Reporting Year: 2023

BARS Alerts & Overview of Changes

BARS Alerts

Change Date
Annual update, see changes in table below

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.