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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.
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

Account Code Changes for Revenues and Expenditures​


​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

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


​Accounting for Refunds of Expenditures

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

​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