Monitoring and Oversight of General Obligation Bonds to Improve Broward County Schools:
SMART Program Quarterly Report Review for the Quarter Ended September 30, 2020
On November 20, 2020, Florida TaxWatch received the Bond Oversight Committee Quarterly Report for
the Quarter Ended September 30, 2020 (“Quarterly Report”). This single 854-page report provides updated
information on the implementation of the District’s SMART Program and the use of general obligation
bond funds to purchase and install technology upgrades, purchase music, and art equipment, improve
safety, upgrade athletic facilities and renovate educational facilities.
The Quarterly Report consists of an Introduction and the following eight sections:
• Section 1 ---Technology School Board Broward County (SBBC) Schools;
• Section 2 --- Technology Charter Schools;
• Section 3 --- Music & Art Equipment;
• Section 4 --- Athletics;
• Section 5 --- Facilities;
• Section 6 --- Budget Activity;
• Section 7 --- Supplier Diversity Outreach Program; and
• Section 8 --- Communications.
To encourage greater accountability, transparency, public support and confidence in the use of the
general obligation bond funds, and to hold the district accountable for spending decisions, Florida
TaxWatch has reviewed this report against the most recent SMART Program schedule and budget and is
pleased to present the following report and recommendations.