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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.

2019-01​Implementation of GASB Statement #84 - Fiduciary Activities (Revised)
2010-02Implementation 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 - Updated 9/7/2023
​2007-01​Accounting for Capital Reserve Funds
​2005-02​Implementation of GASB Statement #45
​2004-01Account Code Changes for Revenues and Expenditures​ - OBSOLETE/DELETED as of 10/09/2020
​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 - OBSOLETE/DELETED as of 10/09/2020
​2000-06​New Revenue to be Distributed per Act 16 of 2000 - OBSOLETE/DELETED as of 10/09/2020
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 - OBSOLETE/DELETED as of 10/09/2020
2000-02​Fountain and Vending Agreements
​2000-01​Accounting for PURTA Distributions Received through the Commonwealth of PA - OBSOLETE/DELETED as of 10/09/2020
1999-04Accounting for E-Rate Discounts
​1999-03​Accounting for Indirect Costs – OBSOLETE/DELETED as of 09/01/2016
​1999-02Accounting Requirements for School Entry Age Children that Remain in the Early Intervention Program
​1999-01Accounting 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