Table of Contents

Table of Contents
Charts of Accounts
BARS Account Exports
Optional - General Ledger Accounts 1.2
Object Codes 1.4
Revenue and Expenditure Accounts Overview 1.14
Account Structure
Applicability 1.1.6
Structure 1.1.2
Budgeting Compliance
Introduction 2.4.1
Budget Adoption and Amendments 2.4.3
Budget Process 2.4.2
Accounting Principles and Internal Control
Fund Types and Accounting Principles 3.1.7
Bank Reconciliations 3.1.9
Beginning and Ending Cash and Investments Classifications 3.1.8
Internal Control 3.1.3
Original Supporting Documentation 3.1.4
Compensating Balances 3.2.5
County’s External Investment Pool 3.2.9
Deposits and Investments 3.2.1
Money Held in Trust 3.2.4
Special Assessments 3.2.7
Sweeping Interest and Investment Returns into General Fund 3.2.3
Capital Assets
Capital Assets Management 3.3.8
Arbitrage Rebates
Bonds and Revenue Warrants 3.4.3
Environmental and Certain Assets Retirement Liabilities 3.4.18
Intergovernmental and Forgivable Loans 3.4.7
Issuance of Duplicate Instruments 3.4.5
Leases and Installment Purchases 3.4.1
LOCAL Program Financing 3.4.11
Other Postemployment Benefits (OPEB) 3.4.16
Pension Liabilities 3.4.13
Public-Private and Public-Public Partnerships (PPP) 3.4.22
Refunding Debt 3.4.14
Solid Waste Utilities: Closure and Postclosure Cost Accounting 3.4.10
Subscription Based Information Technology Arrangement (SBITA)
Cash Receipting 3.6.1
County Auditor’s Operation and Maintenance Fund (Recording Fees) 3.6.2
County Treasurer’s Operation and Maintenance Fund 3.6.3
Criminal Justice Funding 3.6.4
Diversion of County Road Property Tax 3.6.5
Electronic Funds Transfer (EFT) - Receipts 3.6.6
Impact Fees 3.6.14
Liquor Tax and Profits Two Percent Substance Abuse Treatment Programs 3.6.8
Prosecuting Attorneys' Salaries 3.6.12
Suspense Funds 3.6.11
Utility Tax 3.6.13
Working Advances from the Department of Social and Health Services (DSHS) 3.6.10
Awards (Formerly Grants)
Certain Grants and Other Financial Assistance (Formerly Pass-Through Grants) 3.7.2
Federal Awards – Accounting (Formerly Grants – Accounting) 3.7.1
Confidential Funds (Drug Buy Money, Investigative Funds) 3.8.9
Electronic Funds Transfer (EFT) – Disbursement 3.8.11
Employee Travel 3.8.2
Imprest, Petty Cash and Other Revolving Funds 3.8.8
Memberships in Civic and Service Organizations 3.8.13
Mobile Devices 3.8.3
Paths and Trails – Accounting 3.8.10
Purchase Cards 3.8.4
Redeemed Warrants/Cancelled Checks 3.8.7
Unemployment and Deferred Compensation 3.8.1
Use of Payroll and Claims Funds 3.8.6
Voter Registration and Election Cost Allocation 3.8.12
Voucher Certification and Approval 3.8.5
Interfund Activities
Interfund Activities Overview 3.9.8
Equipment Rental and Revolving (ER&R) Fund 3.9.7
Interfund Loans 3.9.1
Overhead Cost Allocation 3.9.5
Property Transfers 3.9.2
Reimbursements 3.9.4
Utility Surplus Transfers 3.9.3
Bond Coverage for Public Officials and Employees 3.10.3
County Fair Operations 3.10.1
Limitation of Indebtedness 3.10.5
New Entity Creation or Dissolution Notification 3.10.6
Promotional Hosting 3.10.7
Public Works Records 3.10.4
Reporting Losses of Public Funds or Assets or Other Illegal Activity 3.10.2
Special Topics
Transportation Benefit Districts (TBD) 3.11.1
Reporting Principles and Requirements
Reporting Requirements and Filing Instructions for Cities and Counties 4.1.5
Reporting Requirements and Filing Instructions for Special Purpose Districts 4.1.6
Certification 4.1.3
GAAP Versus Cash Basis Reporting 4.1.7
Financial Statements
Fund Resources and Uses Arising from Cash Transactions (C-4) 4.3.12
Fiduciary Fund Resources and Uses Arising from Cash Transactions (C-5) 4.3.13
Determining Fiduciary Activities to be Reported in Custodial Funds 4.3.14
Notes to Financial Statements
Instructions 4.6.2
Note 1 – Summary of Significant Accounting Policies 4.14.13
Note X – Budget Compliance
Note X – COVID-19 Pandemic
Note X – Deposits and Investments
Note X – Environmental and Certain Asset Retirement Liabilities
Note X – External Investment Pool (Counties Only)
Note X – Going Concern
Note X – Interfund Loans
Note X – Joint Ventures, Component Unit(s), and Related Parties
Note X – Leases (Lessees)
Note X – Long-Term Debt
Note X – Other Disclosures
Note X – Other Postemployment Benefits
Note X – Paid Family Medical Leave Act Self-Insurance
Note X – Pension Plans
Note X – Property Tax
Note X -Public-Private and Public-Public Partnerships (Operator)
Note X – Risk Management
Note X - SBITA (Lessees)
Note X – Telecommunication Services
Supplementary and Other Information
Liabilities (Schedule 09)
Expenditures of Federal Awards (SEFA/Schedule 16) 4.14.5
SAO Annual Report Schedules
Revenues/Expenditures/Expenses (Schedule 01) 4.8.1
Summary of Bank Reconciliations(Schedule 06) 4.8.17
Expenditures of State Financial Assistance (Schedule 15) 4.8.16
Public Works − Cities and Counties (Schedule 17) 4.8.6
Sales and Use Tax for Public Facilities - Rural Counties (Schedule 20) 4.8.8
Risk Management (Schedule 21) 4.8.9
Assessment Questionnaire (Schedule 22) 4.8.14
Alerts & Changes
Reporting Year: 2023
Reporting Year: 2022
Reporting Year: 2021
Reporting Year: 2020
Reporting Year: 2019