BARS Reporting Templates
The Microsoft Word and Excel templates provided on this page are designed to help local governments with different aspects of their accounting and financial reporting. The templates should be used in conjunction with the appropriate BARS Manuals, which contain additional information and instructions for the preparation of the financial reports.
Forms and Other Resources
- Annual Report Submissions Page (Note: Requires SAW login)
- BARS and Annual Report Filing FAQ
- Cash Basis BARS Manual Notes to Financial Statements (Note: Template updated as of December 18, 2020 BARS update, for updates see the Cash BARS Manual. FY2020 will be the last year of the word file template).
- Certification (Note: A digital signature/certification is included as part of the standard Online Filing System steps)
- Educational Service District (ESD) FY2020 Notes to the Financial Statements Template
- Online Filing Flag Descriptions Guide (New!)
Schedules
Schedule 01
- The BARS codes listed in the templates are the most commonly used codes. A complete list of BARS codes are available in the Charts of Accounts: GAAP BARS Account Export or Cash BARS Account Export.
Note: As of FY2020, Cash-basis Schedule 01 templates received significant updates; the new templates are incompatible with prior-year reports (FY2019 and earlier). For more information, please see Cash BARS Alerts & Overview of Significant Changes. If you need assistance with filing a prior report, please email LGCSFeedback@sao.wa.gov.- Air Pollution (Cash – Governmental) (Cash – Proprietary) (GAAP – Governmental) (GAAP – Proprietary)
- Area Agency on Aging (Cash) (GAAP)
- Cemetery District (Cash)
- Conservation District (Cash)
- Diking/Drainage District (Cash)
- Economic/Industrial Development (Cash) (GAAP)
- Emergency Management Services (Cash – Governmental) (Cash – Proprietary) (GAAP – Governmental) (GAAP – Proprietary)
- Fire Protection District (Cash) (GAAP) (Small Cash Fire Districts)
- Flood Control District (Cash)
- Health District (Cash) (GAAP)
- Hospital District (Cash) (GAAP)
- Housing Authority (Cash) (GAAP)
- Insurance Pools/Risk Management (GAAP)
- Irrigation and Reclamation District (Cash) (GAAP)
- Library District (Cash) (GAAP)
- Local/Regional Trauma Care Council (Cash)
- Mosquito/Pest/Weed District (Cash)
- No Activity (Cash) (GAAP – Governmental) (GAAP – Proprietary)
- Park and Recreation District (Cash) (GAAP)
- Port/Airport (Cash) (GAAP)
- Public Development Authority (Cash – Governmental) (Cash – Proprietary) (GAAP – Governmental) (GAAP – Proprietary)
- Public Facilities District (Cash – Governmental) (Cash – Proprietary) (GAAP – Governmental) (GAAP – Proprietary)
- Public Utility District (GAAP)
- Regional Planning Council (Cash – Governmental) (Cash – Proprietary) (GAAP – Governmental) (GAAP – Proprietary)
- Regional Support/Community Network (Cash) (GAAP)
- Stadium Authority (GAAP)
- Transportation Authority (Cash) (GAAP)
- Transportation Benefit District (Cash) (GAAP)
- TV Reception District (Cash)
- Water Conservancy Board (Cash)
- Water/Sewer District (Cash) (GAAP)
Other Schedules
- 06 – Summary of Bank Reconciliation (County Cash Basis and City Cash Basis)
- 17 – Public Works (City Version) (County Version)
- 19 – Labor Relations Consultant(s)
- 20 – Sales and Use Tax for Public Facilities (Rural Counties)
- 21 – Risk Management
Schedules Designed for Online Filing:
The following are current templates used for online filing. During the filing process users will have an opportunity to print/save a final version of the schedules in the format prescribed in the BARS Manuals.
Select prior-year templates (including pension/OPEB) can be found here.
- 09 – Liabilities
- 15 – Schedule of State Financial Assistance
- 16 (as of FY2020) – Schedule of Expenditures of Federal Awards (SEFA) now with a COVID-19 expenditures field!
- 16 Notes – Notes to the Schedule of Expenditures of Federal Awards (Non-schools; required addendum to Schedule 16 – Schedule of Expenditures of Federal Awards [SEFA]. Schools should use the template provided by OSPI.)
- 22 – Schedule 22 is a Web-based form and is available within the Online Filing application (portal); login required.
For additional information/assistance, see Schedule 22 Guidance.
Miscellaneous Templates
Pension/OPEB Templates for Fiscal Year 2020
- (Cash) Pension Illustration 1
- (GAAP) Pension Worksheet
- (GAAP) Pension Note for State Sponsored Plans
- (GAAP) RSI for State Sponsored Plans
- (GAAP) Pension Note for Single Employers (Qualifying Trust)
- (GAAP) RSI for Single Employers (Qualifying Trust)
- (GAAP) Pension Note for for Single Employer (No Qualifying Trust)
- (GAAP) RSI for Single Employer (No Qualifying Trust)
- (GAAP) Defined Benefit Other Postemployment Benefit (OPEB) Plans – No Qualifying Trust
- (GAAP) RSI OPEB (No Trust)
- (GAAP) Defined Benefit Other Postemployment Benefit (OPEB) Plans – Qualifying Trust
- (GAAP) RSI OPEB (Qualifying Trust)
Pension/OPEB Templates for Fiscal Year 2017-2019
- See the Prior-Year Templates page.