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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
 
 
Bulletin
Number                                    Subject
 
 
 
2010-02Implementation of GASB Statement #54 - Governmental Fund Type Definitions
 
2010-01: Implementation of GASB Statement #54 - Fund Balance Reporting
 
2008-03Accounting for Nonpublic Expenditures
 
2008-02: Accounting for Pass-Through Payments
 
2008-01Accounting for Medical Assistance (MA) Payments
 
2007-01Accounting for Capital Reserve Funds
 
2005-02Implementation of GASB Statement #45
 
2004-01Account Code Changes for Revenues and Expenditures
 
2003-01Capital Reserve Funds
                 *Additional Pass-through guidance published in Bulletin #2008-02
   
2002-01Accounting for Student Activity Funds
 
2001-02Restricted Indirect Cost Rate Procedure Changes
 
2001-01Account Code Changes for Revenues and Expenditures
 
2000-06New Revenue to be Distributed per Act 16 of 2000
 
2000-05Ability of Area Vocational Technical School Boards to Establish
             Capital Reserve Funds
 
2000-04Budgeting for Federal Funds
 
2000-03Proper Accounting for Link to Learn Funds
 
2000-02Fountain and Vending Agreements
 
2000-01Accounting for PURTA Distributions Received through the
             Commonwealth of PA
 
1999-04Accounting for E-Rate Discounts
 
1999-03Accounting for Indirect Costs
 
1999-02Accounting Requirements for School Entry Age Children that Remain in the 
             Early Intervention Program
 
1999-01Accounting for Refunds of Expenditures
 
1998-02Reporting Standards for Investment Gains and Losses
 
1998-01Accounting 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