Structure

1 Charts of Accounts

1.1 Account Structure

1.1.2 Structure

1.1.2.10 The BARS structure requires a ten-digit capability to accommodate the required coding. Of these ten digits, seven digits are fully reserved for the account code. This means, if the local government decides to use unassigned digits for local purposes, it should be aware that these digits may be prescribed in the future and the new prescription will supersede the local applications.

1.1.2.20 The remaining three digits are designated for the fund number.

1.1.2.40 The BARS code structure has the following components:

Fund codes

The three digit code is used to identify different fund types. Except for fiduciary funds where the second digit is prescribed, only the first digit has to follow the designated numbers. See Fund Types and Accounting Principles for GAAP or cash-basis governments.

First digit

3 (three) denotes revenues and other financing source accounts. [1]

5 (five) denotes expenditures/expenses and other financing use accounts.[2]

Second and third digits

Revenue – The numbers assigned to identify different functions and activities for which expenditures/expenses are incurred.

Expenditures/Expenses – The numbers assigned to identify different functions and activities for which expenditures/expenses are incurred.

Fourth and fifth digits

Revenue – The numbers assigned to further identify specific types of revenues within a particular source.

Expenditure/Expense – The numbers assigned to further identify specific elements and sub-elements of activities related to the particular function and activity.

Sixth and seventh digits (Object Codes)

Revenue – The numbers have not been defined, and are available for the additional coding by the local government. However, as the BARS manual is updated, they may be assigned for specific purposes.

Expenditure/Expense – The numbers assigned to identify expenditures/expenses according to the character and the type of items purchased or services obtained.

Minimum levels for reporting revenues and expenditures/expenses

1.1.2.50 The following chart summarizes the amount of detail required.

Footnotes

[1] Except 308 - beginning fund balance/net position.
[2] Except 508 - ending fund balance/net position.
[3] Except for fiduciary funds where the second digit is required.
[4] Except when specifically prescribed in the BARS Manual.