Brockton Schools face $18 million budget deficit crisis

The Brockton School Committee convened recently to address significant financial concerns stemming from a $14 million budget deficit for the fiscal year 2023. The meeting included a unanimous vote on a memorandum of agreement with the Brockton Education Support Professional Association (BESPA) and a presentation by RSM, a consulting firm engaged to analyze the budget overage.

RSM's report revealed that the deficit was primarily due to overspending in staffing, unforeseen costs related to special education and transportation, and inadequate budget tracking. The analysis indicated that the fiscal year 2023 budget had been improperly entered into the city's accounting system, Munis, leading to a lack of clarity in financial reporting. Notably, 80% of the budget was allocated to a single line item, complicating financial oversight.

The report highlighted that early warnings regarding potential overspending were ignored, with internal communications indicating concerns that were not addressed in a timely manner. Key personnel involved in the budget process were either on leave or retired during critical periods, further complicating the situation.

RSM's findings emphasized the need for a thorough review of the budget-setting process and recommended implementing stronger financial controls to prevent future deficits. The committee was urged to ensure that budget development is based on historical spending and anticipated changes, rather than uncertain funding sources.

As the Brockton School Committee grapples with these financial challenges, the recommendations from RSM aim to enhance transparency and accountability in the district's financial management practices.