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Accounting Information

The following accounting information is provided for use by the Local Education Agencies of Pennsylvania.

The information provided is maintained by the PA Office of the Budget, Office of Comptroller Operations, Central Agencies and School Finance Unit.

Manual of Accounting and Financial Reporting for PA LEA's (PDF)

Chart of Accounts 2023-24 FY (PDF) - Updated 4/19/2024

Accounting Bulletins

Accounting: Items of Interest

Capital Reserve Fund #32 Accounting Guidance

GASB 87 and GASB 96 Accounting Guidance 2022-23 

Accounting related questions may be directed to School Finance at