FOR LOCAL PUBLIC HEALTH LEADERS AND FISCAL STAFF PUBLIC HEALTH BUDGETING ACCOUNTING & REPORTING SYSTEM (BARS) APRIL 1, 2014.

FOR LOCAL PUBLIC HEALTH LEADERS AND FISCAL STAFF

PUBLIC HEALTH BUDGETING ACCOUNTING & REPORTING SYSTEM (BARS)

APRIL 1, 2014

Mute your phone Do NOT use Hold Write down your questions When commenting or asking a question,

remember to: Un-mute your phone Identify yourself and your agency Address issues that are relevant to the majority

of participants More specific issues will be addressed

outside of the webinar We will not be using the text chat during this

webinar

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Webinar Guidelines

Including you, how many people are watching this session at your current location? 1 2 3 4 5 6 or more

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Question 1

For fiscal staff, how long have you been in your current role at your current agency? Less than a year 1 - 2 years 3 or more years

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Question 2

If you are responsible for completing the BARS report this year, is this your first time? Yes No

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Question 3

Have you taken BARS training provided by the State Auditors Office (SAO) through the Washington Finance Officers Association (WFOA)? Yes No

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Question 4

Outline for Today’s Training

Why is BARS important? What is BARS and where did it come from? How does BARS work? What do I need to report? What next? How can I learn more?

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BARS data is used to: Answer questions from policy makers

Legislature Governor’s office Office of Financial Management (OFM) County commissioners/local boards of health Federal agencies (e.g. CDC) National efforts (RWJ, IOM, ASTHO, NACCHO)

To report on how state general funds to LHJs are used Local Capacity Development Funds (LCDF) MVET Replacement 5930 / Blue Ribbon Commission (BRC) County Public Health Assistance

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Why is BARS Important?

BARS data is used to: To understand financing of local public health

PHIP Finance Committee PHIP Foundational Public Health Services Research Others

Examples Funding – revenue source, trends, comparisons Spending

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Why is BARS important? (cont.)

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Local Gov't Contribution

21.3%

Misc/Fund Balance/Other

2.9%

Licenses, Permits

& Fees19.5%

State Funds17.5%

Federal Funds38.8%

Example 1Revenue by Fund Source

All LHJs 2011

PIE CHART 1

9 LHJ A LHJ B

State Funds 40.6%

Federal Funds27.3%

Local Gov't Contrib3.2%

Licenses, Permits &

Fees22.4%

Misc/Fund Balance/ Other6.5%

$4.3M

State Funds 21.8%

Federal Funds21.6%

Local Gov't Contrib31.9%

Licenses, Permits &

Fees23.9%

Misc/Fund Balance/ Other0.8%

$9.5M

Example 3Revenue, by Fund Sources for Two LHJs

Serving a Similar Sized Populations2011

PIE CHART 111

5%Administrative

$400,257 1%

Maternal Child Health

$37,401 1%

21%Immunization $1,539,321

59%Communicable

Disease$4,384,033

6%Chronic Disease

$403,333

<1%Environmental

Health$1,969

7%Community Health

Assessment $537,336

1% Other $101,102

Example 4How 5930 Funds Were Spent

All LHJs 2011

Budgeting, Accounting and Reporting System (BARS) A chart of accounts

The Law (RCW43.09.200) The state auditor shall formulate, prescribe, and

install asystem of accounting and reporting for all local governments, which shall be uniform for every public institution, and every public office, and every public account of the same class.The system shall exhibit true accounts and detailed statementsof funds collected, received, and expended for account of the public for any purpose whatever, and by all public officers, employees, or other persons. (1909)

Many states require similar reporting from local governments

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What is BARS & Where Did It Come From?

State Auditor’s Office (SAO) designed and manages the chart of account for Washington State Establish revenue and expenditure codes and

definitions Coordinate with state agencies that can establish

more detailed expenditure codes and definitions Publish manuals and state agency supplemental

manuals Provide training Collect and publish data and reports

All local governments are required to use BARS to report to SAO each June

For LHJs Districts report directly to SAO Departments, the county reports to SAO

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What is BARS & Where Did It Come From?

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Budgeting, Accounting & Reporting System (BARS)

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Anatomy of a BARS Code

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DIGIT 1 2 3 . 5 6 7 8 9 10,11,12 13,14.15,16

WICxxx.xxxxx

x.333 .10.55

Immunizationsxxx.xxxxx

x.333 .93.26

LCDFxxx.xxxxx

x.334 .04.92

MVET Replacement

xxx.xxxxxx

.336 .04.23

Anatomy of a BARS Code – Revenue Examples

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Anatomy of a BARS Code

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DIGIT 1 2 3 . 5 6 7 8 9 10,11,12 13,14.15,16

WIC xxx.xxxxxx .562 .28.xx

Immunizations xxx.xxxxxx .562 .32.xx

Administration xxx.xxxxxx .562 .10.xx

Community Health Assessment

xxx.xxxxxx .562 .80.xx

TB xxx.xxxxxx .562 .34.xx

Onsite Septic & Land Development

xxx.xxxxxx .562 .54.xx

Anatomy of a BARS Code – Expenditure Examples

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WIC xxx.xxxxxx .333 .10.55 WIC xxx.xxxxx

x .562 .28 .xx

Immunizations

xxx.xxxxxx .333 .93.26 Immunizatio

nsxxx.xxxxxx .562 .32 .x

x

LCDF xxx.xxxxxx .334 .04.92

Administration

Community HealthAssessment

xxx.xxxxxx

xxx.xxxxxx

.562

.562

.10

.80

.xx

.xx

BRC/5930 xxx.xxxxxx .334 .04.99

Other Communicable Disease

Immunizations

xxx.xxxxxx

xxx.xxxxxx

.562

.562

.39

.32

.xx

.xx

Examples of Linking Revenue & Expenditure Codes

What accounting method does your agency use? Cash Accrual

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Question 5

Cash/Accrual Identifier Data Rows – Expenditure Codes & Amounts Columns – Revenue Codes & Amounts

Include all 7 digits even if the later 4 are zeros

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What & How Do I Report to DOH?

Reconciliation Compares your BARS data with our record of

Con Con payments (we know that Con Con represents only a part of your total revenue)

Common Issues Old BARS codes Putting data in the wrong column Not using the template provided FTE’s not provided Formula errors

Post-Reconciliation Revise individual LHJ reports and combine

revenue codes Aggregate individual reports into statewide

summary DOH reviews and publishes in hardcopy and on

the web

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What Does DOH Do with Your Data?

Each LHJ receives 2 hardcopies of the BARS report

All data will be on the web by July 2014 Used to:

Understand how the local public health system is funded

Answer questions from elected officials Research National interest in the data

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What Happens Then?

Institute of Medicine (IOM)For the Public’s Health: Investing in aHealthier Future 2012

Robert Wood Johnson Foundation (RWJF)

National Association of City &County Health Officials (NACCHO)Public Health Uniform National Data System (PHUND$)

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National Interest in an UniformChart of Accounts for Public Health

Long-term planning to improve BARS State/Local Workgroup to make

improvements Learn more about processes used by LHJs,

DOH, and SAO – how can the processes be streamlined and simplified?

Learn more about who is using BARS and how Update BARS expenditure codes and

definitions to better reflect our work – both currently and into the future

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Future

State Auditor’s Office (SAO)www.sao.wa.gov/Pages/default.aspx

Washington Finance Officers Association (WFOA) www.wfoa.org/default.aspwww.mrsc.org/associations/wfoa/register/training.aspx

Washington State Department of Revenue Information for Local Governmenthttp://dor.wa.gov/content/doingbusiness/localgovernment.aspx

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How Can I Learn More?

Marie Flake – (360) [email protected]

Charles Messer – (360) [email protected]

Questions may be submitted to:Tom Rogers, DOH Grants [email protected]

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Contacts