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

Changed in 2023 -

Retired code

BARS Account Export 335.02.34 - DNR Timber Trust 1 and Timber Trust 77

Changed in 2023 -

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

Changed in 2023 -

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

Changed in 2023 -

337.00 - Local Grants Entitlements, Tribal Government Distributions, and Other Payments - Added tribal governments

BARS Account Export 341.48 - Motor Vehicle License Fees

Changed in 2023 -

341.48 - Motor Vehicle License Fees - Changed to County only

BARS Account Export 367.00 - Contributions and Donations from Nongovernmental Sources

Changed in 2023 -

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

Changed in 2023 -

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

Changed in 2023 -

524.60 - Enforcement of Codes and Regulation updated description with examples

BARS Account Export 541- Transportation BARS codes

Changed in 2023 -

Clarified the difference between maintenance/preservation and modified accrual in the above prescribed.

Optional - General Ledger Accounts 1.2

Changed in 2023 -

Added liability code 217.50 Subscription Based IT Arrangements, Public-Private and Public-Public Partnerships

Added liability code 263.13 Self-insurance and risk pool claims liabilities

Created excel file for governments to download, includes GL account numbers and descriptions. *GL Accounts are optional use*

General clean up, and added 'Optional' to the section title

Object Codes 1.4

Changed in 2023 -

Added clarification on when to use each object codes.

Accounting

Topic Reference
Fund Types and Accounting Principles 3.1.1

Changed in 2023 -

Clarification on permanent fund usage and special revenue usage

Bank Reconciliation 3.1.9

Changed in 2023 -

Clarified that all of a government's accounts should be included.

Capital Asset Accounting 3.3.10

Changed in 2023 -

Added how to account for fully depreciated assets.

Leases 3.4.1

Changed in 2023 -

Clarified discount rates. Add information and BARS coding for lease terminations.

Pensions 3.4.2

Changed in 2023 -

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

Changed in 2023 -

Updated the financial accounting and reporting for arbitrage

Intergovernmental and Forgivable Loans 3.4.7

Changed in 2023 -

Added the accounting for forgivable loans to the section

Other Post Employment Benefits 3.4.17

Changed in 2023 -

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

Changed in 2023 -

Added for SBITA implementation

Public-Private and Public-Public Partnerships 3.4.22

Changed in 2023 -

Added for PPP implementation

Working Advance from the Department of Social and Health Services (DSHS) 3.6.10

Changed in 2023 -

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

Changed in 2023 -

Updated with new loss reporting requirements

Reporting

Topic Reference
BARS Reporting Requirements 4.1.2

Changed in 2023 -

Updated requirements to match the refreshed annual filing system

Summary Reporting Requirements 4.1.4

Changed in 2023 -

Updated requirements to match the refreshed annual filing system

Governmental Funds Financial Statements 4.3.3

Changed in 2023 -

Clarified when each classification of fund balance should be used.

Pension Plan Information 4.7.3

Changed in 2023 -

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

Changed in 2023 -

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

Changed in 2023 -

Updated requirements to match the refreshed annual filing system

Liabilities (Schedule 09) 4.8.3

Changed in 2023 -

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

Changed in 2023 -

Updated requirements to match the filing requirements in the refreshed annual filing system.

Risk Management (Schedule 21) 4.8.9

Changed in 2023 -

Minor clarification of terms and updated requirements to match the refreshed annual filing system.

Assessment Questionnaire (Schedule 22) 4.8.14

Changed in 2023 -

Updated requirements to match the refreshed annual filing system.

Expenditures of State Financial Assistance (Schedule 15) 4.8.16

Changed in 2023 -

Updated requirements to match the refreshed annual filing system.

Expenditures of Federal Awards (SEFA/Schedule 16) 4.14.5

Changed in 2023 -

Updates, changes, and clarifications for reporting federal awards made throughout (annual updates).

Instructions Instructions

Changed in 2023 -

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

Changed in 2023 -

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

Changed in 2023 -

Added reporting of federal funding related to the pandemic.

Note X - Leases (Lessees) Note X -Leases (Lessees)

Changed in 2023 -

Changed Accum. Depr. to Accum. Amor in the example table.

Note X - Pension and OPEB Defined Contribution Note X - Pension and OPEB Defined Contribution

Changed in 2023 -

Updates, changes, and clarifications for disclosing pensions made throughout.

Note X - Pension and OPEB Nongovernmental Plans Note X - Pension and OPEB Nongovernmental Plans

Changed in 2023 -

Updates, changes, and clarifications for disclosing pensions made throughout.

Note X - Pensions - State Sponsored Plans Note X - Pensions - State Sponsored Plans

Changed in 2023 -

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

Changed in 2023 -

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

Changed in 2023 -

Updates, changes, and clarifications for disclosing pensions made throughout.

Note X - OPEB (No Qualifying Trust) Note X - OPEB (No Qualifying Trust)

Changed in 2023 -

Updates, changes, and clarifications for disclosing other postemployment benefits made throughout (annual updates).

Note X - OPEB (Qualifying Trust) Note X - OPEB (Qualifying Trust)

Changed in 2023 -

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)

Changed in 2023 -

Added for PPP implementation

Note X - Public-Private and Public-Public Partnerships (Transferor) Note X - Public-Private and Public-Public Partnerships (Transferor)

Changed in 2023 -

Added for PPP implementation

Note X – Subscription Based Information Technology Arrangements (SBITA) Note X – Subscription Based Information Technology Arrangements (SBITA)

Changed in 2023 -

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.