Begin Main Content Area

Accounting Bulletins

The bulletins listed below have been issued by the School Finance Division of the Office of Comptroller Operations.  All bulletins are posted as PDF documents.

​BULLETIN NUMBER ​SUBJECT
2019-01​Implementation of GASB Statement #84 - Fiduciary Activities
2010-02:​ Implementation of GASB Statement #54 - Governmental Fund Type Definitions
2010-01:​ ​Implementation of GASB Statement #54 - Fund balance Reporting
2008-03:​ ​Accounting for Nonpublic Expenditures
​2008-02: ​Accounting for Pass-Through Payments
2008-01:​ ​Accounting for Medical Assistance (MA) Payments
​2007-01: ​Accounting for Capital Reserve Funds
​2005-02: ​Implementation of GASB Statement #45
​2004-01:

Account Code Changes for Revenues and Expenditures​

​2003-01:

​Capital Reserve Funds
   *Additional Pass-through guidance published in Bulletin #2008-02

2002-01: ​Accounting for Student Activity Funds
2001-02:​ ​Restricted Indirect Cost Rate Procedure Changes – OBSOLETE/DELETED as of 09/01/2016
​2001-01: ​Account Code Changes for Revenues and Expenditures
​2000-06: ​New Revenue to be Distributed per Act 16 of 2000
2000-05:​ ​Ability of Area Vocational Technical School Boards to Establish Capital Reserve Funds
​2000-04: ​Budgeting for Federal Funds
​2000-03: ​Proper Accounting for Link to Learn Funds
2000-02:​ ​Fountain and Vending Agreements
2000-01: ​Accounting for PURTA Distributions Received through the Commonwealth of PA
1999-04:​ Accounting for E-Rate Discounts
​1999-03: ​Accounting for Indirect Costs – OBSOLETE/DELETED as of 09/01/2016
​1999-02:

​Accounting Requirements for School Entry Age Children that Remain in the Early Intervention Program

​1999-01:

​Accounting for Refunds of Expenditures

1998-02:​ ​Reporting Standards for Investment Gains and Losses
1998-01:​

​Accounting for Pass-through Grants and Other Shared State and Federal Grants 
   *Additional Pass-through guidance published in Bulletin #2008-02

 

 Questions regarding the Accounting Bulletins can be directed to School Finance at RA_Schlfin@pa.gov