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

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.