Reporting Year: 2023

BARS Alerts

Change Date
Annual update, see changes in table below
Opioid Settlements - April 2024 Update for FY2023 reporting
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.