1 Charts of Accounts
1.1 Account Structure
1.1.2.10 All BARS codes are required to be seven-digits for reporting purposes on the Schedule 01. Local governments may include additional digits within their internal account structure, such as fund numbers and added digits for tracking details. If a different system of numbers is used for internal accounting, it must contain equivalent detail throughout the budget, accounting, and reporting process.
See BARS 3.1.7, Fund Accounting and Fund Types for the structure of fund numbers, which are separate from the required structure of BARS codes.
1.1.2.20 The seven-digit BARS code structure has the following components:
First digit
3 (three) represents beginning balances, revenues, and other increases.
5 (five) represents ending balances, expenditures/expenses, and other decreases.
Second and third digits
Revenues – represents the source (origin or originating category) of revenues. These digits are always prescribed and required for reporting on the Schedule 01.
Expenditures – represents the different functions and activities for which the expenditures/other decreases are supporting.
Fourth and fifth digits
Revenues – represents further details for specific types of revenues within a particular source.
Expenditures – represents further details for specific elements and sub-elements of activities related to the particular function and activity.
Sixth and seventh digits (Object Codes)
Revenues – The numbers have not been defined, and are available for the additional coding by the local government. However, as the BARS manual is updated, they may be assigned for specific purposes.
Expenditures – The numbers assigned to identify expenditures/expenses according to the character and the type of items purchased or services obtained.
Minimum levels for reporting revenues and expenditures/expenses
1.1.2.50 The following chart summarizes the amount of detail required.
| Digit | Example | Revenues |
| Fund | 001 | Required [3] |
| First | 300 | Required |
| Second | 340 | Required |
| Third | 342 | Required |
| Fourth | 34220 | Optional [4] |
| Fifth | 34221 | Optional [4] |
| Sixth | 342211 | Optional |
| Seventh | 3422111 | Optional |
| Digit | Example | Expenditures |
| Fund | 001 | Required [3] |
| First | 500 | Required |
| Second | 510 | Required |
| Third | 514 | Required |
| Fourth | 51420 | Optional [4] |
| Fifth | 51420 | Optional [4] |
| Sixth | 5142021 | Required |
| Seventh | 5142021 | Optional |
Footnotes:
[1] Except 308 - beginning fund balance/net position.
[2] Except 508 - ending fund balance/net position.
[3] Except for fiduciary funds where the second digit is required.
[4] Except when specifically prescribed in the BARS Manual.