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    Office of Comptroller Operations

    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
    ​2019-01 (PDF)​Implementation of GASB Statement #84 - Fiduciary Activities (Revised)
    2010-02 (PDF)Implementation of GASB Statement #54 - Governmental Fund Type Definitions
    2010-01​ (PDF)​Implementation of GASB Statement #54 - Fund balance Reporting
    2008-03 (PDF)​Accounting for Nonpublic Expenditures
    ​2008-02 (PDF)​Accounting for Pass-Through Payments
    2008-01 (PDF)​​Accounting for Medical Assistance (MA) Payments - Updated 9/7/2023
    ​2007-01 (PDF)​Accounting for Capital Reserve Funds
    ​2005-02 (PDF)​Implementation of GASB Statement #45
    ​2004-01Account Code Changes for Revenues and Expenditures​ - OBSOLETE/DELETED as of 10/09/2020
    ​2003-01 (PDF)​Capital Reserve Funds
    *Additional Pass-through guidance published in Bulletin #2008-02
    ​2002-01 (PDF)​Accounting for Student Activity Funds
    2001-02​Restricted Indirect Cost Rate Procedure Changes – OBSOLETE/DELETED as of 09/01/2016
    ​2001-01​Account Code Changes for Revenues and Expenditures - OBSOLETE/DELETED as of 10/09/2020
    ​2000-06​New Revenue to be Distributed per Act 16 of 2000 - OBSOLETE/DELETED as of 10/09/2020
    2000-05 (PDF)​Ability of Area Vocational Technical School Boards to Establish Capital Reserve Funds
    ​2000-04 (PDF)​Budgeting for Federal Funds
    ​2000-03​Proper Accounting for Link to Learn Funds - OBSOLETE/DELETED as of 10/09/2020
    2000-02 (PDF)​Fountain and Vending Agreements
    ​2000-01​Accounting for PURTA Distributions Received through the Commonwealth of PA - OBSOLETE/DELETED as of 10/09/2020
    1999-04 (PDF)Accounting for E-Rate Discounts
    ​1999-03​Accounting for Indirect Costs – OBSOLETE/DELETED as of 09/01/2016
    ​1999-02 (PDF)Accounting Requirements for School Entry Age Children that Remain in the Early Intervention Program
    ​1999-01 (PDF)Accounting for Refunds of Expenditures
    1998-02 (PDF)​Reporting Standards for Investment Gains and Losses
    1998-01 (PDF)​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