BARS Alerts
| BARS Manual PDF | PDF of the GAAP BARS 2020: Part 1 Part 2 |
| 04/24/2020 | COVID-19 BARS Coding |
| 10/01/2020 | CARES Act Grant Monies Expenditure Codes |
| 12/18/2020 | Annual update, see changes in table 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 | ||
| BARS Account Export | All BARS Codes | Remember to download the most current version of the BARS Chart of Accounts |
| BARS Account Export | 386 (Court Remittances) | 3860000 – Updated the referenced RCWs for courts. Allowed only in Fiduciary Funds. |
| 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 | 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 → |
| 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 | 37P (Other Revenue and Capital Contributions) | 37P (Other Revenue and Capital Contributions) – Only allowed in proprietary funds. |
| BARS Account Export | 398.50 (Insurance Recoveries) | 398.50 (Insurance Recoveries) – Only allowed in governmental funds. |
| BARS Account Export | 518 (Centralized/General Services) Codes |
All 518 (Centralized/General Services) – 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 code is for modified approach to infrastructure. Allowed in all fund types except fiduciary and permanent. |
| 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 | GAAP beginning/ending balance codes | GAAP Fund Balance and Net Position Codes – 308.20/508.20, 308.30/508.30, 308.40/508.40, 308.50/508.50, 308.90/508.90 – allowed only in governmental funds. 308.60/508.60, 308.19/508.19, 308.89/508.89 – allowed only in proprietary funds. Exception: 308.19/508.19 allowed in GAAP fiduciary funds. |
| Revenue/Expenditure Accounts Overview | 1.3.10 | Other Increases and Other Decreases in Fund Resources Removed BARS Codes 3821000, Refundable Deposits, 3822000, Retainage Deposits, and 5821000, Refund of Deposits, 5822000, Refund of Retainage Deposits. These should be reported as liability accounts for GAAP basis. |
| Determining Operating/Nonoperating Revenues/Expenses in Proprietary Funds | 1.5.10 | Updated the matrix for guidance on determining operating/nonoperating revenues/expenses |
| 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 | 3.1.1 | Fiduciary funds – Added a reference to the new Determining Fiduciary Activities to be Reported in Custodial Funds Fiduciary funds – Added a GASB 34, Paragraph 106 reference for capital assets reported in fiduciary funds |
| Capital Asset Management System Requirements | 3.3.9 | 3.3.9.30 Clarified requirements for capitalization thresholds |
| Capital Asset Accounting | 3.3.10 | 3.3.10.90 Clarified "placed in service" for definition |
| Pensions | 3.4.2 | Annual update for the DRS PEFI changes |
| OPEB | 3.4.17 | 3.4.17.80 Updated the years in the Measurement date table |
| Asset Retirement Obligations | 3.4.19 | Created a new section for the accounting guidance for asset retirement obligations |
| Pollution Remediation | 3.4.20 | Created a new section for the accounting guidance for pollution remediation |
| 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 |
| 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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| GAAP Reporting Requirements | 4.1.1 | 4.1.1.210 Clarified the definition of "financially accountable" 4.1.1.220 Clarified the reporting of component units Financial Reporting Entity Flowchart updated for determining fiduciary trust funds and defined compensation plans |
| Net Position | 4.2.8 | Clarified requirements for reporting and calculations of the components of net position 4.2.8.10 Created a downloadable worksheet for converting governmental fund balances to net position |
| Risk Pools – Statement of Net Position – Additional Reporting Instructions | 4.3.4 | Removed this section from proprietary fund financial statement section and created a new section for the additional reporting requirements for risk pools. |
| Determining Fiduciary Activities Reported in Custodial Funds | 4.3.7 | New section for determining fiduciary custodial funds |
| Schedule 09 | 4.8.3 | Section number updated to 4.14.3 (from 4.8.3). 4.83.100 Updated information on reporting pension (264.30) and OPEB liabilities (264.40) 4.8.3.110 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 requirements including updated notes and COVID-19/CARES Act 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 X – AROs | Note X – Asset Retirement Obligations (ARO) | Removed the accounting portion from the note. The accounting portion is now located in Accounting, Liabilities, Asset Retirement Obligations (AROs). |
| Note X – COVID-19 | Note X – COVID-19 Pandemic | Created a separate note for COVID-19 reporting requirements. |
| Note X – Deposits and Investments | Note X – Deposits and Investments | Reorganized and clarified reporting requirements. |
| Note X – Derivatives | Note X – Derivatives | Removed references to LIBOR. |
| Note X – Going Concern | Note X – Going Concern | Clarified reporting requirements and included reporting requirements for bankruptcy. |
| Note X – Pensions | Note X – Pensions | Annual update for the PEFI changes. |
| Note X – PFML | Note X – PFML | Required disclosure if a government is self-insuring the Washington Paid Family & Medial Leave. |
| Note X – Pollution Remediation | Note X – Pollution Remediation | Removed the accounting portion from the note. The accounting portion is now located in Accounting, Liabilities, Pollution Remediation. |
| Note X – OPEB No Qualifying Trust | Note X – OPEB No Qualifying Trust | Annual update to OPEB note disclosure requirements. |
| Note X – OPEB Qualifying Trust | Note X – OPEB Qualifying Trust | Annual update to OPEB note disclosure requirements. |
| Note X – Subsequent Events | Removed reference to COVID-19 required note. There is now a separate note for the COVID-19 Pandemic. | |
| Online Filing | ||
| Online Filing Schedules | Online Filing Schedules | The templates for the online filing schedules have been updated for Fiscal Year 2020 reporting. Schedule templates updated are: Schedule 01, Schedule 16, Schedule 16 Notes, Schedule 21 |
| Pension and OPEB Templates | Pension/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. |