Reporting Year: 2019

BARS Alerts

BARS Manual PDF PDF of the GAAP BARS 2019:    Part 1    Part 2
01/13/2020 Annual update, see changes below
04/21/2020 Note X - Subsequent Events (COVID-19)
04/24/2020 COVID-19 BARS Coding
10/01/2020 CARES Act Grant Monies Expenditure Codes

Overview of Significant Changes – Applicable to the Reporting Year 2019




Description of Changes




BARS Account Export 3952000, Compensation for Loss/Impairment of Capital Assets 3952000, Compensation for Loss/Impairment of Capital Assets
Added the following information: Insurance recoveries that are related to storm cleanup and are realized, or are measurable and available, in the same year as the related cleanup expenditures should be netted against those expenditures. Insurance recoveries that are related to cleanup and are recognized in subsequent periods should be reported as other financing sources or extraordinary items, as appropriate.
BARS Account Export 3132700, Affordable and Supportive Housing Sales and Use Tax 3132700, Affordable and Supportive Housing Sales and Use Tax
A new BARS code 3132700 was assigned to code the sales and use tax authroized by the SHB 1406, Laws of 2019.
BARS Account Export Department of Health supplement For BARS codes 5620000
Added the link to the new Department of Health supplement for BARS codes 5620000 which provides the detailed codes.
BARS Account Export 5100000 Guidance BARS codes 5100000, General government function, these codes should only be used by cities, towns, and counties.
BARS Account Export 5990000 Guidance BARS codes 5990000, Payments for Refunded Debt, these codes should be used for payments to an escrow agent for refunding debt payments and direct payments of refunded debt (e.g., BANs, refinancing or loans, etc.). Note this correlates to current refundings, advanced refundings utilize 5930000 codes.
Revenue/Expenditure Accounts Overview 1.3.10 Other Increases and Other Decreases in Fund Resources
Added BARS Codes 3821000, Refundable Deposits, 3822000, Retainage Deposits, and 5821000, Refund of Deposits, 5822000, Refund of Retainage Deposits to be used for deposits that are not custodial activities. These codes are replacing 3891000, 5891000, 3892000, 5892000 which are no longer valid BARS codes.
Object Codes   Removed the reminder that 2018 was the final year for use of object code 50.
General Ledger Accounts 1.2.30 Updated the General Ledger Chart to match the Schedule 09 coding requirement and simplified other sections.


Internal Control 3.1.3 Updated information about the "Green Book." Added information that states the SAO is not part of the internal control functions of a government. Updated the five components of internal controls. Updated information about the different areas that should be reviewed for creating internal controls.
Original Supporting Documentation 3.1.4 Updated the link to the Local Government Records Retention Schedule.
Fund Types and Accounting Principles 3.1.7 Added clarifying information about Debt service funds, Capital project funds, and Fiduciary funds.
Bank Reconciliations 3.1.9 New section on bank reconciliations.
Transportation Benefit Districts (TBD) 3.11.1 Removed reference to object code 50 in reference to contract expenditure and updated to object code 40.
County's External Investment Pool 3.2.2 Counties - Rewrote the entire section for counties to report external investments in accordance with GASB 84.
Capital Assets Management System Requirements

3.3.9 Added information that is required to be recorded for each capital asset, and clarified some of the tracking system requirements.
County Auditor’s Operation and Maintenance Fund (Recording Fees) 3.6.2 Counties - Added reference to RCW 36.22.240 and requirements.
Electronic Funds Transfer - Receipts 3.6.6 Removed "signed" in 3.6.620 b. which now says "A file must be maintained of those payers who have authorized to add moneys to your account electronically including the proceeds form third party vendors for credit card remittances."
Electronic Funds Transfer - Disbursement 3.8.11 Removed "signed" in b. which now says "A file must be maintained of authorizations by payees who have therby agreed to have moneys added to their accounts electronically."
Electronic Funds Transfer - Disbursement 3.8.11 Added the fourth bullet in which now says "Policies and procedures should be in place to validate these authorization to protect resources being transferred electronically."


GAAP Reporting Requirements 4.1.1 Updated the guidelines for financial accountability.
Governmental Funds Financial Statements 4.3.3 Added information about the category Classification of Fund Balances.
Fiduciary Funds Financial Statements 4.3.5 Counties - Provided the guidance for counties reporting external investment pools.
Statement of Cash Flows 4.5.130 Updated the illustration - added a line for "other (payments)."
Required Supplementary Information 4.7.10 Clarified the RSI requirements.
Required Supplementary Information 4.7.20 Removed references to GASB 43 and 45 and replaced with GASB 74 and 75.
Required Supplementary Information 4.7.340 Other Postemployment Benefit (OPEB) Plan Schedules, 4.7.340 - 4.7.410 -
Updated the requirements to match GASB 74 and 75. Added links to the appropriate templates.
Expenditures of Federal Awards (Schedule 16) 4.8.5 Removed reference to the fact that the SEFA must be prepared on the same basis of accounting since Uniform Guidance does not require the SEFA. Removed references to CFDA 10.665: Title I - Schools and Roads, Title II - Special Projects on Federal Land, Title III - County Projects in the Direct costs of expenditure transactions associated with grants, cost-reimbursement contracts, cooperative agreements, and direct appropriations. Revised the requirements for Disbursements to Subrecipients to "expended" rather than "paid." Updated the exceptions for EPA Drinking Water State Revolving Fund (CFDA 66.468) and Clean Water State Revolving Fund (CFDA 66.458). Removed Note 8 American Recovery and Reinvestment Act (ARRA) of 2009 from the SEFA Notes Template.
Note X - Deposits and Investments   Instructions to preparers, footnote 3 -
Included instructions for participants in investment pools.
Note X - External Investment Pool   New Note
Counties - Provided guidance for disclosing external investment pools.
Note X - Pension and /or OPEB Plans - Defined Contributions   Added information that the requirement to report defined contribution plans is only when the government contributes.
Note X - Pension and /or OPEB Plans - Nongovernmental Plans   Added clarification on when to use the Nongovernmental Plans note.
Note X - Pension Plans   Added guidance for defined contribution pension plans when a government contributes.
Note X - Solvency   Risk Pools - Updated part B. of the note template regarding the requirements for health and welfare pools (joint pools).


Schedule 01 Red Flags Governments will receive a red flag if they report functional codes in custodial funds. Note only applicable 36X and 389/589 codes may be used.
Schedule 09 263.93, Environmental liabilities Added 263.93 to the Schedule 09 codes for reporting Environmental liabilities (e.g. pollution remediation, certain asset retirement, etc.).