Reporting Year: 2025
BARS Alerts & Overview of Changes
BARS Alerts
| Change Date | Changes |
|---|---|
| Annual update completed, see changes in table below |
Overview of Changes – Applicable to the Reporting Year 2025
Section Chart of Account
| Section | Topic | Reference | Changes |
|---|---|---|---|
| Chart of Account | BARS Account Exports | BARS code 341.92 | BARS code 341.92.00 (Property Management) - updated description to clarify the intended use and purpose of the code. |
| Chart of Account | BARS Account Exports | BARS code 342.70 | BARS code 342.70.00 (Juvenile Services) - updated the code description to clarify when to use this code versus 395.20 for cash basis and the 395/37P codes for GAAP. |
| Chart of Account | BARS Account Exports | BARS code 512.5X | BARS codes 512.51 and 512.52 (Municipal Court) - merged the two separate codes into one code, 512.5 for contracted and non-contracted municipal court expenses. The fifth digit is no longer prescribed. |
| Chart of Account | Account Structure | 1.1.2 | Changed in 2025 - Combined Revenue & Expenditure Accounts Overview and Applicability sections with Account Structure. Clarified guidance on the basic structure of a BARS code. Clarified guidance on the different categories of revenue and expenditure codes. |
| Chart of Account | Applicability | 1.1.6 | Retired Page in 2025 - This page was removed due to duplicate information that is included in BARS 1.1.2, Account Structure. |
| Chart of Account | Revenue and Expenditure Accounts Overview | 1.14 | Retired Page in 2025 - This page was removed due to duplicate information that is included in BARS 1.1.2, Account Structure. |
Section Accounting
| Section | Topic | Reference | Changes |
|---|---|---|---|
| Accounting | Fund Accounting and Fund Types | 3.1.7 | Changed in 2025 - Updated section to clarify managerial fund use and reporting. Clarified that debt service, special revenue, and capital projects funds may be used as opposed to should be used, and updated clinks to other BARS pages. |
| Accounting | Beginning and Ending Cash and Investments Classifications | 3.1.8 | Changed in 2025 - Include link to new BARS page “Managerial Funds” |
| Accounting | Accounting Principles | 3.1.10 | Changed in 2025 - Moved Reimbursement from external parties from the interfund activities section to this page. |
| Accounting | Determining Fiduciary Activities to be Reported in Custodial Funds | 3.1.11 | Changed in 2025 - Determining Fiduciary Activities to be Reported in Custodial Funds moved from BARS Chapter 4 Reporting, to BARS Chapter 3 Accounting. |
| Accounting | Managerial Funds | 3.1.12 | Changed in 2025 - Consolidated managerial fund guidance into a single page, provided clarified guidance regarding managerial funds. |
| Accounting | Money Held For and By Others | 3.2.4 | Changed in 2025 - Updated section name and clarified deposits held for customers, deposits held for the government, and accounting for court trusts. |
| Accounting | Capital Assets Management | 3.3.8 | Changed in 2025 - Cleaned up and clarified the section. Added guidance on leasehold improvements and jointly acquired assets. |
| Accounting | Intergovernmental and Forgivable Loans | 3.4.7 | Changed in 2025 - Clarified that registered warrants can only be considered investments if all criteria in RCW 39.59.040 are met. Also clarified that a negative cash balance, rather than a negative fund balance, indicates that an intergovernmental loan should be reported.
|
| Accounting | Solid Waste Utilities: Closure and Postclosure Cost | 3.4.10 | Changed in 2025 - Clarified that landfill closure and postclosure liabilities must be reported on the Schedule of Liabilities, and the liability should be updated annually. |
| Accounting | Pension Liabilities | 3.4.13 | Changed in 2025 - Updated guidance for managerial funds, including a link to the new page for managerial accounting. |
| Accounting | Other Postemployment Benefits (OPEB) | 3.4.16 | Changed in 2025 - Added reference to managerial fund page. |
| Accounting | Impact Fees | 3.6.14 | Changed in 2025 - Clarified this section is applicable to cities, towns, and counties. |
| Accounting | Federal Awards - Accounting | 3.7.1 | Changed in 2025 - Updated guidance on the increased single audit threshold. Added information and clarifications based on the Uniform Guidance. |
| Accounting | Certain Grants and Other Financial Assistance | 3.7.2 | Changed in 2025 - Minor clarifications to current guidance |
| Accounting | Imprest, Petty Cash and Other Revolving Funds | 3.8.8 | Changed in 2025 - Provided additional guidance and clarification of existing guidance related to the internal controls, accounting, and reporting of imprest, petty cash, and other revolving funds. |
| Accounting | Interfund Loans | 3.9.1 | Changed in 2025 - Added example journal entries and clarified that a negative cash balance, rather than a negative fund balance, indicates an intergovernmental loan should be reported. |
| Accounting | Property Transfers | 3.9.2 | Changed in 2025 - Clarified information for property transfers and removed GAAP accounting information |
| Accounting | Interfund Reimbursements | 3.9.4 | Changed in 2025 - Added example journal entries and moved Reimbursements with External Parties to 3.1.10.35 on the Accounting Principles page. |
| Accounting | Internal Service Funds | 3.9.6 | Changed in 2025 - New page that discusses general information for internal service fund operations and accounting. |
| Accounting | Equipment Rental and Revolving (ER&R) Fund | 3.9.7 | Changed in 2025 - Clarified that ER&R funds can be managerial funds. Also removed duplicated rate setting information which is already found in BARS Manual Section 3.9.6 Internal Service Funds |
| Accounting | Interfund Activities Overview | 3.9.8 | Changed in 2025 - Clarified difference between interfund services provided and used compared to interfund reimbursements. |
| Accounting | Limitation of Indebtedness | 3.10.5 | Changed in 2025 - Updated section to link to the Department of Commerce’s Bond Clearinghouse due to their statutory authority over the calculations of debt limits. |
| Accounting | Transportation Benefit Districts (TBD) | 3.11.1 | Changed in 2025 - Clarified requirements of unassumed Transportation Benefit Districts (TBD). |
| Accounting | Working Advances from the Department of Social and Health Services (DSHS) | 3.6.10 | Retired Page in 2025 - Guidance moved to Intergovernmental and Forgivable Loans section. |
Section Reporting
| Section | Topic | Reference | Changes |
|---|---|---|---|
| Reporting | Reporting Requirements and Filing Instructions for Cities and Counties | 4.1.5 | Changed in 2025 - Updated the threshold amounts for financial statement and single audits. |
| Reporting | Reporting Requirements and Filing Instructions for Special Purpose Districts | 4.1.6 | Changed in 2025 - Updated the threshold amounts for financial statement and single audits. |
| Reporting | Fund Resources and Uses Arising from Cash Transactions (C-4) | 4.3.12 | Changed in 2025 - Updated section to reflect threshold changes for financial statement audit. |
| Reporting | Fiduciary Fund Resources and Uses Arising from Cash Transactions (C-5) | 4.3.13 | Changed in 2025 - Updated guidance for financial statement audit threshold. |
| Reporting | Revenues/Expenditures/Expenses (Schedule 01) | 4.8.1 | Changed in 2025 - Provided clarifying instructions for the Schedule 01 template usage, including the use of fund titles and updated links to other BARS sections. |
| Reporting | Expenditures of Federal Awards (SEFA/Schedule 16) | 4.14.5 | Changed in 2025 - Annual update to the SEFA including information about Uniform Guidance updates. Updated guidance on the single audit threshold. |
| Reporting | Liabilities (Schedule 09) | 4.14.13 | Changed in 2025 - Clarification and usage descriptions for liability codes. Removed language regarding the due date/maturity date from instructions as this column has been removed from the annual filing system Schedule 09. |
| Reporting | Note 1 – Summary of Significant Accounting Policies | Note 1 – Summary of Significant Accounting Policies | Changed in 2025 - Added disclosure guidance regarding Leases/SBITA thresholds and policies. |
| Reporting | Note X - Deposits and Investments | Note X - Deposits and Investments | Changed in 2025 - Removed duplicate disclosure language, clarified disclosure requirements for participants in an external investment pool. |
| Reporting | Note X – Going Concern | Note X – Going Concern | Changed in 2025 - Provided clarification and expanded instructions to preparer on when this note is required. |
| Reporting | Note X – Risk Management | Note X – Risk Management | Changed in 2025 - Clarifying that governments participating in risk pools are not required to provide detailed coverage information. The government should provide a general description of their arrangement with the risk pool. |
| Reporting | Note X - Short-Term Debt | Note X - Short-Term Debt | Changed in 2025 - Added new note disclosure for short-term debt activities. |
| Reporting | Note X – External Investment Pool | Note X - External Investment Pool | Changed in 2025 - Consolidated note disclosure and instructions, clarified what needs to be disclosed, updated the instructions. |
Section Online Filing
| Section | Topic | Reference | Changes |
|---|---|---|---|
| Online Filing | Pension and OPEB Templates | BARS Reporting Templates | The fiscal year 2025 Pension Calculation Worksheet template for cash basis governments is available for download. To access the template, see the BARS Reporting Templates page. |
| Online Filing | Schedule 09 Template | BARS Reporting Templates | The Schedule 09 template has been updated to remove the "maturity/due date" and is available to download. To access the template, see the BARS Reporting Templates page. |
| Online Filing | Schedule 01 Templates | BARS Reporting Templates | The Schedule 01 templates for online filing schedules have been updated. To access the templates, see the BARS Reporting Templates page. |
| Online Filing | Schedule 21 Template | BARS Reporting Templates | The Schedule 21 template has been updated and is available for download. To access the template, see the BARS Reporting Templates page. |