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The following classification of revenues has been provided for use in GASB #34 compliant financial reporting.
 
Classification of Revenues (General vs. Program)
Updated 5-23-2003
 
Major PA Public School
Revenue Streams
 School Code Reference
Reporting Category/
Statement of Activities
Taxes and Other Locally Generated Revenues/Payments in Lieu of Taxes
N/A
General Revenue
Transfers from Component Units
N/A
General Revenue
Basic Education Funding
Section 2502.29
General Revenue
Migrant Education
Section 2502.20
General Revenue
Vocational Education Reimbursement
Section 2502.80
Program Revenue
Court-ordered Payments
Section 2502.32
Program Revenue
Temporary Special Aid
Section 2502.30
General Revenue
School Performance Incentives
Section 2595
Program Revenue
Drivers Education Reimbursements
Section 2504.1
Program Revenue
Payments for Students Enrolled in Technical Institutions
Section 2504.1
Program Revenue
Health Services Reimbursement
Section 2505.1
Program Revenue
Adult Program Travel Reimbursement
Section 2506.1
Program Revenue
Approved Vocational extension Reimb.
Section 2507
Program Revenue
AVTS Equipment Payments
Section 2508.1
Program Revenue
Vocational Training for Unemployed
Section 2508.3
Program Revenue
Voc Ed Curriculum Improvements & Adds
Section 2508.4
Program Revenue
SD Exceptional Children- Formula Payments
Section 2509.5
Program Revenue
Transportation Payments to IUs
Section 2509.1
Program Revenue
Summer School/Migrant Payments to IUS
Section 2509.2
Program Revenue
IU Operating Payments
Section 968
General Revenue
Non-Public Transportation Payments
Section 2509.3
Program Revenue
Extraordinary Special Education Payments
Section 2509.8
Program Revenue
Homebound Instruction
Section 2510.1
Program Revenue
Pupil Transportation Reimbursements
Section 2541
Program Revenue
Rental & Sinking Fund Reimbursements
Section 2574
Program Revenue
Social Security Reimbursements
Retirement Code
Program Revenue
PSERS Retirement Reimbursements
Retirement Code
Program Revenue
Link-to-Learn Grants
Section 1503-A
Program Revenue
All Federal Grants
N/A
Program Revenue
Federal Impact Aid
N/A
General Revenue
Program Refunds
N/A
Program Revenue
Receipts from Other LEAs-Transportation
N/A
Program Revenue
Receipts from Other LEAs-Education
N/A
Program Revenue
Receipts from Other LEAs-Out of State
N/A
Program Revenue
Receipts from Member Districts-IUs
N/A
Program Revenue
Receipts from Member Districts-AVTS
N/A
General Revenue
Food Service Subsidies and Other Revenues
N/A
Program Revenue
Early Intervention
Act 212/1990
Program Revenue
Act 89 Non-Public Services
972.1(d)
Program Revenue
Other Targeted Funding, e.g., Read to Succeed
Various
Program Revenue