1 Charts of Accounts

1.1 Account Structure

1.1.2 Structure The BARS structure requires a ten-digit capability to accommodate the required coding. Of these ten digits, seven digits are fully reserved for the account code. This means, if the local government decides to use unassigned digits for local purposes, it should be aware that these digits may be prescribed in the future and the new prescription will supersede the local applications. The remaining three digits are designated for the fund number. The BARS code structure has the following components:

Fund codes

The three digit code is used to identify different fund types. Except for fiduciary funds where the second digit is prescribed, only the first digit has to follow the designated numbers. See Fund Types and Accounting Principles for GAAP or cash-basis governments.

General (Current Expense) Fund 000-099
Special Revenue Funds 100-199
Debt Service Funds 200-299
Capital Projects Funds 300-399
Permanent Funds 700-799
Enterprise Funds 400-499
Internal Service Funds 500-599
Investment Trust Funds 600-609
Pension (and Other Employee Benefit) Trust Funds 610-619
Private-Purpose Trust Funds 620-629
Custodial Funds (for External Investment Pool Funds use code 699) 630-699

First digit

3 (three) denotes revenues and other financing source accounts. [1]

5 (five) denotes expenditures/expenses and other financing use accounts. [2]

Second and third digits

Revenues – The numbers assigned to identify the source (origin or originating category) of revenues.

Expenditures – The numbers assigned to identify different functions and activities for which expenditures/expenses are incurred.

Fourth and fifth digits

Revenues – The numbers assigned to further identify specific types of revenues within a particular source.

Expenditures – The numbers assigned to further identify specific elements and sub-elements of activities related to the particular function and activity.

Sixth and seventh digits (Object Codes)

Revenues – The numbers have not been defined, and are available for the additional coding by the local government. However, as the BARS manual is updated, they may be assigned for specific purposes.

Expenditures – The numbers assigned to identify expenditures/expenses according to the character and the type of items purchased or services obtained.

Minimum levels for reporting revenues and expenditures/expenses The following chart summarizes the amount of detail required.

Digit Example Revenues
Fund 001 Required [3]
First 300 Required
Second 340 Required
Third 342 Required
Fourth 34220 Optional [4]
Fifth 34221 Optional [4]
Sixth 342211 Optional
Seventh 3422111 Optional
Digit Example Expenditures
Fund 001 Required [3]
First 500 Required
Second 510 Required
Third 514 Required
Fourth 51420 Optional [4]
Fifth 51420 Optional [4]
Sixth 5142021 Required
Seventh 5142021 Optional


[1] Except 308 - beginning fund balance/net position.

[2] Except 508 - ending fund balance/net position.

[3] Except for fiduciary funds where the second digit is required.

[4] Except when specifically prescribed in the BARS Manual.