Categorized in: Announcements BARS

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Published: December 16, 2020

You might see some red flags on the Schedule 01 that you haven’t seen before. In previous years, you might have received a yellow flag with the error message: “This BARS account may not be allowable in this fund type.” Starting in 2021 (reporting year 2020), we have changed this yellow flag to a red flag. To help local governments with this new error message, we have compiled a list of all BARS accounts that will be affected and their applicable fund types. Red flags must be corrected before submitting your annual report.

You can download the full chart of accounts for your specific government type and basis of accounting, using the BARS Account Export in the BARS Manual.

For complete definitions of each fund type, including fund numbers, please see section 3.1.7 Fund Types and Accounting Principles of the Cash BARS Manual. For the GAAP BARS Manual, see section 3.1.1 Fund Types and Accounting Principles.

To learn more about the upcoming BARS and annual filing updates, check out our 2020 BARS Update recorded trainings available in our eLearning library.

BARS AccountRules
Any use of all functional BARS accounts in fiduciary fundsAll Bases 389/589, 386/586 and 361 are the ONLY codes allowed in fiduciary funds. All other codes will be red flagged. Cash Basis *Exception: 389.90/589.90 not allowed in fiduciary funds. Allowed in all other fund types.
316.40 (Business & Occupation Tax – Utility)All Bases Not allowed in proprietary funds.
341/51P (General Government)All Bases Allowed only in governmental funds and internal service funds.
343.60 (Cemetery Sales & Services)All Bases Not allowed in permanent funds.
343.80/538.00 (Combined Utilities)All Bases Allowed only for Public Utility Districts.
348.00 (Internal Service Funds Sales and Services)All Bases 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.”
37P (Other Revenue and Capital Contributions)GAAP Allowed only in proprietary funds. Cash Basis Not allowed for cash basis governments. 
382/582 (Deposits/Retainage)Cash Basis Not allowed in fiduciary funds. Allowed only in the general fund and enterprise funds.
386/586 (Court Remittances)All Bases Allowed only in fiduciary funds.
398.50 (Insurance Recoveries)GAAP Allowed only in governmental funds. Cash Basis Not allowed for cash basis governments.
518 (Centralized/General Services) and 519 (Risk Management Services)All Bases General purpose governments only. Allowed only in general fund and internal service fund.   *Exception: Risk Pools may use 519 in enterprise funds.
541 (Roads/Streets Construction – Preservation Projects)Cash Basis Not allowed for cash basis governments. GAAP This code is for modified approach to infrastructure. Allowed in all fund types except fiduciary and permanent.
548 (Public Works – Centralized Services)All Bases Allowed only in general fund and internal service fund.
Cash Basis beginning/ending cash and investment balance codes in the incorrect fund typeCash Basis 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.
GAAP beginning/ending fund balance codes in the incorrect fund type.GAAP 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.

If you have questions regarding the above changes, please contact us at LGCSfeedback@sao.wa.gov.

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Categorized in: Announcements BARS

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