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) |
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2010-02 | Implementation of GASB Statement #54 - Governmental Fund Type Definitions |
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2010-01 | Implementation of GASB Statement #54 - Fund balance Reporting |
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2008-03 | Accounting for Nonpublic Expenditures |
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2008-02 | Accounting for Pass-Through Payments |
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2008-01 | Accounting for Medical Assistance (MA) Payments - Updated 9/7/2023
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2007-01 | Accounting for Capital Reserve Funds |
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2005-02 | Implementation of GASB Statement #45 |
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2004-01 | Account Code Changes for Revenues and Expenditures - OBSOLETE/DELETED
as of 10/09/2020 |
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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 |
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2001-01 | Account Code Changes for Revenues and Expenditures - OBSOLETE/DELETED
as of 10/09/2020
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2000-06 | New Revenue to be Distributed per Act 16 of 2000 - OBSOLETE/DELETED
as of 10/09/2020 |
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2000-05 | Ability of Area Vocational Technical School Boards to Establish Capital Reserve Funds |
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2000-04 | Budgeting for Federal Funds |
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2000-03 | Proper Accounting for Link to Learn Funds - OBSOLETE/DELETED
as of 10/09/2020
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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 |
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1999-04 | Accounting for E-Rate Discounts |
| 1999-03 | Accounting for Indirect Costs – OBSOLETE/DELETED as of 09/01/2016 |
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1999-02 | Accounting Requirements for School Entry Age Children that Remain in the Early Intervention Program
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1999-01 | Accounting for Refunds of Expenditures |
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1998-02 | Reporting Standards for Investment Gains and Losses |
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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