Reporting Year: 2023
BARS Alerts
| Change Date | |
|---|---|
| Annual update, see changes in table below | |
| Opioid Settlements - April 2024 Update for FY2023 reporting | |
| PDF of the GAAP BARS 2023 | |
| Update to Schedule of Expenditures of Federal Awards - ALN 10.760 |
Overview of Changes – Applicable to the Reporting Year 2023
Chart of Account
| Topic | Reference | |
|---|---|---|
| BARS Account Export | 311.30 - Sale of Tax Property | Retired code |
| BARS Account Export | 335.02.34 - DNR Timber Trust 1 and Timber Trust 77 | 335.02.34 New Code - This code is for distributions from the DNR Timber Trust 1 or Timber Trust 77 |
| BARS Account Export | 335.02.35 - DNR Other Trust 1 and Other Trust 77 | 335.02.35 New Code - This code is for distributions from the DNR Other Trust 1 or Other Trust 77 |
| BARS Account Export | 337.00 - Local Grants, Entitlements, Tribal Government Distributions, and Other Payments | 337.00 - Local Grants Entitlements, Tribal Government Distributions, and Other Payments - Added tribal governments |
| BARS Account Export | 341.48 - Motor Vehicle License Fees | 341.48 - Motor Vehicle License Fees - Changed to County only |
| BARS Account Export | 367.00 - Contributions and Donations from Nongovernmental Sources | 367- Contributions and Donations from Nongovernmental Sources - Added information about Tax Increment Areas |
| BARS Account Export | 395.90.00- Gain/Loss on Lessor Lease Termination | 395.90.00 New Code - This code is for both modified and full accrual lessor lease termination transactions |
| BARS Account Export | 524.60 - Enforcement of Codes and Regulation | 524.60 - Enforcement of Codes and Regulation updated description with examples |
| BARS Account Export | 541- Transportation BARS codes | Clarified the difference between maintenance/preservation and modified accrual in the above prescribed. |
| Optional - General Ledger Accounts | 1.2 | Added Subscription Based IT Arrangements, Private-Public and Public-Public (PPP), general clean up, and add Optional to the title |
| Object Codes | 1.4 | Added clarification on when to use each object codes. |
Accounting
| Topic | Reference | |
|---|---|---|
| Fund Types and Accounting Principles | 3.1.1 | Clarification on permanent fund usage and special revenue usage |
| Bank Reconciliation | 3.1.9 | Clarified that all of a government's accounts should be included. |
| Capital Asset Accounting | 3.3.10 | Added how to account for fully depreciated assets. |
| Leases | 3.4.1 | Clarified discount rates. Add information and BARS coding for lease terminations. |
| Pensions | 3.4.2 | Annual updates and added guidance for defined benefit plans vs. defined contribution plans, qualifying vs. non-qualifying trusts, and accounting for tax revenue for pensions. |
| Arbitrage Rebates | 3.4.6 | Updated the financial accounting and reporting for arbitrage |
| Intergovernmental and Forgivable Loans | 3.4.7 | Added the accounting for forgivable loans to the section |
| Other Post Employment Benefits | 3.4.17 | Annual updates and added accounting guidance for tax revenue related to OPEB. Removed the FAQ section and integrated that information into the other sections of this page. |
| Subscription Based Information Technology Arrangement (SBITA) | 3.4.21 | Added for SBITA implementation |
| Public-Private and Public-Public Partnerships | 3.4.22 | Added for PPP implementation |
| Working Advance from the Department of Social and Health Services (DSHS) | 3.6.10 | Added GASB guidance for reporting as a long term liability, and added Area Agencies on Aging as an applicable government type |
| Reporting Losses of Public Funds | 3.10.2 | Updated with new loss reporting requirements |
Reporting
| Topic | Reference | |
|---|---|---|
| BARS Reporting Requirements | 4.1.2 | Updated requirements to match the refreshed annual filing system |
| Summary Reporting Requirements | 4.1.4 | Updated requirements to match the refreshed annual filing system |
| Governmental Funds Financial Statements | 4.3.3 | Clarified when each classification of fund balance should be used. |
| Pension Plan Information | 4.7.3 | Annual updates and added guidance for defined benefit plans vs. defined contribution plans, qualifying vs. non-qualifying trusts, and accounting for tax revenue for pensions |
| Other Postemployment Benefit (OPEB) Plan Schedules | 4.7.4 | Annual updates and added accounting guidance for tax revenue related to OPEB. Removed the FAQ section and integrated that information into the other sections of this page. |
| Revenues, Expenditures and Expenses (Schedule 01) | 4.8.1 | Updated requirements to match the refreshed annual filing system |
| Liabilities (Schedule 09) | 4.8.3 | Updated requirements to match the refreshed annual filing system and updated for SBITA and PPP |
| Public Works − Cities and Counties (Schedule 17) | 4.8.6 | Updated requirements to match the filing requirements in the refreshed annual filing system. |
| Risk Management (Schedule 21) | 4.8.9 | Minor clarification of terms and updated requirements to match the refreshed annual filing system. |
| Assessment Questionnaire (Schedule 22) | 4.8.14 | Updated requirements to match the refreshed annual filing system. |
| Expenditures of State Financial Assistance (Schedule 15) | 4.8.16 | Updated requirements to match the refreshed annual filing system. |
| Expenditures of Federal Awards (SEFA/Schedule 16) | 4.14.5 | Updates, changes, and clarifications for reporting federal awards made throughout (annual updates). |
| Instructions | Instructions | Clarified note requirements for multiple year audits versus comparative year statements, clarified instructions to current GASB guidance. |
| Note X – Capital Assets | Note X - Capital Assets | Added amortization, right-to-use lease asset, and right to use subscription asset. Instructions to Preparer have been updated for leases. |
| Note X – COVID-19 Pandemic | Note X – COVID-19 Pandemic | Added reporting of federal funding related to the pandemic. |
| Note X - Leases (Lessees) | Note X -Leases (Lessees) | Changed Accum. Depr. to Accum. Amor in the example table. |
| Note X - Pension and OPEB Defined Contribution | Note X - Pension and OPEB Defined Contribution | Updates, changes, and clarifications for disclosing pensions made throughout. |
| Note X - Pension and OPEB Nongovernmental Plans | Note X - Pension and OPEB Nongovernmental Plans | Updates, changes, and clarifications for disclosing pensions made throughout. |
| Note X - Pensions - State Sponsored Plans | Note X - Pensions - State Sponsored Plans | Updates, changes, and clarifications for disclosing pensions made throughout. |
| Note X - Pensions - Defined Benefit Plans - No Qualifying Trust | Note X - Pensions - Defined Benefit Plans - No Qualifying Trust | Updates, changes, and clarifications for disclosing pensions made throughout. |
| Note X – Pensions - Defined Benefit Plans - Qualifying Trust | Note X – Pensions - Defined Benefit Plans - Qualifying Trust | Updates, changes, and clarifications for disclosing pensions made throughout. |
| Note X - OPEB (No Qualifying Trust) | Note X - OPEB (No Qualifying Trust) | Updates, changes, and clarifications for disclosing other postemployment benefits made throughout (annual updates). |
| Note X - OPEB (Qualifying Trust) | Note X - OPEB (Qualifying Trust) | Updates, changes, and clarifications for disclosing other postemployment benefits made throughout (annual updates). |
| Note X - Public-Private and Public-Public Partnerships (Operator) | Note X - Public-Private and Public-Public Partnerships (Operator) | Added for PPP implementation |
| Note X - Public-Private and Public-Public Partnerships (Transferor) | Note X - Public-Private and Public-Public Partnerships (Transferor) | Added for PPP implementation |
| Note X – Subscription Based Information Technology Arrangements (SBITA) | Note X – Subscription Based Information Technology Arrangements (SBITA) | Added for SBITA implementation |
Online Filing
| Topic | Reference | |
|---|---|---|
| Schedule 01 Templates | BARS Reporting Templates | Schedule 01 templates for online filing schedules have been updated. To access reporting templates please see BARS Reporting Templates page. |
| Pension and OPEB Templates | BARS Reporting Templates | Fiscal year 2023 Pension Calculation Worksheet template is available for download. To access the pension template please see the BARS Reporting Templates page. |