4.8 SAO Annual Report Schedules
4.8.1 Revenues/Expenditures/Expenses (Schedule 01)
18.104.22.168 The purpose of this schedule is to report the local government’s financial activity for the reporting year including beginning balances, revenues, expenditures and ending balances for all reportable funds and activities. These are reported using BARS accounts to identify the specific type of activity.
22.214.171.124 Local governments are required to update the incorrect financial data submitted on this schedule. The requirement applies to all errors found prior to or during an audit.
126.96.36.199 Local governments completing the Schedule 01 must ensure the data submitted is accurate. For each reported fund, the online filing system will calculate an ending cash and investment balance using government-submitted information (beginning balance, plus revenues, less expenditures). If the calculated ending balance differs from the sum of reported ending balances in the fund by more than $1,000, a red flag will occur, and the annual report cannot be submitted until the variance is resolved within $1,000. This applies to each reported fund on the schedule.
Electronic reporting is encouraged when filing annual reports. This schedule is submitted as part of the annual report via the Online Filing system on the State Auditor’s website at: https://portal.sao.wa.gov/LGCS/. The system will only accept an Excel file formatted in the prescribed record layout (see paragraph 188.8.131.52, below). The Amount column must be formatted as a number (the system will round to the nearest whole number); all other columns must be formatted as text.
184.108.40.206 The Schedule 01 templates can be found on the BARS Reporting Templates page. Templates are updated each year with changes to BARS account so it’s important for local governments to use the newest version of the template from the SAO’s website. There is no Schedule 01 template for cities/towns and counties because they have access to the majority of BARS accounts. A complete listing of BARS accounts by government type/accounting basis can be run from the BARS Account Export page.
For additional information on reporting requirements, please see:
- BARS Manual 4.1.5, Reporting Requirements and Filing Instructions for Cities and Counties
- BARS Manual 4.1.6, Reporting Requirements and Filing Instructions for Special Purpose Districts
- Also see, BARS Manual 4.1.7, GAAP Versus Cash Basis Reporting
220.127.116.11 The Schedule 01 should be formatted as follows for upload (also see example below):
Note: Blank rows may cause upload errors (the system interprets this as the end of the reported data). If using a template, unused rows should be deleted entirely; alternately, the Amount field may be entered as zero ($0). Hiding rows and/or clearing cells will result in upload errors.
Row 1: Column headers; this row may be populated but will not be included in the data import (i.e., financial data in the first row of the Excel will be deleted upon import).
Column 1: MCAG number; this column may be left blank, but must be included for data import.
Column 2: Fund number; provide the three-digit fund number as prescribed in the BARS Manual 3.1.7, Fund Types and Accounting Principles. Make sure that the fund number correlates with the correct fund type. If using a template, the fund number is pre-filled out.
Column 3: Fund name; the fund name may be no less than 4 characters and is limited to a maximum of 40 characters. The fund name must be consistent for each reported fund number. Multiple fund names for a given fund number will result in a red flag, and the annual report cannot be submitted until the data error is resolved (e.g., if a line reports the fund number “001” with a fund name “General” and another line reports the fund number “001” with a fund name “Expense”, a red flag will occur. This variance is identified based on the text, so clerical errors like transposed letters will generate a red flag.).
Column 4: BARS account; coding must be valid based on the government type and basis of accounting.
- All BARS accounts must be reported as seven digits.
- For a full list of available accounts, download your chart of accounts from the BARS Account Export
- For special purpose districts, the templates are available that include the most commonly used BARS accounts for your government type on the BARS Reporting Templates
Column 5: BARS account title; the Account Title can be found in the chart of accounts export, see the BARS Account Export page. If using a template, this is pre-filled out.
Column 6: Amounts; please note:
- Activity in BARS accounts should be reported as positive value (for both revenues and expenditures). All negative values will result in a yellow flag; this may be acceptable but should be double-checked to ensure accuracy of the negative amounts.
- Schedule 01 data is reported in whole dollars; the system will automatically round amounts including decimals to the nearest dollar upon upload.
- Do not include rows with totals, sub-totals, notes, etc. Rows should be limited to the above-prescribed data.
18.104.22.168 The Schedule should exclude the following:
- Clearing and suspense funds. For more information on this topic, see BARS Manual 3.1.7, Fund Types and Accounting Principles, paragraph 22.214.171.124.
- Managerial funds. Managerial funds should be consolidated for reporting; do not report managerial funds separately on the Schedule 01. For more information, see BARS Manual 3.1.7, Fund Types and Accounting Principles, paragraph 126.96.36.199.
188.8.131.52 Counties should include data for all special purpose districts which would be reported in a custodial fund. The Statement C-5 will present the data by the fund type only and only include the beginning balances, increases, decreases and ending balances. Counties should not use functional BARS accounts for the special purpose districts. For more information on reporting fiduciary activity, see BARS Manual 4.3.14, Determining Fiduciary Activities to be Reported in Custodial Funds. Detailed guidance on fund coding can be found in BARS Manual 3.1.7, Fund Types and Accounting Principles.
For assistance, submit questions to the SAO HelpDesk through our Online Services.
If you need assistance resolving red or yellow flags during the online filing process, please see the Online Filing Flag Descriptions Guide on the BARS Reporting Templates page.
|MCAG||Fund Number||Fund Name||BARS Account||Account Title||Amount|
|1234||001||General||3131000||Local Retail Sales and Use Tax||54,123|
|1234||001||General||3174000||Timber Excise Tax||157|
|1234||001||General||5111010||Legislative - Salary||56,000|
|1234||001||General||5111020||Legislative - Benefits||25,000|
|1234||001||General||5111030||Legislative - Supplies||62,000|
|1234||001||General||5111040||Legislative - Services||55,000|
|1234||101||Special Revenue||3083100||Restricted Beginning||12,501|
|1234||101||Special Revenue||3111000||Property Tax||15,555|
|1234||101||Special Revenue||3611000||Investment Interest||27|
|1234||401||Water||5340010||Water Operations - Salary||250,000|
|1234||401||Water||5340020||Water Operations - Benefits||35,000|
|1234||401||Water||5340030||Water Operations - Supplies||45,000|
|1234||401||Water||5340040||Water Operations - Services||24,000|