable Loans – Moved accounting for forgivable loans out of the Schedule 09 instructions and added information on intergovernmental loans.|
|Accounting for LOCAL Program Financing Activities||3.4.11||22.214.171.124 – Added that deposits of LOCAL program resources into bank accounts besides LGIP still must be reported.|
|Pension Liabilities||3.4.13||3.4.13 Updates, changes, and clarifications for reporting pensions made throughout.|
|Other Postemployment Benefits (OPEB)||3.4.16||3.4.16 Updates, changes, and clarifications for reporting other postemployment benefits made throughout.|
|Federal Awards - Accounting||3.7.1||3.7.1 Updates, changes, and clarifications for reporting federal awards made throughout (annual updates).|
|Use of Payroll and Claims Funds||3.8.6||126.96.36.199 – Added information on registered warrants issued by counties.|
|Imprest, Petty Cash and Other Revolving Funds||3.8.8||188.8.131.52 – Added a new section, bullet 6, for debit and ATM card use.|
|Interfund Loans||3.9.1||184.108.40.206 – Added when interfund loans could be used and requirements for interfund loans from the General Fund.
220.127.116.11 – Added information on negative fund balances and the accounting for those balances.
18.104.22.168 – Added information on when interfund payments become interfund loans.
|Limitation of Indebtedness||3.10.5||22.214.171.124 – Changed capital leases to installment purchases
126.96.36.199 – Added leases to the obligations that do not constitute debt for debt limitation.
|Promotional Hosting||3.10.7||Added public facility districts to governments that can participate in promotional hosting.|
|Reporting Requirements and Filing Instructions for Cities and Counties||4.1.5||Removed Schedule 19 from the list of required schedules.|
|Reporting Requirements and Filing Instructions for Special Purpose Districts||4.1.6||Removed Schedule 19 from the list of required schedules.|
|Determining Fiduciary Activities to be Reported in Custodial Funds||4.3.14||4.3.14 Added determinations for Flexible Savings (FSAs) and Health Savings Accounts (HSAs), both when a government controls the asset and when the government does not.|
|Sales and Use Tax for Public Facilities – Rural Counties (Schedule 20)||4.8.8||4.8.8 Added an example of the new online filing template for Schedule 20.|
|Expenditures of Federal Awards (Schedule 16)||4.14.5||4.14.5 Updates, changes, and clarifications for reporting federal awards made throughout (annual updates).|
|Schedule of Long-term Liabilities (Schedule 09)||4.14.13||4.14.13 Removed information on forgivable loans. It was moved to the new Intergovernmental and Forgivable Loans section. Added Schedule 09 lease reporting ID#s.|
|Note X – Budget Compliance||Note X – Budget Compliance||Added information for reporting biennial budgets.|
|Note X – COVID-19||Note X – COVID-19||Removed the requirements for all governments to report this note.|
|Note X – Fiduciary Activitites||Note X – Fiduciary Activitites||Removed.|
|Note X – Going Concern||Note X – Going Concern||Added instructions for when to use each part of the note.|
|Note X – Leases (Lessees)||Note X – Leases (Lessees)||New note for disclosing lease liabilities.|
|Note X – Long-term Debt||Note X – Long-term Debt||Added information for conduit debt.|
|Note X – Pension Plans||Note X – Pension Plans||Updates, changes, and clarifications for reporting pensions made throughout.|
|Note X – Telecommunications||Note X – Telecommunications||New note for governments that are providing telecommunications services (wholesale and retail broadband).|
|Schedule 01 Templates||BARS Reporting Templates||Schedule 01 templates for online filing schedules have been updated.|
|Pension and OPEB Templates||BARS Reporting Templates||Fiscal year 2022 Pension Calculation Worksheet template is available for download.|
|Schedule 19 – Labor Relations||BARS Reporting Templates||Removed due to change in state law.|