Q2 2019-20 Broward Schools SMART Program Report Review

On February 22, 2020, Florida TaxWatch received the Bond Oversight Committee Quarterly Report for the Quarter Ended December 31, 2019 (“Quarterly Report”). This single 866-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. 

The School Board of Broward County has provided guidance to the Bond Oversight Committee in Section 4 of Resolution 15-106 (as amended). In reviewing quarterly reports prepared by District staff, the Committee is charged with: 

Verifying the effective use of bond proceeds and compliance with the purposes set forth in the bond programs as approved by the Board; 

Ensuring that bond revenues are expended for the purpose set forth in the bond programs as approved by the Board; 

Ensuring that any deferred proposals or changes of plans are executed after appropriate approval of the Board; 

Validating that no bond funds are used for any teacher or administrative salaries or other school operating expense; and 

Reviewing efforts by District staff to maximize bond revenues by balancing best value, quality, and efficiency in meeting the bond programs as approved by the Board. 

To encourage greater accountability, transparency, public support, and confidence in the use of the general obligation bond funds, Florida TaxWatch has reviewed this report against the most recent SMART Program budget. TaxWatch is pleased to present the following report and recommendations.