BROCKTON — The Brockton City Council on Dec. 15 adopted a series of transfers and allotments the city’s finance leaders said were necessary to set the tax rate and demonstrate liquidity for self‑insured benefits.

At a special council meeting the body approved a $1,609,443 transfer from certified free cash to a reserve for appropriation deficits, a move the finance team said is needed after the city reclaimed control of CDBG and HOME funds from the Brockton Redevelopment Authority (BRA). CFO Dr. Troy Clarkson and Auditor Juan Gonzalez told councilors the city has engaged Clifton Larson Allen to produce a detailed financial statement for the period when the BRA oversaw those funds, commissioned a planning review from Judy Barrett, and retained a consultant, Capital Strategic Solutions, to help develop policies and procedures for the newly managed programs.

Councilor Farwell pressed officials on accountability for multi‑year deficits in the BRA programs and on whether staff or contractors were held responsible for missed reimbursements; Auditor Gonzalez and Clarkson said the deficits reflect untimely reimbursement requests and historical operational gaps and described steps the administration has taken since assuming control.

Separately, the council approved a $6,992,153 transfer from certified free cash to the health insurance trust fund after the Finance Committee moved and the council suspended rules to act that evening. Clarkson and Gonzalez explained that Brockton, like other self‑insured Massachusetts communities, experienced a sharp rise in claims last year driven in part by higher prescription costs and increased utilization of GLP‑1 weight‑loss drugs, along with provider‑network contraction in Eastern Massachusetts. Clarkson said the Department of Revenue has asked for demonstrable liquidity in the trust; he and Gonzalez said the city plans to request a recertification of free cash after the transfers are recorded, which officials said could restore some of the previously reported balance.

Councilor Linda Castro said she was troubled that projected free cash would fall to roughly $1.4 million after the votes. Clarkson and Gonzalez said the DOR had indicated recertification would likely allow the city to recover a portion of the balance and that a detailed memo would be provided to the council explaining the accounting mechanics.

Roll calls recorded named affirmative votes on the transfers. The council subsequently moved and failed a reconsideration motion on the transfers.

What’s next: Officials said the city will receive a detailed audit from Clifton Larson Allen and pursue a free‑cash recertification with the Department of Revenue; councilors asked for a written memo explaining the recertification timeline and projected post‑recertification balances.