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. However, 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:
- Certification
- Cash Basis BARS Manual Notes to Financial Statements
- Notes to Federal Awards (Addendum to Schedule 16 – Schedule of Expenditures of Federal Awards)
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 BARS Manuals Chart of Accounts.
- 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 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) (GAAP)
- 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)
- 07 – Disbursement Activity (County Cash Basis)
- 11 – Cash Activity (County 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 templates are 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.
- 09 – Liabilities
- 15 – Schedule of State Financial Assistance
- 16 – Schedule of Expenditures of Federal Awards
- 22 – Schedule 22 is a Web-based form and is available within the online filing application (portal).
For additional information/assistance, see Schedule 22 Guidance.
Miscellaneous Templates:
Pension/OPEB Templates for Fiscal Year 2019
- (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
- (GAAP) RSI for Single Employers
- (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 2018
- (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
- (GAAP) RSI for Single Employers
- (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 Templates for Fiscal Year 2017
- (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
- (GAAP) RSI for Single Employers
- (GAAP) RSI OPEB no Trust
- (GAAP) RSI for Single Employers
Pension Templates for Fiscal Year 2016
- (Cash) Pension Illustration 1