Topic |
Reference |
Description of Changes |
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CHART OF ACCOUNTS |
Revenue/Expenditure/Expense Accounts |
3132400, Local Infrastructure Financing Tool (LIFT) |
Added a new account for revenues from the local sales and use tax dedicated for LIFT projects. |
Revenue/Expenditure/Expense Accounts |
3340370, State Grant from CRAB |
The title was changed to Rural Arterial Program (RAP). |
Revenue/Expenditure/Expense Accounts |
3340372, CRAB Road Arterial – Projects |
The title was changed to County Arterial Preservation Project (CAPP). |
Revenue/Expenditure/Expense Accounts |
335/336 |
The titles for both categories was revised to State Shared Revenues, Entitlements and Impact Payments. |
Revenue/Expenditure/Expense Accounts |
3360425, Foundational Public Health Services |
A new account was added for 2017 distributions from the DOH. |
Revenue/Expenditure/Expense Accounts |
3360642, Marijuana Excise Tax Distribution |
A new account was added for the distribution of the marijuana excise tax from the State. |
Revenue/Expenditure/Expense Accounts |
3421000, Law Enforcement Services |
The definition was expanded to include payments from the WASP for processing the sex and kidnapping offenders’ registration. |
Revenue/Expenditure/Expense Accounts |
3670000, Contributions and Donations from Nongovernmental Sources |
The definition was clarified regarding connection fees. |
Revenue/Expenditure/Expense Accounts |
395, Disposition of Capital Assets |
Added a clarification regarding use of the account in the proprietary fund. |
Revenue/Expenditure/Expense Accounts |
398, Insurance Recoveries |
The account was split into two 3981, Insurance Recoveries for cash basis governments and 3985, Insurance Recoveries for GAAP. The split was necessary to accommodate reporting by cash basis proprietary funds since the BARS codes in 370 series are not available to them. The revised account 3981 replaces the original 372 code. |
Revenue/Expenditure/Expense Accounts |
51530, Legal Services |
The account was divided between internal and external legal services. Within each category were created more separate accounts for different specific legal expenditures. The change will allow governments to analyze and compare costs much more effectively. This also aligns accounting records with procedures auditors are required by professional standards to perform on legal liabilities, so it will help make the audit process more efficient. This account will be required for 2018 reporting. |
Revenue/Expenditure/Expense Accounts |
51770, Unemployment Compensation |
Changed references to section of the BARS manual to correctly refer the current title (Payroll Accounting vs. Unemployment and Deferred Compensation). |
Revenue/Expenditure/Expense Accounts |
51830, Maintenance/Security/Insurance/Janitorial Services |
Clarified the definition regarding property insurance. |
Revenue/Expenditure/Expense Accounts |
51863, General Grants and Financial Assistance to Other Governments |
Revised title to General Grants, Financial Assistance and Other Distributions to Local Governments. |
Revenue/Expenditure/Expense Accounts |
538, Combined Water/Sewer/Solid Waste Utilities |
Revised title and definition to correctly reflect RCW 54.16.300 (i.e., Combined Utilities). |
Revenue/Expenditure/Expense Accounts |
562, Public Health |
The WA State DOH added additional detail accounts 562.11-562.15 for local governments subject to the DOH’s jurisdiction. |
Revenue/Expenditure/Expense Accounts |
593, Advance Refunding Escrow |
Added to the definition a reminder that this account should be reported also for proprietary funds. |
Revenue/Expenditure/Expense Accounts |
595, Roads/Streets and Other Infrastructure |
Added to the definition a reminder that this account should be reported also for proprietary funds. |
Revenue/Expenditure/Expense Accounts |
599, Payments to Refunded Debt Escrow |
Added to the definition a reminder that this account should be reported also for proprietary funds. |
Account Structure |
1.1.2 |
The section was revised to discontinue the old terminology regarding the seven-digit account codes (i.e., Prime, BASUB, etc.). The digits are now referred by their location within the code (i.e., first, second, etc.). This change was applied in all places in the BARS manual and the revised sections are not itemized in this listing. |
Revenue/Expenditure Accounts Overview |
1.14.10 |
The section was revised to discontinue the old terminology regarding the seven-digit account codes (i.e., Prime, BASUB, etc.). The digits are now referred by their location within the code (i.e., first, second, etc.). |
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ACCOUNTING |
Diversion of County Road Property Tax |
3.6.5.20 |
The BARS previous procedures were revised to better assist compliance with the provisions of the law. |
Payroll Accounting |
3.8.1 |
The title was change to Unemployment and Deferred Compensation to better reflect the content of this section. There are no changes in the prescription. |
Loans |
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A new paragraph (3.9.1.30) was added. The paragraph discusses an issue of incorrectly using its own debt instruments as investments. |
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REPORTING |
Reporting Requirements and Filing Instructions for Cities and Counties |
4.1.5.10 |
The reporting matrix was updated to reflect optional reporting of the new Schedule 06. |
Fiduciary Fund Resources and Uses Arising from Cash Transactions (C-5) |
4.3.13.10, 4.3.13.40, 4.3.13.70 |
Adding a requirement for counties to include the special purpose districts on the statement C-5.
Also, the format of the statement C-5 was changed. The fiduciary funds should be aggregated according to the fund type (i.e., pension, investment, private-purpose and agency funds plus total column). The instructions and the Online Reporting were updated to incorporate these changes. |
Schedule 01 |
4.8.1.50, 4.8.1.70 |
Since a requirement for counties to include the special purpose districts on the statement C-5 was added, Schedule 01 has to include data for these districts.
Column 4 – clarified the instruction regarding reporting of revenues and expenses for proprietary funds. |
Schedule 06 |
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Schedule 06, Summary of Bank Reconciliation was added. This Schedule is optional for cities and counties for reporting bank activities in the fiscal year 2017. Governments choosing to prepare Schedule 06 do not have to prepare neither Schedule 07 nor 11 for the 2017 fiscal year. Schedule 06 will be required schedule for reporting year ending December 31, 2018. |
Schedule 07 |
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Removing the requirement for this schedule, if the city/county choose to prepare Schedule 06. |
Schedule 09 |
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Added 4.8.13.71 and 4.8.13.81 regarding reporting loans with forgiveness clause. |
Schedule 11 |
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Removing the requirement for this schedule, if the city/county choose to prepare Schedule 06. |
Note X – Pension Plans |
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Additional column for employers’ contributions was added to the matrix. |
Note X – Other Disclosures |
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Added instructions for reporting special items, contingencies and litigations and government combinations. |
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ONLINE FILING |
Annual Street/Road Finance Report |
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The pilot project with DOT has been extended another year to explore the possibility of an alternative reporting process to the existing Street/Road Finance Report required to filed to DOT for cities and counties. |
Fund Balance – Beginning Check |
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A minimum variance requirement within $1,000 added summarizing Schedule 01 funds reported. |
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