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
These webinars will provide an overview of annual report components and a walk-through of the online reporting system. A pre-recorded version of the live webinars can be found 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 11 recordings)
-
Introduction to the BARS Manual (SAO eLearning runs 33 minutes) *Added April 15, 2024*
- 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.
2024 BARS Update *Added October 28, 2024
- Cash BARS Update
- 2024 BARS Cash Update (eLearning runs 13 minutes)
- Cash BARS Accounting Changes and Error Corrections (eLearning runs 5 minutes)
- Cash BARS Compensated Absences (eLearning runs 26 minutes)
- GAAP BARS Update
- 2024 BARS GAAP Update (eLearning runs 11 minutes)
- GAAP BARS Accounting Changes and Error Corrections (eLearning runs 8 minutes)
- GAAP BARS Compensated Absences (eLearning runs 26 minutes)
2023 BARS Update *Added October 30, 2023*
- Recorded version of the 4th Annual BARS Updates for GAAP and Cash Basis BARS, including information on the changes coming to the BARS Manuals in December 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 GAAP Update (eLearning runs 1:41, Leases begins at 0:49)
- 2022 BARS Cash Update (eLearning runs 1:46, Leases begins at 0:50)
- Annual Filing System and Schedules Library (contains 5 recordings)
-
Annual Filing System Walk-Through:
This video is designed for new users or local governments who would like a refresher on how to use the online reporting system. This webinar will include an overview of the annual report's components and a walk-through of the online reporting system, applicable for Fiscal Year 2023 filing.
- Walk through the Filing System (Added January 2024) (eLearning runs 0:49:47)
- Annual Online Filing System for Cash (Added April 2024) (eLearning runs 1:46:29)
- Annual Online Filing System for GAAP (Added April 2024) (eLearning runs 1:57:11))
Schedule 06: Bank Reconciliations for Cash Basis Governments (Added December 2023) (eLearning runs 0:30:38)
- This webinar covers the Schedule 06 reporting requirements, resources, and tools available for Cash Basis cities, towns, and counties.
- This webinar provides an overview of the changes made to the Schedule 20 (Schedule of Sales and Use Tax for Public Facilities). These changes are applicable for fiscal year 2023 reporting. For Rural Counties only.
- Specific Accounting and Reporting Topics Library (contains 9 recordings)
-
Introduction to Governmental Accounting Series
- 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.
- 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
- GAAP Leases, as of August 2021 (eLearning runs 53:51)
- Cash Leases, as of August 2021 (eLearning runs 56:45)
- These recordings discuss the changes to governmental lease accounting and reporting for both GAAP and Cash BARS basis governments.
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
- Introduction to SBITA (eLearning runs 14:10)
- GAAP SBITA & PPP Accounting and Reporting, as of July 2023 (eLearning runs 44:31)
- Cash SBITA & PPP Accounting and Reporting, as of July 2023 (eLearning runs 39:05)
- Accrual Accounting Fundamentals and Terms (Added December 18, 2024) (eLearning runs 1:00:46)
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.