Reporting Year: 2025
BARS Alerts
| Change Date | Changes |
|---|---|
| Annual update completed, see changes in table below |
Overview of Changes – Applicable to the Reporting Year 2025
Chart of Account
| Topic | Reference | Changes |
|---|---|---|
| Account Structure | 1.1.2 | Changed in 2025 - Combined Revenue & Expenditure Accounts Overview and Applicability sections with Account Structure. Clarified guidance on the basic structure of a BARS code. Clarified guidance on the different categories of revenue and expenditure codes. |
| Applicability | 1.1.1 | Retired Page in 2025 - This page was removed due to duplicate information that is included in BARS 1.1.2, Account Structure. |
| Memorandum Accounts in Proprietary Funds | 1.6 | Changed in 2025 - New section: moved the required use of memorandum accounts in proprietary funds guidance from the schedule 01 instructions section to this new page. |
| Revenue and Expenditure Accounts Overview | 1.3 | Retired Page in 2025 - This page was removed due to duplicate information that is included in BARS 1.1.2, Account Structure. |
| BARS Account Exports | BARS code 341.92 | BARS code 341.92.00 (Property Management) - updated description to clarify the intended use and purpose of the code. |
| BARS Account Exports | BARS code 398.50 | BARS code 398.50.00 (Insurance Recoveries - GAAP) - update the code description to clarify when to use this code versus the 395/37P codes for GAAP governments. |
| BARS Account Exports | BARS code 342.70 | BARS code 342.70.00 (Juvenile Services) - updated the code description to clarify when to use this code versus 395.20 for cash basis and the 395/37P codes for GAAP. |
| BARS Account Exports | BARS code 512.5X | BARS codes 512.51 and 512.52 (Municipal Court) - merged the two separate codes into one code, 512.5 for contracted and non-contracted municipal court expenses. The fifth digit is no longer prescribed. |
Accounting
| Topic | Reference | Changes |
|---|---|---|
| Fund Accounting and Fund Types | 3.1.1 | Changed in 2025 - Updated section to clarify managerial fund use and reporting. Clarified that debt service, special revenue, and capital projects funds may be used as opposed to should be used, and updated clinks to other BARS pages. |
| Accounting Principles | 3.1.10 | Changed in 2025 - Moved Reimbursement from external parties from the interfund activities section to this page. |
| Determining Fiduciary Activities to be Reported in Custodial Funds | 3.1.11 | Changed in 2025 - Determining Fiduciary Activities to be Reported in Custodial Funds moved from BARS Chapter 4 Reporting, to BARS Chapter 3 Accounting. |
| Managerial Funds | 3.1.12 | Changed in 2025 - Consolidated managerial fund guidance into a single page, provided clarified guidance regarding managerial funds. |
| Money Held For and By Others | 3.2.4 | Changed in 2025 - Updated section title and clarified deposits held for customers, deposits held for the government, and accounting for court trusts. |
| Capital Asset Management System Requirements | 3.3.9 | Changed in 2025 - Moved fully depreciated asset guidance from 3.3.10 to this section. 3.3.10 retained the accounting guidance for fully depreciated assets. |
| Capital Asset Accounting | 3.3.10 | Changed in 2025 - Moved fully depreciated assets guidance to Section 3.3.9, retained the accounting for fully depreciated assets in 3.3.10. |
| Leases | 3.4.1 | Changed in 2025 - Added clarification on the use of required memorandum accounts for leases in GAAP proprietary funds. |
| Pensions | 3.4.2 | Changed in 2025 - Adding a link to the managerial accounting page and normal annual updates. |
| Intergovernmental and Forgivable Loans | 3.4.7 | Changed in 2025 - Clarified that registered warrants can only be considered investments if all criteria in RCW 39.59.040 are met. Also clarified that a negative cash balance, rather than a negative fund balance, indicates that an intergovernmental loan should be reported. |
| Solid Waste Utilities: Closure and Postclosure Cost | 3.4.8 | Changed in 2025 - Clarified that landfill closure and postclosure liabilities must be reported on the Schedule of Liabilities, and the liability should be updated annually. |
| Other Postemployment Benefits (OPEB) | 3.4.17 | Changed in 2025 - Updated reference to managerial accounting page and normal annual updates. |
| Subscription Based Information Technology Arrangement (SBITA) | 3.4.21.10 | Changed in 2025 - Added clarification on the use of required memorandum accounts for SBITAs in GAAP proprietary funds. |
| Impact Fees | 3.6.7 | Changed in 2025 - Clarified this section is applicable to cities, towns, and counties. |
| Federal Awards - Accounting | 3.7.1 | Changed in 2025 - Updated guidance on the increased single audit threshold. Added information and clarifications based on the Uniform Guidance. |
| Certain Grants and Other Financial Assistance | 3.7.2 | Changed in 2025 - Minor clarifications to current guidance |
| Imprest, Petty Cash and Other Revolving Funds | 3.8.8 | Changed in 2025 - Provided additional guidance and clarification of existing guidance related to the internal controls, accounting, and reporting of imprest, petty cash, and other revolving funds. |
| Interfund Loans | 3.9.1 | Changed in 2025 - Added example journal entries and clarified that a negative cash balance, rather than a negative fund balance, indicates an intergovernmental loan should be reported. |
| Property Transfers | 3.9.2 | Changed in 2025 - Clarified accounting for property transfers and added example journal entries. |
| Interfund Reimbursements | 3.9.4 | Changed in 2025 - Added example journal entries and moved Reimbursements with External Parties to 3.1.10.75 on the Accounting Principles page |
| Internal Service Funds | 3.9.6 | Changed in 2025 - Added accounting guidance and other minor clarifications. Removed property transfer information which is already included in BARS Manual 3.9.2 Property Transfers. |
| Equipment Rental and Revolving (ER&R) Fund | 3.9.7 | Changed in 2025 - Clarified that ER&R funds can be managerial funds. Also removed duplicated rate setting information which is already found in BARS Manual Section 3.9.6 Internal Service Funds |
| Interfund Activities Overview | 3.9.8 | Changed in 2025 - Clarified difference between interfund services provided and used compared to interfund reimbursements. |
| Limitation of Indebtedness | 3.10.5 | Changed in 2025 - Updated section to link to the Department of Commerce’s Bond Clearinghouse due to their statutory authority over the calculations of debt limits. |
| Transportation Benefit Districts (TBD) | 3.11.1 | Changed in 2025 - Clarified requirements of unassumed Transportation Benefit Districts (TBD). |
| Working Advances from the Department of Social and Health Services (DSHS) | 3.6.10 | Retired Page in 2025 - Guidance moved to Intergovernmental and Forgivable Loans section. |
Reporting
| Topic | Reference | Changes |
|---|---|---|
| Proprietary Funds Financial Statements | 4.3.4 | Changed in 2025 - Updated reference to “prior period adjustment” |
| Internal Service Funds | 4.3.6 | Changed in 2025 - Minor clarifications and updated GASB references from statement numbers to codification sections. |
| Instructions | 4.6.1 | Changed in 2025 - Updated references to “prior period adjustment |
| Revenues/Expenditures/Expenses (Schedule 01) | 4.8.1 | Changed in 2025 - Provided clarifying instructions for the Schedule 01 template usage, including the use of fund titles and updated links to other BARS sections. |
| Liabilities (Schedule 09) | 4.8.3 | Changed in 2025 - Clarification and usage descriptions for liability codes. Removed language regarding the due date/maturity date from instructions as this column has been removed from the annual filing system Schedule 09. |
| Expenditures of Federal Awards (SEFA/Schedule 16) | 4.14.5 | Changed in 2025 - Annual update to the SEFA including information about Uniform Guidance updates. Updated guidance on the single audit threshold. |
| Note 1 – Summary of Significant Accounting Policies | Changed in 2025 - Clarified cash and investment disclosure language and provided updated guidance on disclosure requirements. |
|
| Note X - Certain Risk Disclosures | Changed in 2025 - Removed early implementation statement. The Certain Risk Disclosure is required, if applicable, for fiscal year 2025 reporting. |
|
| Note X - Deposits and Investments | Changed in 2025 - Removed duplicate disclosure language, clarified disclosure requirements for participants in an external investment pool, reorganized instructions to preparer for ease of use, consolidated risk related disclosure requirements, general clean-up of note. |
|
| Note X – External Investment Pool | Changed in 2025 - Consolidated note disclosure and instructions, clarified what needs to be disclosed, updated the instructions. |
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| Note X – Going Concern | Changed in 2025 - Provided clarification and expanded instructions to preparer on when this note is required. |
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| Note X – Pensions – State Sponsored (DRS) Plans | Changed in 2025 - Annual updates to pension note disclosure |
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| Note X – Risk Management | Changed in 2025 - Clarified that risk pool participants are not required to include detailed information about every coverage provided by the pool and that general descriptions are adequate. [Note: Need to delete this sentence if we delete new sentences below - see other comment]. Also updated authoritative guidance from GASB Statement 10 to GASB Codification Section C50 Claims and Judgments. |
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| Note X – Risk Management (for public entity risk pool) | Changed in 2025 - Clarified that this note is for Risk Pools only, not for participants. |
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| Fund Types | 4.3.1 | Retired Page in 2025 - This page was removed due to duplicate information that is included in BARS 3.1.1, Fund Accounting and Fund Types. |
| Note X - Accounting and Reporting Changes | Note X - Accounting and Reporting Changes | Retired Page in 2025 This note has been removed as it has been replaced by Note X - Accounting Changes and Error Corrections due to the implementation of GASB 100. |
Online Filing
| Topic | Reference | Changes |
|---|---|---|
| Schedule 01 Templates | BARS Reporting Templates | The Schedule 01 templates for online filing schedules have been updated. To access the templates, see the BARS Reporting Templates page. |
| Schedule 21 Template | BARS Reporting Templates | The Schedule 21 template has been updated and is available for download. To access the template, see the BARS Reporting Templates page. |
| Pension and OPEB Templates | BARS Reporting Templates | The fiscal year 2025 Pension Calculation Worksheet template for GAAP governments is available for download. To access the template, see the BARS Reporting Templates page. |
| Schedule 09 Template | BARS Reporting Templates | The Schedule 09 template has been updated to remove the "maturity/due date" and is available to download. To access the template, see the BARS Reporting Templates page. |