Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 5070 (August 3, 2024).

7 Pa. Code § 23.10. Report basis.

§ 23.10. Report basis.

 The reporting of expenditures shall be on an accrual basis. This requires the reporting of expenses, purchases, and other bills in the period when incurred—regardless of when paid—and the reporting of fees and contributions in the period when earned—regardless of when received.



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