Updated August 2, 2018
Current versions of the BARS manuals are located below, for either GAAP or Cash Basis government types including cities, counties, and special purpose districts.
New! In June 2015, the Governmental Standards Boards (GASB) issued two new standards for the accounting and financial reporting by state and local governments for postemployment benefits other than pensions. For additional information, click on the OPEB button.
For information regarding help with reporting your government pension liability, click here for GAAP and here for Cash Basis (opens in YouTube).