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Fund Balance: Best Practices for Your District (School District Conference)


CPE Credits



PICPA Member: $29 | Nonmember: $39

 More Information

Course No.

You will have up to 90 days after the date of purchase to complete the course and take the exam.


If you attended the School District Conference on June 1, 2017, this course would be considered a duplicate and cannot be used towards your CPE requirement.


Click play to earn CPE!

Hear David L. Nester, CPA and Christopher M. Turtell, CPA cover the following:

  • Best practices for auditors and business managers in accounting for fund balance
  • What you need to know about committing and assigning funds
  • The proper minimum fund balance level
  • The relationship of other funds to the general fund


Christopher N. Herr, CPA
Maillie LLP

Chris is a Manager in the Mont Clare office of Maillie LLP and has over ten years of experience providing auditing services to municipalities and local governments. He is a member of the firm’s Governmental and Not-for-Profit Services Department as well as the Quality Control Department. Chris is responsible for a large number of the firm’s governmental clients, including many school districts, townships, boroughs, counties and various authorities. He is also an instructor in the firm’s continuing professional education programs related to these areas.

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