The State Auditor's Office is required by state law (RCW 43.09.200) to prescribe uniform budgeting, accounting, and reporting systems that local governments must follow. The prescribed reporting requirements prepared by this Office are available in the GAAP and Cash-Basis Budgeting, Accounting, and Reporting System (BARS) manuals. These manuals give local governments the standardized chart of accounts they must use to report their revenues, expenditures and expenses to the State Auditor's Office every year.
We no longer provide printed copies of the BARS manuals. Government organizations can search, view, download and print the sections they need from our website.
Additional services include:
Don't miss important BARS manual updates
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Who decides what goes in the BARS manual?
The Local Government Advisory Committee helps set the statewide financial policies that affect local governments, especially concerning the BARS manuals. The Committee includes representatives from associations, cities, counties, special purpose districts and state agencies.
The Local Government Support Team can also answer questions and provide technical assistance; send an email to our HelpDesk through Online Services.