BARS Alerts
| BARS Manual PDF | PDF of the Cash BARS 2020 |
| 04/24/2020 | COVID-19 BARS Coding |
| 10/01/2020 | CARES Act Grant Monies Expenditure Codes |
| 12/18/2020 | Annual update, see changes below |
| 3/12/2021 | COVID-19 Vaccine and Donating PPE Reporting Requirements |
Overview of Changes – Applicable to the Reporting Year 2020
| Topic | Reference | Description of Changes |
|
Chart of Accounts |
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| BARS Account Export | All BARS Codes | Remember to download the most current version of the BARS Chart of Accounts. |
| 386 (Court Remittances) | 3860000 – Updated the referenced RCWs for courts. Allowed only in Fiduciary Funds. |
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| BARS Account Export | 586 (Court Remittances) | 5860000 – Updated the referenced RCWs for courts. Allowed only in Fiduciary Funds. |
| BARS Account Export | Any use of all functional BARS accounts in fiduciary funds | 389/589, 386/586 and 361 are the ONLY codes allowed in fiduciary funds. All other codes will be red flagged. |
| BARS Account Export | 3899000 (Other Custodial Activities) | 3899000 – Only allowed in governmental and proprietary funds, not allowed in the fiduciary funds. |
| BARS Account Export | 5899000 (Other Custodial Activities) | 5899000 – Only allowed in governmental and proprietary funds, not allowed in the fiduciary funds. |
| BARS Account Export | 316.40 (Business & Occupation Tax – Utility) | 316.40 (Business & Occupation Tax – Utility) – Not allowed in proprietary funds. |
| BARS Account Export | 341/51P (General Government) | 341 and 51P (General Government) BARS Codes → Allowed only in governmental funds and internal service funds. Exception - 341.70 Sale of Merchandise - allowed in governmental and proprietary funds. See additional 518 information below. |
| BARS Account Export | 343.60 (Cemetery Sales & Services) | 343.60 (Cemetery Sales & Services) – Not allowed in permanent funds. |
| BARS Account Export | 343.80/538.00 (Combined Utilities) | 343.80/538.00 (Combined Utilities) – Allowed only for Public Utility Districts. |
| BARS Account Export | 348.00 (Internal Service Funds Sales and Services) | 348.00 (Internal Service Funds Sales and Services) – Allowed only in internal service funds. Read more about the use of 348.00 and internal service funds in the audit connection blog, “BARS Code Spotlight”. |
| BARS Account Export | 382/582 (Deposits/Retainage) | 382/582 (Deposits/Retainage) – Not allowed in fiduciary funds. Allowed only in the governmental and proprietary funds. |
| BARS Account Export | 518 (Centralized/General Services) Codes | All 518 (Centralized/General Services) – For general purpose governments only. 518.65 Impact Fee Distributions to Local Governments - General Fund and Special Revenue Fund use only. 518.70 Printing Services - General Fund and Internal Service Fund use only. 518.80 Information Technology Services - General Fund and Internal Service Fund use only. All other 518 codes not listed above - Allowed in all governmental funds or internal service funds. |
| BARS Account Export | 519 (Risk Management Services) | For general purpose governments only. Allowed only in general fund and internal service fund. *Exception: Risk Pools may use 519 in enterprise funds. |
| BARS Account Export | 541 (Roads/Streets Construction – Preservation Projects) | 541 (Roads/Streets Construction – Preservation Projects) – This GAAP only code is no longer active in the Cash Basis Chart of Accounts. |
| BARS Account Export | 548 (Public Works – Centralized Services) | 548 (Public Works – Centralized Services) – Allowed only in general fund and internal service fund. |
| BARS Account Export | 308 / 508 (beginning/ending cash and investment balance codes) | Cash Basis Cash and Investment Balance Codes – 308.21/508.21: Allowed only in permanent funds and private-purpose trust funds. 308.31/508.31: Allowed in all fund types. 308.41/508.41: Allowed in all fund types except fiduciary. 308.51/508.51: Allowed in all fund types except fiduciary. *308.91/508.91: Allowed in all fund types except fiduciary. *Only the general fund can report a positive unassigned balance. |
| Budgeting | ||
| Budget Adoption and Amendments | 2.4.3 | Updated the referenced RCWs and updated for any changes to RCWs |
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Accounting |
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| Fund Types & Accounting Principles | 3.1.7 | Fiduciary funds – Added a reference to the new Determining Fiduciary Activities to be Reported in Custodial Funds |
| Beginning and Ending Cash and Investments Classifications | 3.1.8 | Updated full section to include the new beginning and ending cash and investments classifications |
| County External Investment Pools | 3.2.9 | 3.2.9.20 updated link to the RCW |
| Capital Asset Management | 3.3.8 | 3.3.8.40 Clarified the definition and requirements for capitalization threshold |
| Accounting for LOCAL Program | 3.4.11 | Updated the Washington State Treasurer link to the LOCAL program |
| Pensions | 3.4.13 | Annual update for the DRS PEFI changes |
| OPEB | 3.4.16 | 3.4.17.80 Updated the years in the measurement date table |
| Liquor Tax and Profits – Two Percent Substance Abuse Treatment Programs | 3.6.8 | 3.6.8.10 Changed "Programs must be approved by the behavioral health organization and the secretary of the Department of Social and Health Services" to "…secretary of the Department of Health" to match RCW 71.24.555 |
| DSHS Advances | 3.6.10 | Removed references to modified accrual accounting |
| Grants – Accounting | 3.7.1 | 3.7.1 Updated references to Office of Management and Budget (OMB) Circulars 3.7.1.20 Included other federal financial assistance guidance 3.7.1.30 Removed reference to the American Recovery and Reinvestment Act (ARRA) 3.7.1.30 Added Identification of COVID-19 related awards requirements 3.7.1.41 Removed the Common Rule Administrative Requirements section 3.7.1.51 Removed the OMB Circular A-87 Cost Principals section |
| Unemployment and Deferred Compensation | 3.8.1 | 3.8.1.100 Added requirements for reporting defined compensation plans. |
| Paths and Trails | 3.8.10 | Updated references to RCW 3.8.10.70 Updated references to reserved versus restricted |
| Overhead Cost Allocation | 3.9.5 | Updated references to RCW 3.9.5.80 Removed references to OMB Circular A-87 3.9.5.100 Removed references to OMB Circular A-87 Added an "Additional resources" section |
| Limitation of Indebtedness | 3.10.5 | Updated references to RCW Created a Footnotes section |
| Transportation Benefit Districts | 3.11.1 | 3.11.1.120 Changed a reference from a negative 3850000 code to a 5850000 code. Added an Additional Resources section |
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Reporting |
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| Reporting Requirements and Filing Instructions for Cities and Counties | 4.1.5 | 4.1.5.10 Removed references to the Schedule 07 and Schedule 11 4.1.5.10 Updated the county requirements to include the Schedule 06 |
| Fund Resources and Uses Arising from Cash Transactions (C-4) | 4.3.12 | Updated section to remove references to reserved/unreserved and replaced with new cash and investment classifications 4.3.12.100 Updated the sample C-4 with new format |
| Determining Fiduciary Activities Reported in Custodial Funds | 4.3.14 | New section for determining fiduciary custodial funds |
| Schedule 06 | 4.8.17 | City and County Fiscal Year 2020 reporting requirement Clarified instructions for the Schedule 06 |
| Schedule 09 | 4.14.13 | Section number updated to 4.14.13 (from 4.8.13). 4.14.13.100 Updated information on reporting pension (264.30) and OPEB liabilities (264.40) 4.14.13.110 Updated the due date instructions to list I.D. Numbers that do not require a due date to be reported. |
| Schedule 16 | 4.14.5 | Section number updated to 4.14.5 (from 4.8.5). Annual update for SEFA including updates to the note requirements and COVID-19 reporting requirements |
| Schedule 17 | 4.8.6 | 4.8.6.20 Updated reporting requirements for counties due to changes in RCW |
| Schedule 21 | 4.8.9 | 4.8.9.20 Added information for the Washington Paid Family & Medical Leave self-insurance. |
| Note 1 – SSAP | Note 1 – SSAP | Removed references to reserved/unreserved and updated with new cash and investment classification |
| Note X – COVID-19 | Note X – COVID-19 | Created a separate note for COVID-19 reporting requirements |
| Note X – Going Concern | Note X – Going Concern | Clarified reporting requirements and included reporting requirements for bankruptcy |
| Note X – Long-term Debt (formerly Debt Service Requirements) | Note X – Long-term Debt (formerly Debt Service Requirements) | Updated the disclosure to include direct borrowings, direct placements, and significant debt agreement terms |
| Note X – Other Disclosures | Note X – Other Disclosures | Removed reference to COVID-19 required note |
| Note X – PFML | Note X – PFML | New note for disclosure for governments that are self-insured for the Washington Paid Family & Medical Leave |
| Online Filing | ||
| Schedule 01 | Schedule 01 | All Schedule 01s are updated for the new cash and investment balance classifications |
| Schedule 06 | Schedule 06 | Schedule 06 is required for Fiscal Year 2020 reporting for both cities and counties |
| Schedule 07 | Schedule 07 | Schedule 07 has been removed. Replaced with the Schedule 06. |
| Schedule 11 | Schedule 11 | Schedule 11 has been removed. Replaced with the Schedule 06. |
| Schedule 16 | Schedule 16 | Schedule 16 and the Schedule 16 Notes have been updated for the required reporting of CARES Act monies |
| Schedule 21 | Schedule 21 | Schedule 21 has been updated it include new questions and information on the PFML (State medical leave) |
| Pension and OPEB Templates | Pension and OPEB Templates | Fiscal Year 2020 Pension and OPEB templates are being refreshed and will be available for download. |
| Online Filing Flag Descriptions | Online Filing Flag Descriptions | Guide to Online Filing Flag Descriptions has been added to the Forms and Other Resources section of the BARS Reporting Templates page. |