Table of Contents

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Table of Contents
Charts of Accounts
BARS Account Exports
Account Structure
Applicability 1.1.1
Structure 1.1.2
Revenue and Expenditure Accounts Overview 1.3
Determining Operating, Nonoperating Revenues and Expenses in Proprietary Funds 1.5
Object Codes 1.4
Optional - General Ledger Accounts 1.2
Budgeting
Budget Compliance
Introduction 2.4.1
Budget Adoption and Amendments 2.4.3
Budget Process 2.4.2
Accounting
Accounting Principles and Internal Control
Accounting Principles 3.1.10
Fund Accounting and Fund Types 3.1.1
Bank Reconciliations 3.1.9
Internal Control 3.1.3
Original Supporting Documentation 3.1.4
Sources of GAAP 3.1.2
Assets
Compensating Balances 3.2.5
County’s External Investment Pool 3.2.2
Deposits and Investments 3.2.1
Joint Ventures 3.2.8
Money Held in Trust 3.2.4
Special Assessments 3.2.7
Sweeping Interest and Investment Returns into General Fund 3.2.3
Capital Assets
Capital Asset Accounting 3.3.10
Capital Asset Management System Requirements 3.3.9
Controls Over Capital Assets 3.3.11
Liabilities
Arbitrage Rebates 3.4.6
Asset Retirement Obligations (AROs) 3.4.19
Compensated Absences 3.4.23
Financial Guarantees and Conduit Debt 3.4.12
Intergovernmental and Forgivable Loans 3.4.7
Issuance of Duplicate Instruments 3.4.5
Leases 3.4.1
Legal and Other Contingencies 3.4.15
LOCAL Program Financing 3.4.11
Other Postemployment Benefits (OPEB) 3.4.17
Pensions 3.4.2
Pollution Remediation 3.4.20
Public-Private and Public-Public Partnerships (PPP) 3.4.22
Refunding Debt 3.4.4
Risk Management Principles 3.4.9
Solid Waste Utilities: Closure and Postclosure Cost 3.4.8
Subscription Based Information Technology Arrangement (SBITA) 3.4.21
Deferred Outflows/Inflows of Resources
Accounting and Reporting of Property Tax 3.5.2
Classification of Deferred Outflows/Inflows of Resources 3.5.1
Revenues
Cash Receipting 3.6.1
County Auditor’s Operation and Maintenance Fund (Recording Fees) 3.6.2
County Treasurer’s Operation and Maintenance Fund 3.6.3
Criminal Justice Funding 3.6.4
Diversion of County Road Property Tax 3.6.5
Electronic Funds Transfer (EFT) – Receipts 3.6.6
Impact Fees 3.6.7
Liquor Tax and Profits – Two Percent Substance Abuse Treatment Programs 3.6.8
Prosecuting Attorneys’ Salaries 3.6.12
Revenue Accruals in Governmental Funds 3.6.9
Suspense Funds 3.6.11
Utility Tax 3.6.13
Working Advances from the Department of Social and Health Services (DSHS) 3.6.10
Awards
Certain Grants and Other Financial Assistance 3.7.2
Federal Awards – Accounting 3.7.1
Expenditures
Confidential Funds (Drug Buy Money, Investigative Funds) 3.8.9
Electronic Funds Transfer (EFT) – Disbursement 3.8.11
Employee Travel 3.8.2
Imprest, Petty Cash and Other Revolving Funds 3.8.8
Memberships in Civic and Service Organizations 3.8.13
Mobile Devices 3.8.3
Paths and Trails – Accounting 3.8.10
Purchase Cards 3.8.4
Redeemed Warrants/Cancelled Checks 3.8.7
Unemployment and Deferred Compensation 3.8.1
Use of Payroll and Claims Funds 3.8.6
Voter Registration and Election Cost Allocation 3.8.12
Voucher Certification and Approval 3.8.5
Interfund Activities
Interfund Activities Overview 3.9.8
Equipment Rental and Revolving (ER&R) Fund 3.9.7
Internal Service Funds 3.9.6
Interfund Loans 3.9.1
Overhead Cost Allocation 3.9.5
Property Transfers 3.9.2
Reimbursements 3.9.4
Utility Surplus Transfers 3.9.3
Compliance
Bond Coverage for Public Officials and Employees 3.10.3
County Fair Operations 3.10.1
Limitation of Indebtedness 3.10.5
New Entity Creation or Dissolution Notification 3.10.6
Promotional Hosting 3.10.7
Public Works Records 3.10.4
Reporting Losses of Public Funds or Assets or Other Illegal Activity 3.10.2
Special Topics
Transportation Benefit Districts (TBD) 3.11.1
Reporting
Reporting Principles and Requirements
BARS Reporting Requirements 4.1.2
Certification 4.1.3
GAAP Reporting Requirements 4.1.1
GAAP Versus Cash Basis Reporting 4.1.7
Summary of Reporting Requirements 4.1.4
Government-Wide Financial Statements
Presentation Requirements 4.2.1
Statement of Net Position 4.2.2
Statement of Activities 4.2.3
Classification of Revenues and Expenses for the Statement of Activities 4.2.4
Eliminations 4.2.7
Net Position 4.2.8
Fund Financial Statements
Fund Types 4.3.1
Major Funds 4.3.2
Governmental Funds Financial Statements 4.3.3
Proprietary Funds Financial Statements 4.3.4
Internal Service Funds 4.3.6
Fiduciary Funds Financial Statements 4.3.5
Determining Fiduciary Activities to be Reported in Custodial Funds 4.3.7
Risk Pools – Statement of Net Position – Additional Reporting Instructions 4.3.4.81
Conversion and Reconciliation between Government-Wide and Fund Financial Statements 4.4
Statement of Cash Flows 4.5
Notes to Financial Statements
Instructions 4.6.1
Note 1 – Summary of Significant Accounting Policies 4.6
Note X – Accounting and Reporting Changes Note X – Accounting and Reporting Changes
Note X - Accounting Changes and Error Corrections 4.6
Note X – Asset Retirement Obligations (ARO)
Note X – Bankruptcy
Note X – Capital Assets
Note X - Certain Risk Disclosures Note X - Certain Risk Disclosures
Note X – Changes in Long-Term Liabilities Note X – Changes in Long-Term Liabilities
Note X – Closure and Postclosure Care Cost
Note X – Concentration of Credit Risk
Note X – Construction and Other Significant Commitments
Note X – Contingencies and Litigations
Note X – COVID-19 Pandemic
Note X – Deposits and Investments
Note X – Derivative Instruments
Note X – Endowments
Note X – External Investment Pool (Counties Only)
Note X – Extraordinary and/or Special Items
Note X – Financial Guarantees
Note X – Going Concern
Note X – Government Combinations
Note X – Interfund Balances and Transfers
Note X – Joint Ventures
Note X – Leases (Lessees)
Note X – Leases (Lessors)
Note X – Long-Term Debt
Note X – Major Component Units
Note X – OPEB Defined Benefit Plan - No Qualifying Trust
Note X – OPEB Defined Benefit Plan - Qualifying Trust
Note X – Paid Family Medical Leave Act Self-Insurance
Note X – Pension and/or OPEB Plans - Defined Contribution
Note X – Pension and/or OPEB Plans - Nongovernmental Plans
Note X – Pensions - Defined Benefit Plans – No Qualifying Trust
Note X – Pensions - Defined Benefit Plans - Qualifying Trust
Note X – Pensions – State Sponsored (DRS) Plans
Note X – Pledges and Sales of Future Revenues
Note X – Pollution Remediation Obligations
Note X – Prior Period Adjustments Note X – Prior Period Adjustments
Note X – Property Tax
Note X – Public-Private and Public-Public Partnerships (Operator)
Note X – Public-Private and Public-Public Partnerships (Transferor)
Note X – Receivable and Payable Balances
Note X – Reconciliation of Government-Wide and Fund Financial Statements
Note X – Related Party Transactions
Note X – Restricted Component of Net Position
Note X – Risk Management
Note X – Risk Management (for participating member of pool)
Note X – Risk Pools – Excess Insurance Contracts/Reinsurance
Note X – Risk Pools – Members’ Supplemental Assessments and Credits
Note X – Risk Pools – Risk Financing Limits
Note X – Risk Pools – Solvency
Note X – Segment Information
Note X – Service Concession Arrangements
Note X – Short-Term Debt
Note X – Subscription Based Information Technology Arrangements (SBITA)
Note X – Subsequent Events
Note X – Tax Abatement
Note X − Telecommunication Services
Note X – Termination Benefits
Note X − Third Party Contractual Agreements
Note X – Unique and Unusual Transactions
Note X – Unpaid Claims Liabilities
Note X – Violation of Finance-Related Legal and Contractual Provisions
Required Supplementary Information (RSI)
Required Supplementary Information (RSI) 4.7
Budgetary Comparisons  4.7.2
Infrastructure Condition and Maintenance Data 4.7.6
Management’s Discussion and Analysis 4.7.1
Other Postemployment Benefit (OPEB) Plan Schedules  4.7.4
Pension Plan Information 4.7.3
Revenue and Claims Development Trend Data (for Public Entity Risk Pools) 4.7.5
Supplementary and Other Information
DES Schedule of Expenses – Risk Pools 4.14.2
List of Participating Members – Risk Pools 4.14.1
Expenditures of Federal Awards (SEFA/Schedule 16) 4.14.5
SAO Annual Report Schedules
Revenues, Expenditures and Expenses (Schedule 01) 4.8.1
Liabilities (Schedule 09) 4.8.3
Expenditures of State Financial Assistance (Schedule 15) 4.8.16
Public Works − Cities and Counties (Schedule 17) 4.8.6
Sales and Use Tax for Public Facilities – Rural Counties (Schedule 20) 4.8.8
Risk Management (Schedule 21) 4.8.9
Assessment Questionnaire (Schedule 22) 4.8.14
GFOA Financial Reporting Recognition Programs 4.9
Alerts & Changes
Reporting Year: 2024
Reporting Year: 2023
Reporting Year: 2022
Reporting Year: 2021
Reporting Year: 2020