An independent audit revealed that the $18 million budget deficit in Brockton Public Schools was due to incompetence rather than criminal activity, highlighting significant structural failures in budgeting and oversight. The report, conducted by Nystrom Beckman & Paris, criticized the leadership under Superintendent Michael Thomas, who was on paid leave, and pointed to a lack of adequate checks and balances within the district. The investigation found that overspending exceeded $23.8 million, with major misallocations in personnel and transportation costs. Despite the financial crisis, no criminal charges are recommended, with the focus instead on systemic issues in budgeting practices. The audit calls for increased transparency and training for school committee members to prevent future financial crises. Mayor Robert Sullivan has pledged to implement reforms to ensure proper financial management going forward.