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Cities, Counties and Special Purpose Districts (GAAP)

The BARS Manual prescribes accounting and reporting for local governments in accordance with RCW 43.09.200. Its purpose is to provide (1) uniform accounting and financial reporting to allow for meaningful use and comparison of financial data; (2) accounting and reporting instructions as a resource for local government managers; and (3) a consistent framework for financial reporting to intended users, including managers, governing bodies, granting and regulatory agencies, the state Legislature, and the general public.

The manual is maintained by the State Auditor’s Office with input from the Local Government Advisory Committee. It is continuously reviewed to ensure prescription and instructions remain current and appropriate to meet the needs of intended users. Accounting and reporting guidance incorporates analysis of generally accepted accounting principles (GAAP) published by the Governmental Accounting Standards Board as they become effective.

This manual is designated for all GAAP cities, counties and special purpose districts. The BARS Manual is currently updated for GASB Statements 1 – 86, 88 and 89.  Governments should refer to the source standards when researching or early implementing Statements 87 and 90.

View a detailed Overview of Significant Changes.

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