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) |
2010-02 | 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 - Updated 12/10/2020
|
2007-01 | Accounting for Capital Reserve Funds |
2005-02 | Implementation of GASB Statement #45 |
2004-01 | Account 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 |
1999-04 | 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