Annual Reporting for Fire Admin Software February 25, 2013 Spokane WA SAO Statements & Schedules SAO Reporting Requirements SAO Reporting Changes What’s New in BARSReporter Update BARSReporter Use BARSReporter

2 Financial Statements (over 2M in revenue) –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 (under 300K in revenues & filed separately) SAO Statements & Schedules

3 File within 150 days of year end (May 30 th) Fund Balances Reserved ( & ) vs Unreserved ( & ) “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, statements & other schedules SAO Reporting Requirements

4 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 04/05 Schedule 16 Expenditures from Federal Awards & State Financial Assistance –Local Assistance excluded SAO Reporting Changes

5 Compliance with SAO reporting changes –And committed to 2013, 2014 & 2015 Information & Links –Previously the “Checklist” –Enhanced workflow –Links to SAO website Funds for Report –Ending balance for Rollup Fund automatically calculated –All funds default to “Use 308 account…” for automatic calculation of beginning balance Analyze Transfers –Calculates total transfers in & out –Tells you that you are “in balance” or not and more… What’s New in BARSReporter

6 Notes –Option to display prior year notes for copying & pasting Other Schedules –Option to copy Schedules 09, 16 & 19 from prior year –Display of total beginning & ending balances for Schedule 09 –Preparation of Schedule 21 added –Links to Schedule 22 form & instructions Issues –Comparison of fund balance with prior year –Comparison of liability balance with prior year Lock & Prepare for Filing –Previously “Submit & Lock” –Creates Unsigned Certification File & Attachable Files –No more mailing What’s New in BARSReporter

7 Release date is Monday March 4th Download & unzip BARS Main Module Download & unzip BARSReporter Launch BARS Main Module to complete update Download BARSReporter User Manual Update BARSReporter

8 First, in BARS Main Module –Reconcile Ending Balances –Review Fund Types –Review Beginning Balances –Analyze Accounts Build –Add Funds –Analyze Transfers –Add Rollup Fund & Eliminate Transfers –Enter Info, Prepare Notes & Prepare Other Schedules Lock –Resolve Issues & Review Report Then File Online with SAO –Certification (print, sign & scan) –Upload Files, Attachable Files & Not Applicable Schedules Use BARSReporter

9 Thanks for Attending! Stewart Ganser, CPA voice fax