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