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of the Commonwealth of Pennsylvania

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    Office of Comptroller Operations

    Accounting Information

    The following accounting information is provided for use by the Local Education Agencies of Pennsylvania.

    The information provided is maintained by the PA Office of the Budget, Office of Comptroller Operations, Central Agencies and School Finance Unit.

    Manual of Accounting and Financial Reporting for PA LEAs (PDF)

    Chart of Accounts 2026-27 FY (PDF) – Updated 7/24/2026

    Chart of Accounts 2025-26 FY (PDF)  - Updated 12/18/2025

    Accounting Bulletins

    Accounting: Items of Interest

    Capital Reserve Fund #32 Accounting Guidance

    GASB 87 Lease and GASB 96 SBITA Accounting Guidance 

    GASB 103 Financial Reporting Model Improvements Accounting Guidance

    Accounting related questions may be directed to School Finance at RA-SchlFin@pa.gov