The TaxWatch Research Blog

The TaxWatch Research Blog is a forum where our research staff can address topics and issues in a short format. Keep an eye on this space during Legislative Session for frequent posts making sense of the activity at the Capitol. 

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Monitoring and Oversight of General Obligation Bonds to Improve Broward County Schools


As the 2023-24 school year begins and students return to class, Broward County Public Schools (BCPS) begins Year 10 of the SMART Program. This is significant in that former Superintendent Runcie promised the taxpayers that all SMART projects would start within five years and be completed by year seven.

On May 9, 2023, the School Board of Broward County (SBBC) adopted Resolution Number 23-109, which acknowledged the commitment of the Bond Oversight Committee and Florida TaxWatch in monitoring the implementation of the SMART Program and acknowledged the work of the Twentieth Statewide Grand Jury in highlighting deficiencies in the SMART Program. The Resolution also expresses the expectation of the SBBC that the SMART Program will be completed no later than October 31, 2025. This expectation includes the financial close-out and the full expenditure of General Obligation Bond funds.

The rising financial risks and critical questions that need answers should remind us all why the Bond Oversight Committee exists and how critical the role of Florida TaxWatch is. I am extremely proud that the Grand Jury recognized Florida TaxWatch for its role
and actions as a trusted and constructive third party/independent fiscal watchdog I thank our professional staff and the volunteer leaders on the Bond Oversight Committee for their efforts to keep Broward County taxpayers informed on how their tax dollars are being spent.

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