[{"_1":2,"_87":-5,"_88":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6202290,"mediaKeyId","3787496-4215238d8e2a7d253c885b04d41d189a","parentId",3787496,"title","Accounts committee questions warrant entries, flags $21 million in special-education tuition and transportation costs","audioSeconds",2536,"startMs",4148000,"endMs",6684000,"viewUrl","/Search/View?dp=1&key=3787496-4215238d8e2a7d253c885b04d41d189a&start=4148&end=6684","thumbnailUrl","https://assets.pipeline.soar.com/3787496-4215238d8e2a7d253c885b04d41d189a/thumbnail_4148000.jpg","articleUrl","/articles/6202290/Brockton-City/Plymouth-County/Massachusetts/Accounts-committee-questions-warrant-entries-flags-21-million-in-special-education-tuition-and-transportation-costs","mediaUrl","https://secure.pipeline.soar.com/6202290-ee0f9ef172305d686120394a7f3b6490/orig.mp4?Expires=1775129890&Signature=jCNWA7d6jjeN5nUKdF28HLpOqyreO6KyY2v0g0ckmKinXTpK20awWXP1B82kR-6svujaIKSt4V~K7WwVLBj2prKH3m8eSWfihaaIs7lJbNjWUNLj4iH1PcyL52mEtK-po0JvV4Q7W-Ak3RmLcTUfh43l-TfxhA~FWLK6fcIF1R~m-QNJMde-bUdsBDVKMXBE3~Gi2MLPh8u9wZZDYPmBgAKx8c7Lpf~Vvp58u18Ml1YGqOKTH1rSbGb7yXWbBm2fH~MQdLz5oLQ7cfrda5NOGRp70rT~NLxgJs2bCOnhZwctxOsWoCXceY2QCP5-5kMh9XtWddwll5Iruv7v18Ymww__&Key-Pair-Id=KUT5TJCACFTXG","author","Brockton City, MA","date","2025-06-12T17:50:22Z","article","During a detailed warrants review, Brockton City councilors pressed city finance staff for clearer accounting and raised concern about high special-education costs that are straining municipal resources.

Councilor Susan Nicastro told the committee her office asked for two specific reports showing the fiscal‑year‑to‑date totals for out‑of‑district special‑education tuition and for transportation to those placements. “To date, we’ve spent $11,200,000 on special‑education out‑of‑district placement,” Nicastro said, and she added the city has spent “just under $10,000,000” on special‑education transportation.

Why it matters: together those line items represent a heavy recurring cost in the school budget and can materially affect the city’s finances. Councilors asked whether bringing some services back in‑district could reduce both tuition and transportation spending.

The committee also spent substantial time on the format and level of detail in warrants printed from Munis, the city’s accounting system. Councilor Wynn Farwell said the short descriptions on public warrants can be misleading and urged more specific entries for transparency: “These are public documents, and the average person might want to understand what we’re spending money for,” he said. Members pointed to examples including vendor lines labeled generically as “other contract services,” unilateral entries to a vendor labeled “9999,” and multiple small line items for DOT physicals listed under public‑safety‑type headings.

Specific warrant items discussed included several special‑education service providers (New Directions Solutions LLC, Stepping Stones Group LLC, ProCare Therapy) and recurring payments to an outside law firm that represents the school committee; committee members noted the school legal bill year‑to‑date was listed above $200,000. Councilors also flagged payments that they wanted explained offline: a 2021 Chevy Tahoe on a CARES sheet, multiple sewer/water rebate reimbursements shown under a generic vendor, museum‑pass renewals for the library, veteran cash benefits entries and payments for training, equipment repair and lease items.

Finance staff and the auditor’s office gave the committee three main responses: they will supply line‑by‑line supporting documents for flagged POs, the city has tightened Munis override authority so only the auditor and budget director can permit overspending, and some high spending on special education reflects a programmatic shift over recent years that increased out‑of‑district placements and hence transportation costs. Juan Gonzalez, the assistant city auditor, said post‑deficit procedural changes removed the broad ability to override encumbrance controls and created written‑request requirements for exceptions.

What’s next: Councilors requested that the auditor’s office return with vendor‑by‑vendor backup for the largest or most opaque entries, and several councilors suggested exploring whether restoring certain special‑education services in‑district could reduce transportation and tuition costs. The committee also asked staff to provide a departmental key or “cheat sheet” to interpret Munis account and PO numbering when warrants are circulated.

Ending: Finance staff agreed to follow up on specific PO items and to provide the committee with the requested reports and documentation at a future meeting.","mediaType","Video","parentTitle","Brockton City Council Accounts Committee Meeting 6-12-25","oneSentenceSummary","Members of Brockton’s accounts committee reviewed vendor warrants, raised transparency concerns about Munis descriptions and reported the city has spent about $11.2 million on out‑of‑district special-education tuition and nearly $10 million on related transportation this fiscal year.","taxTitle","Brockton City, Plymouth County, Massachusetts","taxId",4538,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6202295,"Brockton officials outline $3.8 million CARES deficit, defend $52 million ARPA infrastructure program",3379,447000,3826000,"/Search/View?dp=1&key=3787496-4215238d8e2a7d253c885b04d41d189a&start=447&end=3826","https://assets.pipeline.soar.com/3787496-4215238d8e2a7d253c885b04d41d189a/thumbnail_447000.jpg","/articles/6202295/Brockton-City/Plymouth-County/Massachusetts/Brockton-officials-outline-38-million-CARES-deficit-defend-52-million-ARPA-infrastructure-program","https://secure.pipeline.soar.com/6202295-a03728613613cef25035f0ec4d80b370/orig.mp4?Expires=1775129890&Signature=D69OSYhTWM4nMpU7tT-WZvxUiisgcivc4wuaTWKxsb34q6TW1jXLrlMdmXrZusjGALyZKVwZmLgLQTNybLvG~gC2IPlCbkbAzZhA8B4H578G3WaUa3xwhPT7dngD2jch9Ut1VJgXW9rYM8CFZt~olDlofUrA0Q7fbSab0QyNi6rYHHFG9CYEKwipi7yWznqjNwOGBCROtphdV8ofTYTeC0JyedbLUZjL1jI9IEpoSR8~8pby40OHr6xQ452GZUWacay-DtW1Yzamsek7WCvkbD6vqEq37~p7PfoXXKIWrA4o6ZdvSJqikfysqiCOxsSpLN0dAXDsY4iIo5KP5Tc7tg__&Key-Pair-Id=KUT5TJCACFTXG","At a meeting of the Brockton City accounts committee, city finance leaders described an outstanding $3.8 million deficit tied to CARES Act spending for school-related pandemic costs and reviewed the city’s use of roughly $52 million in American Rescue Plan Act (ARPA) funds for infrastructure projects.

The deficit is the lingering result of COVID-era school spending, the committee heard. “All of those expenses related to that $3,900,000 CARES deficit were school expenses,” said Troy Clarkson, the city’s chief financial officer, as he described the accounting and the city’s ongoing work with the Massachusetts Department of Revenue to carry and resolve the balance. Clarkson added the city has carried the deficit across fiscal years and is working with the school department to develop a plan for satisfaction.

Why it matters: the CARES deficit reduces the city’s free-cash calculation at year-end and remains a multi‑year obligation; the ARPA investments are large, federally monitored projects with a spending deadline that affects the timing of other budget choices. “We have until the end of fiscal calendar year ’26 to spend most of these funds,” Clarkson told the committee, describing federal timing requirements for ARPA money.

Most ARPA spending, Clarkson said, was directed at infrastructure rather than replacing municipal operating revenues. The city’s ARPA allocation was listed at about $51,787,000 (commonly rounded to $52 million), with approximately $4,333,000 still unspent as of the committee report he presented. Major projects cited during the meeting included a roughly $13 million city-hall ventilation and roof project, nearly $8 million for an expanded senior center on Father Kenny Way, and a pool renovation that combined ARPA money with a $3 million federal earmark. Clarkson said the city also purchased and renovated a school-use building often referred to as the May Learning Center on Summer Street; that purchase was reimbursed through county ARPA funds.

Clarkson framed the choices the city made about ARPA funds as deliberate. He told the committee the mayor and council deliberately prioritized capital projects over using federal funds to plug operating shortfalls: “It was wise of us collectively to decide to invest this money in infrastructure,” he said, noting other Massachusetts communities that used pandemic funds for operating costs face budget pressure this year.

Committee members asked for more detail about the CARES deficit and how the school-related spending occurred. Councilor Susan Nicastro asked where the $3.8 million had been spent; Clarkson and assistant city auditor Juan Gonzalez said a Munis report shows the invoices and vendors, and they provided the committee with a line‑by‑line Munis printout. Councilor Isaac pressed whether the items—chairs, Chromebook protectors, tent rentals and similar pandemic purchases—fit CARES rules; Clarkson said the initial pandemic response required fast purchases and that some items were later judged in excess of reimbursable allocations, producing the deficit.

The committee also discussed oversight changes since the deficit emerged. Clarkson and Gonzalez described procedural changes in the city’s Munis accounting system designed to prevent future overspending: the committee was told that the authority to override controls in Munis has been narrowed and written requests are required for exceptions; as Gonzalez put it, “that practice has been eliminated and very tightly controlled.” Aminata Sharif, newly introduced as assistant city auditor for schools, told the committee she is focusing on purchase-order closeouts and trainings for school financial staff to ensure invoices and encumbrances are handled promptly. “In her short time, Aminata has already developed relationships with the school finance people,” Clarkson said.

What’s next: Clarkson said the city and the school department would present a united budget front during next week’s budget hearings and continue to seek cooperative solutions for the CARES deficit. He said city staff are pursuing the potential for additional ARPA funds from Plymouth County if other county communities return allocations, and he urged that the ARPA project spreadsheet be posted to the city website with clearer labeling so residents can understand the award totals and reimbursements.

Ending: Committee members requested the detailed Munis excerpts and follow-up on specific CARES invoices; officials said they would return with further detail and that Gonzalez would serve as interim city auditor while the city conducts a search for a permanent auditor.","City finance officials told the accounts committee that a $3.8 million CARES-era deficit tied to school spending remains outstanding while the city has invested roughly $52 million in ARPA projects such as a city hall HVAC retrofit, senior-center expansion and pool renovation.","actionData","errors"]

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Accounts committee questions warrant entries, flags $21 million in special-education tuition and transportation costs

Brockton officials outline $3.8 million CARES deficit, defend $52 million ARPA infrastructure program