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

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.