Reporting Year: 2022

BARS Alerts

BARS Manual PDF PDF of the Cash BARS 2022
02/07/2023 Opioid Settlement Update
12/17/2022 Annual update, see changes in table below

Overview of Changes – Applicable to the Reporting Year 2022

Topic Reference Description of Changes
    Chart of Account
BARS Account Export 512.50 (Municipal Court Expenses) 512.50 (Municipal Court Expense) – Retired see 512.51 and 512.52

BARS Account Export

512.51 (Non-Contracted Court) 512.51 New Code – This code is to be used for municipal governments that provide their own court services.
BARS Account Export 512.52 (Contracted Courts) 512.52 New Code – This code is to be used when a municipal government contracts out their court services and should also be used by governments providing the court services to another municipality.
BARS Account Export 54P (Transportation) Transportation codes are restricted to governmental funds (Exceptions are codes 542.65, 547.10, 546.00, 547.20)
BARS Account Export 341.81 (Data/Word Processing, Printing, Duplication & IT services) 341.81 (Data/Word Processing, Printing, Duplication & IT services) Allowed for Fire Districts that provide IT services to other Fire Districts.
BARS Account Export 518.61 (Judgments & Settlements) 518.61 (Judgments & Settlements) Restricted to fund types 100, 200, 300, 500, 700. Only to be used by general purpose governments.
BARS Account Export 333.45.30 (Federal Indirect Award from Institute of Museum and Library Services (IMLS)) 333.45.30 New Code – This code is to be used for federal indirect awards from the Institute of Museum and Library Services (IMLS).
BARS Account Export 331.45.30 (Federal Direct Award from Institute of Museum and Library Services (IMLS)) 331.45.30 New Code – This code is to be used for federal direct awards from the Institute of Museum and Library Services (IMLS).
BARS Account Export Added instructions and a new resource "Codes to Funds" Added instructions for chart of accounts export. All codes from the Chart of Accounts as of November 30th are included in the resource with the allowable fund types indicated.
   

Budgeting

Budget Adoption and Amendments 2.4.3 2.4.3 Removed statement that this guidance applies only to cities and counties since it applies to all government types.
   

Accounting

Original Supporting Documentation 3.1.4 3.1.4 Clarified guidance on electronic documentation and digital signatures.
Fund Types & Accounting Principles 3.1.7 3.1.7.40 – Clarified how to account for non-cash transactions and receipting by a third party for the benefit of the government.
3.1.7.50 – Clarified which transactions can be reported in Permanent Funds.
Leases and Installment Purchases 3.4.1 3.4.1 Leases – New section for the leases standard
Intergovernmental and Forgivable Loans 3.4.7 3.4.7 Intergovernmental and Forgivable Loans – Moved accounting for forgivable loans out of the Schedule 09 instructions and added information on intergovernmental loans.
Accounting for LOCAL Program Financing Activities 3.4.11 3.4.11.30 – Added that deposits of LOCAL program resources into bank accounts besides LGIP still must be reported.
Pension Liabilities 3.4.13 3.4.13 Updates, changes, and clarifications for reporting pensions made throughout.
Other Postemployment Benefits (OPEB) 3.4.16 3.4.16 Updates, changes, and clarifications for reporting other postemployment benefits made throughout.
Federal Awards - Accounting 3.7.1 3.7.1 Updates, changes, and clarifications for reporting federal awards made throughout (annual updates).
Use of Payroll and Claims Funds 3.8.6 3.8.6.30 – Added information on registered warrants issued by counties.
Imprest, Petty Cash and Other Revolving Funds 3.8.8 3.8.8.20 – Added a new section, bullet 6, for debit and ATM card use.
Interfund Loans 3.9.1 3.9.1.10 – Added when interfund loans could be used and requirements for interfund loans from the General Fund.
3.9.1.31 – Added information on negative fund balances and the accounting for those balances.
3.9.1.32 – Added information on when interfund payments become interfund loans.
Limitation of Indebtedness 3.10.5 3.10.5.60 – Changed capital leases to installment purchases
3.10.5.70 – Added leases to the obligations that do not constitute debt for debt limitation.
Promotional Hosting 3.10.7 Added public facility districts to governments that can participate in promotional hosting.
    Reporting
Reporting Requirements and Filing Instructions for Cities and Counties 4.1.5 Removed Schedule 19 from the list of required schedules.
Reporting Requirements and Filing Instructions for Special Purpose Districts 4.1.6 Removed Schedule 19 from the list of required schedules.
Determining Fiduciary Activities to be Reported in Custodial Funds 4.3.14 4.3.14 Added determinations for Flexible Savings (FSAs) and Health Savings Accounts (HSAs), both when a government controls the asset and when the government does not.
Sales and Use Tax for Public Facilities – Rural Counties (Schedule 20) 4.8.8 4.8.8 Added an example of the new online filing template for Schedule 20.
Expenditures of Federal Awards (Schedule 16) 4.14.5 4.14.5 Updates, changes, and clarifications for reporting federal awards made throughout (annual updates).
Schedule of Long-term Liabilities (Schedule 09) 4.14.13 4.14.13 Removed information on forgivable loans. It was moved to the new Intergovernmental and Forgivable Loans section. Added Schedule 09 lease reporting ID#s.
Note X – Budget Compliance Note X – Budget Compliance Added information for reporting biennial budgets.
Note X – COVID-19 Note X – COVID-19 Removed the requirements for all governments to report this note.
Note X – Fiduciary Activitites Note X – Fiduciary Activitites Removed.
Note X – Going Concern Note X – Going Concern Added instructions for when to use each part of the note.
Note X – Leases (Lessees) Note X – Leases (Lessees) New note for disclosing lease liabilities.
Note X – Long-term Debt Note X – Long-term Debt Added information for conduit debt.
Note X – Pension Plans Note X – Pension Plans Updates, changes, and clarifications for reporting pensions made throughout.
Note X – Telecommunications Note X – Telecommunications New note for governments that are providing telecommunications services (wholesale and retail broadband).
    Online Filing
Schedule 01 Templates BARS Reporting Templates Schedule 01 templates for online filing schedules have been updated.
Pension and OPEB Templates BARS Reporting Templates Fiscal year 2022 Pension Calculation Worksheet template is available for download.
Schedule 19 – Labor Relations BARS Reporting Templates Removed due to change in state law.