Annual Reporting with Fire Admin Software February 18, 2014 Spokane WA SAO Statements & Schedules SAO Report Requirements SAO Report Changes What’s New in Fire Admin Release Date & Steps to Update Steps to Produce & File Report

2 Financial Statements (over 2M in revenue) –Fund Resources & Uses Arising from Cash Transactions –Notes to Financial Statement Schedules –Schedule 01 Revenues & Expenditures (formerly 04/05) –Schedule 09 Liabilities –Schedule 10 Limitation of Indebtedness –Schedule 16 Expenditures of Federal Awards & State Financial Assistance –Schedule 19 Labor Relations Consultant(s) –Schedule 21 Risk Management (if self-insured) –Schedule 22 Annual Questionnaire for Accountability Audit (if under 300K in revenues) SAO Statements & Schedules

3 File within 150 days of year end (May 30 th) Fund Balances Reserved (308.1 & 508.1) vs Unreserved (308.8 & 508.8) “Formal limitations” is the key to reserved classification Fund Types General – general use funds, not classified below ( ) Special Revenue – apply 20% test ( ) Debt Service ( ) Capital Projects ( ) Trust/Agency Funds – not your funds ( ) Consolidate/Rollup General Funds Your General Expense Fund, Petty Cash Fund, possibly your EMS Fund, most likely your Reserve Fund Eliminate transfers Online Filing Must have account setup with SAO Upload schedules 01, 09 & 16 Attach or mail signed certification, notes & other schedules SAO Report Requirements

Report Changes Certification –Language expanded Notes –Capitalization policy added to Note 1E –Compliance and Accountability Note removed –Budget Note added –Title of Long-Term Debt Note changed to Debt Service Requirements Schedule 01 Revenues & Expenditures –Formerly Schedule 04/ Report Changes Changes to BARS Numbers –No 511s, no 526s, etc Fund Resources & Uses Arising from Cash Transactions –Format changes Schedule 10 Limitation of Indebtedness –Gone! SAO Report Changes

5 Compliance with SAO reporting changes Modified links to SAO & added link to CFDA Committed to 2014 & 2015 What’s New in Fire Admin Release date is end of February 2014 Download & unzip BARS Main Module Download & unzip BARSReporter Launch BARS Main Module to complete update Release Date & Steps to Update

6 BARS Main Module –Review Fund Types –Review Beginning Balances –Analyze Accounts –Reconcile Ending Balances BARSReporter –Add Funds –Analyze Transfers –Add Rollup Fund & Eliminate Transfers –Enter Info, Prepare Notes & Prepare Other Schedules –Build Report –Resolve Issues & Review Report –Lock & Prepare for Filing Then File Online with SAO –Certification (print, sign & scan) –Upload Files & Attachable Files Steps to Produce & File Report

7 Thanks for Attending! Stewart Ganser, CPA office toll free cell