BARS

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.

The BARS Manuals (GAAP and Cash) are being updated beginning today.

During the updates, sections of both online BARS Manuals will be unavailable for your use. Once updated, they will be fully available for accounting and reporting guidance related to fiscal year 2020 and forward.

We will notify local government audit contacts via email when the BARS Manuals have been fully updated.

The BARS Manuals (GAAP and cash) are being updated beginning December 14, 2020.

During the updates, sections of both online BARS Manuals will be unavailable for your use. Once updated, they will be fully available for accounting and reporting guidance related to fiscal year 2020 and forward.

If you need anything from the BARS Manuals for fiscal year 2019 accounting and reporting, please visit the applicable BARS Manual and download your copy today.

How do you download your copy?

GAAP BARS Manual:

The Budgeting, Accounting and Reporting System (BARS) Manuals for GAAP and cash basis governments have been updated and are available on our website at www.sao.wa.gov/, under “BARS & Annual Filing.”

The Office of the Washington State Auditor is pleased to announce a new, expanded fall outreach event that takes the place of the BARS Roundtables.

The SAO Roadshow will travel to a location near you beginning in October and offer a full day of assistance and training, including:

The 2019 Budgeting, Accounting and Reporting System (BARS) update for entities that report using generally accepted accounting principles (GAAP) has a new section on accounting for “contingencies and litigations,” and we encourage you to check it out. It includes a comprehensive chart that will help financial statement preparers more quickly assess potential accounting and disclosure requirements. It also includes guidance on how to handle expected insurance recoveries related to a contingent liability.

Mark your calendars – we will be offering our Budgeting, Accounting, and Reporting System (BARS) Roundtables again this fall. The Roundtables are free, three-hour sessions that are open to all local governments.

The GAAP and cash basis BARS manuals have been updated, and the 2017 pension worksheet, notes and RSI templates are now available on our website at www.sao.wa.gov. The 2017 DRS Participating Employer Financial Information (PEFI) report is available at www.drs.wa.gov. Now that you have the information and tools you need to begin calculating your 2017 pension numbers, this is a great time to get started. As in the past, our Office will provide one-on-one assistance to local governments with their calculations.

It's that time of year again! The updated 2018 version of the Budgeting, Accounting and Reporting System (BARS) Manual will be available on our website in the third week of December. While users may notice several changes in this update, the most significant revision to the 2018 BARS Manual centers on reporting schedules for cities and counties, and specifically Schedule 07 – Cash Disbursements, and Schedule 11 – Cash Activity.

The GAAP and Cash Basis BARS manuals have been updated and are available on our website at www.sao.wa.gov.