Training and Workshops

Filing training and other resources

The State Auditor's Office (SAO) provides training to local government staff to help them file their annual report and to provide classes in finance, budgeting, accounting, reporting and other relevant fields.

Quick Links
Annual BARS Update Training
Annual Filing Training and Support
eLearnings
In Person Trainings

Annual BARS Update Training

The Annual BARS Update webinars occur in the fall each year. Live webinars are a no-cost, CPE eligible training offered by SAO's Local Government Support Team. Webinar topics include accounting and reporting updates coming to the BARS Manuals, annual report filing changes, new BARS codes, and more.

The recordings of the 2024 BARS Updates for Fiscal Year 2024 reporting can be found in the eLearnings section below.

Annual Filing Training and Support

The annual report deadline is 150 days after a government's fiscal year end. Annual reports for governments whose fiscal year end is December 31, 2024 are due by May 30, 2025.

Webinars

Join us for a free, 2-hour live webinar that will provide an overview of each component of the annual report; including what information is required to complete each component, where to find the BARS Manual instructions, preparing templates, etc. We will also briefly discuss any recent changes to the reporting requirements and help local governments make sure they have the tools and resources to successfully file their annual report. Disclaimer: this training is geared towards new users of the annual filing system. For filing system refresher training, see the recorded training in the eLearnings section below.

Filing Support

We offer one-on-one filing support for local governments that have started the filing process and have specific questions. The support is virtual, using video or conference call services.

Local governments may request individualized assistance by emailing LGCSFeedback@sao.wa.gov or calling the voicemail line (564) 201-2975

Need help or assistance?

For assistance or have a filing question; please contact LGCSFeedback@sao.wa.gov or call the voicemail line (564) 201-2975.

eLearnings

The State Auditor's Office is pleased to offer recordings of our live free, web-based trainings. Access the recorded trainings below.

BARS Library (contains 12 recordings)

Introduction to the BARS Manual (eLearning runs 33 minutes) 

  • Join SAO for a tour of the BARS Manual. In this introductory video you will learn how to navigation through the various components of the manual. (added April 15, 2024)

BARS Coding 

  • GAAP Overview of BARS Memorandum and Balance Sheet Accounts 
    (added January 16, 2025) (eLearning runs 5 minutes) 
    This recording provides an overview of the memorandum and balance sheet BARS accounts for schedule 01 reporting, which are applicable to local governments who report on a GAAP basis of accounting.

2024 BARS Update (added October 28, 2024)

2023 BARS Update (added October 30, 2023)

  • 2023 BARS GAAP Update (eLearning runs 13 minutes)
     
  • 2023 BARS Cash Update (eLearning runs 17 minutes)
     
  • Subscription Based Information Technology Arrangements (SBITA) and Public-Private and Public-Public Partnerships (PPP) (in the accounting topics library below)
     
2022 BARS Update (added November 2022)
 
Annual Filing System and Schedules Library (contains 9 recordings)

Annual Report Requirements:
These recordings provide an overview of the annual report requirements, including what information is needed to complete each component of the annual report and how to use the BARS Manual in conjunction with the SAO reporting templates.

Annual Filing System Walk-Through Fiscal Year 2024:
These recordings include an overview of the annual report's components and a walk-through of the online reporting system, applicable for Fiscal Year 2024 filing.

Annual Filing System Walk-Through Fiscal Year 2023:
These recordings include an overview of the annual report's components and a walk-through of the online reporting system, applicable for Fiscal Year 2023 filing.

Annual Filing System Schedules:

Schedule 06: Bank Reconciliations for Cash Basis Governments (added December 2023) (eLearning runs 0:30:38)
This recording covers the Schedule 06 reporting requirements, resources, and tools available for Cash Basis cities, towns, and counties.

Schedule 20: Sales and Use Tax for Public Facilities – Rural Counties (added December 2023) (eLearning runs 0:08:20)
​​​This recording provides an overview of the changes made to the Schedule 20 (Schedule of Sales and Use Tax for Public Facilities). These changes are applicable starting with fiscal year 2023 reporting. For Rural Counties only.

Specific Accounting and Reporting Topics Library (contains 13 recordings)

Interfund Activities (2 recordings)
These recordings discuss accounting for interfund activities. Defining reciprocal and nonreciprocal activities and the four types of interfund activities as well as example journal entries. Finally, they discuss special topics such as utility tax accounting for cities and the difference between interfund services provided/used and interfund reimbursements.

Introduction to Governmental Accounting Series (4 recordings)

  • Accrual Accounting Fundamentals and Terms (added December 18, 2024) (eLearning runs 1:00:46)
    This recording provides a beginner's overview of accrual accounting including a review of basic accounting terms, accrual accounting basics, journal entries and financial statements.
     
  • Cash Basis Accounting and Fundamentals (added March 6, 2025) (eLearning runs 38:40)
    This recording provides a beginner's overview of cash basis accounting, including basic accounting terms, cash basis account basics, and common transactions and journal entries.
     
  • GAAP Governmental Accounting Basics (added February 7, 2025) (eLearning runs 47:23)
    This recording provides high-level overview of GAAP Governmental accounting basics including difference between full accrual and modified accrual, common transactions and journal entries, exchange vs. non-exchange, and more.
     
  • Introduction to Fund Principles (added April 30, 2024) (eLearning runs 50:46)
    This recording provides an overview of governmental funds: what they are, the categories of funds, and the fund types within those categories. This training is applicable to both GAAP and Cash BARS basis governments.

Lease recordings (2 recordings)

OPEB and Pension (2 recordings)

  • OPEB for Cash Basis Governments (eLearning runs 41:00)
    This webinar covers the Other Post-Employment Benefits reporting requirements, resources, and tools available for Cash Basis local governments. 
     
  • Pension Calculations for Cash Basis Governments – DRS Plans (eLearning runs 21:58)
    This video demonstrates how cash basis governments can use the SAO Cash Pension Worksheet to calculate their net pension liabilities and net pension assets for their pension plans administered by the Department of Retirement Systems (DRS). Added January 18, 2023. 

SBITA - Subscription Based Information Technology Arrangements recordings (3 recordings)

 

Not finding what you are looking for? Check out other eLearnings available on our Improving Government Training Videos page.

 

Training Classes

Register for training classes in finance, budgeting, accounting, reporting and other relevant fields through WFOA's Non-Conference Training page.

For more information or questions regarding any of the trainings listed above contact LGCSFeedback@sao.wa.gov.