BARS Alerts
| BARS Manual PDF | PDF of the GAAP BARS 2021: Part 1 Part 2 |
| 12/17/2021 | Hot Topic - GAAP Proprietary Fund schedule 01 reporting: Proprietary funds reported in the SAO annual report must include the following: - Actual depreciation amounts reported in each proprietary fund (501XX) - Actual expense amounts for capital expenditures (594XX and 595XX) - Actual expense amounts for principal debt repayments (591XX, 593XX, 599XX) |
| 12/17/2021 | Leases accounting is effective for fiscal year 2022 reporting in 2023. See the Leases project page for more information. |
| 12/17/2021 | Annual update, see changes in table below |
Overview of Changes – Applicable to the Reporting Year 2021
| Topic | Reference | Description of Changes |
| Chart of Accounts | ||
| All BARS Codes | Remember to download the most current version of the BARS Chart of Accounts | |
| BARS Account Export | 344.70 (Transits, Railroads and Other Transportation Systems Services) | 344.70 (Transits, Railroads and Other Transportation Systems Services) - Retired, please see 344.71 and 344.72 |
| BARS Account Export | 344.71 (Transits, Railroads and Other Transportation Systems Services) | 344.71 New Code - Include private vanpool charges, streetcar and monorail fares, disabled/aging transportation fees, etc. For cities/counties: this code is not reported on the road/street report to WSDOT. |
| BARS Account Export | 344.72 (Ferry and Water Taxi Services) | 344.72 New Code - Include the proceeds of ferries and water taxis. Include a vessel replacement surcharge fee (RCW 36.54.200) |
| BARS Account Export | 369.70 (Pension/OPEB Contributions) | 369.70 (Pension/OPEB Contributions) Should only be used for contributions made to a pension/OPEB plan administered by the reporting government. Not for use in the fiduciary funds. |
| BARS Account Export | 395.30 (Proceeds from Sales of Capital Assets) |
395.30 New code - Use for any proceeds received for the sale of capital assets. Examples: real estate (land and buildings), equipment, street vacations, timber sales (timber owned by the municipality). Relatively insignificant proceeds from sales of capital assets should be coded as other revenue. If the money is further distributed to other local governments, such distributions should be coded 337 by these receiving governments. For GAAP enterprise funds, see 372-373 for applicable coding. |
| BARS Account Export | 395.40 (Compensation for Loss/Impairment of Capital Asset) |
395.40 New code - Include insurance and other recoveries for damaged, destroyed, stolen, or lost governmental capital assets. If the recoveries meet the criteria of extraordinary items, they should be reported as such in the financial statements. Insurance recoveries that are related to storm cleanup and are realized, or are measurable and available, in the same year as the related cleanup expenditures should be netted against those expenditures. Insurance recoveries that are related to cleanup and are recognized in subsequent periods should be reported as other financing sources or extraordinary items, as appropriate. FEMA grants are not insurance recoveries and should be coded as direct/indirect federal grants. For GAAP enterprise funds, see 372-373 for applicable coding. |
| BARS Account Export | 518.61 (Judgments and Settlements) | 518.61 (Judgments and Settlement) Updated description to include proprietary funds |
| BARS Account Export | 544.70 (Miscellaneous) | 544.70 (Miscellaneous) - Retired, use appropriate 544XX codes |
| BARS Account Export | 547.00 (Transits, Railroads and Other Transportation Systems Services) | 547.00 (Transits, Railroads and Other Transportation Systems Services) - Retired, please see 547.10 and 547.20 |
| BARS Account Export | 547.10 (Transits, Railroads and Other Transportation Systems Services) | 547.10 New Code - This account should be used only if the local government operates its own, or with other governments, transit, railroad or other transportation system. These expenditures are related to public transportation. For cities/counties: this code is not reported on the road/street report to WSDOT. |
| BARS Account Export | 547.20 (Ferry and Water Taxi Services) | 547.20 New Code -This account should only be used if the local government operates its own, or with other governments, ferries and/or water taxis. |
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Accounting |
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| County's External Investment Pool | 3.2.2 | Updated and clarified this section. Applicable to all counties. |
| Capital Asset Accounting | 3.3.10 | Removed references to capitalized interest. No longer supported by GAAP. |
| Pensions | 3.4.2 | 3.4.2.63 Updated the restricted net position section to include all three GAAP compliant reporting options |
| Criminal Justice Funding | 3.6.4 | 3.6.4.10 Added how to code the sale of confiscated and forfeited items. |
| Impact Fees | 3.6.7 | Clarified accounting for impact fees. |
| Federal Awards - Accounting (Formerly Grants - Accounting) | 3.7.1 | 3.7.1 Changed title to Federal Awards to include all items that must be reported on the Expenditures of Federal Awards (Schedule 16). Updates, changes, and clarifications for reporting awards made throughout. |
| Certain Grants and Other Financial Assistance (Formerly Pass-Through Grants) | 3.7.2 | 3.7.2 Changed title to Certain Grants and Other Financial Assistance to match national standard titles. |
| Purchase Cards | 3.8.4 | 3.8.4.10 Removed references to debit cards Added Additional Reference Section |
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Reporting |
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| BARS Reporting Requirements | 4.1.2 | Updated footnote to include no activity requirements of submitting supporting documents. |
| Net Position | 4.2.8 | Removed reference to deferred outflows in restricted net position to comply with GAAP. |
| Risk Pools – Statement of Net Position – Additional Reporting Instructions | 4.3.4.81 | Updated the definitions for the account balances. |
| Internal Service Funds | 4.3.6 | 4.3.6.60 Added guidance on accounting for internal service funds providing services to fiduciary funds |
| Revenues/Expenditures/Expenses (Schedule 01) | 4.8.1 | Rewrote the section to provide additional links and instructions. |
| Schedule 09 | 4.8.3 | 4.8.3.81 Added guidance on how to account for a recoverable grant with a promissory note included. |
| Schedule 17 | 4.8.6 | 4.8.6.30 Clarified that the amount reported on the Schedule 17 should include all public works, including county road construction. |
| Schedule 21 | 4.8.9 | 4.8.9.40 Clarified definitions in the instructions to preparer. |
| Annual Questionnaire for Accountability Audit (Schedule 22) | 4.8.14 | 4.8.14.10 Added clarification that governments who file a no activity report will not be required to submit a formal Schedule 22, but will need to submit supporting documents. |
| Expenditures of Federal Awards (Schedule 16) | 4.14.5 | Added Quick Links to specific guidance 4.14.5.70 Added additional information on COVID-19 Expenditures including donated personal protective equipment purchased with COVID-19 federal financial assistance, COVID 19 Vaccines - Immunization Cooperative Agreements CFDA #93.268, Provider Relief Fund (PRF) CFDA #93.498 4.14.5.155 Moved and retitled 4.14.5.230 to Preparing the preformatted SEFA template for upload to Online Filing 4.14.5.180 Added yellow flag caution under column 4 instructions. 4.14.5.230 Changed to example of finalized Schedule of Expenditures of Federal Awards. |
| Note 1 - Summary of Significant Accounting Policies | Note 1 - Summary of Significant Accounting Policies | Updated pension section. Added the net position classification section. |
| Note X – AROs | Note X – Asset Retirement Obligations (ARO) | Added disclosure requirements for liabilities that are not reasonably estimable or assets with indefinite life. |
| Note X – COVID-19 | Note X – COVID-19 Pandemic | All local governments must include this note. Provided examples for when there has been no substantial impacts. |
| Note X – Deposits and Investments | Note X – Deposits and Investments | Updated the fair value hierarchy to correctly reflect LGIP and other investment pools. |
| Note X - External Investment Pools | Note X - External Investment Pools | Updated the fair value hierarchy to correctly reflect LGIP and other investment pools. |
| Online Filing | ||
| Online Filing Schedules | Online Filing Schedules | Schedule 01 templates for online filing schedules have been updated. |
| Pension and OPEB Templates | Pension/OPEB Templates | Fiscal Year 2021 Pension and OPEB templates are available for download. |
| Online Filing Flag Descriptions | Online Filing Flag Descriptions | Updated the Guide to Online Filing Flag Descriptions to include new red flags. |