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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
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