FY23 A.I. Excess and Deficiency Submission to the DOR

Learn the common problems encountered and how to fix them when regional school districts complete the Excess and Deficiency forms and schedules to the Department of Revenue under 603 CMR 41.00 by October 31.

Tony Roselli, CPA, CGMA


Roselli, Clark and Associates

35 years of experience in the Municipal Sector servicing over 60 Municipal Accounts annually. Member of the AICPA, MSCPA, GFOA and GAQC. Board member, MSCPA Government Auditing Committee. Special Review Member – GFOA CAFR review program. Frequent discussion leader across the State -  MSCPA, MCTA, MMAAA, MGFOA, NEGFOA, MASBO. Works very closely with all his clients regarding GAAP/GASB implementation.

Michael MacMillan (Moderator)

School Business Manager

Monomoy Regional School District

Michael MacMillan is currently the Business Manager for the Monomoy Regional School District. He previously held the same position in the Cohasset Public Schools and Wareham Public Schools. Prior to entering school finance, Michael worked in school technology, national government finance and policy, and management consulting.


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Slide Deck: Excess and Deficiency Submission to the DOR
Open to download resource.
Open to download resource.
Session Evaluation: Excess and Deficiency Submission to the DOR
Recorded 05/17/2023  |  60 minutes
Recorded 05/17/2023  |  60 minutes Upon completion of this survey, your PDPs will automatically appear in your MASBO transcript.
PDP Certificate
1.00 PDP credit  |  Certificate available
1.00 PDP credit  |  Certificate available