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.
Current versions of the BARS manuals are listed below. These manuals contain reporting requirements applicable to 2013 annual reporting.
Manuals are available only in electronic format. We no longer provide printed copies. Although we recommend using the online version, all sections can be printed individually.
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Cities, Counties and Special Purpose Districts (GAAP)
Cities, Counties and Special Purpose Districts (Cash Basis)
Port Districts (GAAP/Cash Basis)
Transit Districts (GAAP)
Public Utility Districts (GAAP)
Regional EMS and Trauma Care Councils (Cash Basis)
Conservation Districts (Cash Basis)
Fire Districts (Cash Basis)
Library Districts and Law Libraries (Cash Basis)
Department of Health Supplement