FY26 A.I. Regionals: Excess and Deficiency Simplified*
***2-hour session***
We will review the balance sheet checklist and the undesignated fund balance analysis including the encumbrance process. These are the two most common hold-ups in the E&D process. We hope to better explain what is expected and what we are looking for within these two forms in order to simplify and expedite your certification. After our presentation we will have a question and answer period for all things E&D no matter if they are related to our presentation. This session is geared toward all Regional School Business personnel regardless of years of experience and all others are welcome.
Bobbi Jo Colburn
Field Representative, Worcester Bureau of Accounts
Massachusetts Division of Local Services
Jared Curtis
Field Representative
Massachusetts Department of Revenue, Springfield
Jared has been with the Department of Revenue’s Division of Local Services for 25 years. He is a Supervisor with the Bureau of Accounts overseeing communities in Western Massachusetts. Jared holds a Bachelor’s degree from Westfield State University and a Master’s of Public Administration from Florida State University.
Thomas J. Guilfoyle
Field Representative
Massachusetts Department of Revenue, Boston
Andrew S. Nelson
Bureau of Accounts Supervisor
Massachusetts Department of Revenue, Central Region
Susan Bottan (Moderator)
Director of Finance and Operations
Lincoln-Sudbury Regional School District
Susan Bottan currently serves as Interim Director of Finance and Operations for Lincoln-Sudbury Regional School District, following two decades of leadership in districts including Lexington, Reading, and Wayland. A member of the MASBO Board since 2018 and its current President, she holds undergraduate and graduate degrees in education and an MBA, reflecting a unique blend of educational and fiscal expertise.