Cities, Counties and Special Purpose Districts (GAAP)

Budgeting, Accounting and
Reporting System


Cities, Counties and Special Purpose Districts (GAAP)

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The BARS Manual prescribes accounting and reporting for local governments in accordance with RCW 43.09.200.  Its purpose is to provide (1) uniform accounting and financial reporting to allow for meaningful use and comparison of financial data; (2) accounting and reporting instructions as a resource for local government managers; and (3) a consistent framework for financial reporting to intended users, including managers, governing bodies, granting and regulatory agencies, the state Legislature, and the general public.

The manual is maintained by the State Auditor's Office with input from the Local Government Advisory Committee.  It is continuously reviewed to ensure prescription and instructions remain current and appropriate to meet the needs of intended users.  Accounting and reporting guidance incorporates analysis of generally accepted accounting principles (GAAP) published by the Governmental Accounting Standards Board as they become effective.

This manual is designated for all GAAP cities, counties and special purpose districts.  The sections which are applicable to all GAAP entities are annotated with "All".  Any section applicable to a specific entity is clearly marked with the entity type designation.


A detailed list of changes is available at Overview of Significant Changes.   


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In accordance with the Americans with Disabilities Act, this document will be made available in alternate formats.  Please call (360) 902-0370 for more information. 



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