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

Q3 (2023-2024)

/ Categories: Research, Broward BOC

The Q3 2024 Broward Bond Oversight report highlights significant progress in the SMART Program, with major advancements in technology, safety, and athletics in Broward County schools. All planned technology upgrades and safety projects are complete, improving the student-to-computer ratio and securing campuses. Despite these successes, challenges in renovations persist, with 29 projects likely to miss the October 2025 completion deadline. Leadership transitions and budget adjustments add further complexity. Florida TaxWatch plays a vital role in ensuring transparency and the efficient use of funds, continuing to oversee the program and provide recommendations to address ongoing challenges.

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

Q2 (2023-2024)

/ Categories: Research, Broward BOC

This report for the Broward Bond Oversight Committee offers an insightful overview of the SMART Program's achievements and challenges as it progresses into its tenth year. Broward County Public Schools (BCPS) remains committed to enhancing educational facilities, technology, safety, arts, and athletics through the strategic use of General Obligation Bond funds. Despite facing unforeseen challenges, the program is on track, with significant milestones reached in school safety enhancements and technology upgrades, ensuring an enriched learning environment for students. Financial oversight and community engagement are emphasized as key elements in maintaining transparency and accountability. As BCPS navigates through these complexities, the report underscores a collective effort towards fulfilling the promises made to the community, aiming for the complete execution of the SMART Program by October 31, 2025.

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

Q1 (2023-2024)

/ Categories: Research, Broward BOC, BOC

The Broward County Public Schools (BCPS) Quarterly Report for Q1 2023-24, presented to the Bond Oversight Committee, marks the midpoint of the school year and Year 10 of the SMART Program. The report acknowledges Resolution 23-109 from May 9, 2023, which recognizes the efforts of the Bond Oversight Committee and Florida TaxWatch in overseeing the SMART Program and notes the Twentieth Statewide Grand Jury's identification of program deficiencies. The resolution sets an expectation for the SMART Program's completion by October 31, 2025, including financial close-out and full expenditure of General Obligation Bond funds. The report details various program aspects like safety improvements, technology upgrades, and budget activities, while addressing financial risks and the critical role of oversight committees.

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

/ Categories: Research, Broward BOC, Releases, BOC

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.

Florida TaxWatch Releases Quarterly Report for Broward SMART Program

/ Categories: Broward BOC, Releases

Tallahassee, Fla. – Today, Florida TaxWatch released its review of the Broward County School District's Safety, Music & Art, Athletics, Renovations and Technology (SMART) program in its report Monitoring and Oversight of General Obligation Bonds to Improve Broward County Schools: SMART Program Quarterly Report Review for the Quarter Ended March 31, 2023.   

Monitoring and Oversight of General Obligation Bonds to Improve Broward County Schools: SMART Program Quarterly Report

/ Categories: Research, Broward BOC

The Broward County Public Schools’ Bond Oversight Committee Quarterly Report for the Quarter Ended March 31, 2023 (“District Quarterly 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, arts, and theater equipment; improve school safety and security; upgrade athletic facilities; and renovate educational facilities.

Monitoring and Oversight of General Obligation Bonds to Improve Broward County Schools: SMART Program Quarterly Report

/ Categories: Research, Broward BOC

The Broward County Public Schools’ Bond Oversight Committee Quarterly Report for the Quarter Ended December 31, 2022 (“District Quarterly 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 arts equipment, improve school safety and security, upgrade athletic facilities, and renovate educational facilities.  

Monitoring and Oversight of General Obligation Bonds to Improve Broward County Schools: SMART Program Quarterly Report

/ Categories: Research, Broward BOC

The Broward County Public Schools’ Bond Oversight Committee Quarterly Report for the Quarter that Ended September 30, 2022 (“District Quarterly 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 school safety and security, upgrade athletic facilities, and renovate educational facilities.

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

SMART Program Quarterly Report Review for the Quarter Ended June 30, 2022

/ Categories: Research, Education, Broward BOC

The Broward County Public Schools’ Bond Oversight Committee Quarterly Report for the Quarter Ended June 30, 2022 (“District Quarterly 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 arts equipment, improve school safety and security, upgrade athletic facilities, and renovate educational facilities.

Monitoring and Oversight of General Obligation Bonds to Improve Broward County Schools: Q3 2021-22

SMART Program Quarterly Report Review for the Quarter Ended March 31, 2022

/ Categories: Research, Broward BOC

In early June, Florida TaxWatch received the Bond Oversight Committee Quarterly Report for the Quarter Ended March 31, 2022 (“Quarterly Report”). This 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 arts equipment, improve school safety, upgrade athletic facilities, and renovate educational facilities.

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

SMART Program Quarterly Report Review for the Quarter Ended December 31, 2021

/ Categories: Research, Broward BOC, BOC

On February 19, 2022, Florida TaxWatch received the Bond Oversight Committee Quarterly Report for the Quarter Ended December 31, 2021 (“Quarterly Report”). This 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 arts equipment, improve school safety, upgrade athletic facilities, and renovate educational facilities.

Monitoring and Oversight of General Obligation Bonds to Improve Broward County Schools: SMART Program Quarterly Report Review for the Quarter Ended September 30, 2021

/ Categories: Research, Broward BOC, BOC

On November 26, 2021, Florida TaxWatch received the Bond Oversight Committee Quarterly Report for the Quarter Ended September 30, 2021 (“Quarterly Report”). This 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 school safety, upgrade athletic facilities, and renovate educational facilities.

Monitoring and Oversight of General Obligation Bonds to Improve Broward County Schools: SMART Program Quarterly Report Review for the Quarter Ended June 30, 2021

/ Categories: Research, Broward BOC, BOC

On September 17, 2021, Florida TaxWatch received the Bond Oversight Committee Quarterly Report for the Quarter Ended June 30, 2021 (“Quarterly Report”). This 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 arts equipment, improve school safety, upgrade athletic facilities, and renovate educational facilities.

Monitoring and Oversight of General Obligation Bonds to Improve Broward County Schools: SMART Program Quarterly Report Review for the Quarter Ended March 31, 2021

/ Categories: Research, Broward BOC, BOC

On May 28, 2021, Florida TaxWatch received the Bond Oversight Committee Quarterly Report for the Quarter Ended March 31, 2021 (“Quarterly Report”). This 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 arts equipment, improve school safety, upgrade athletic facilities, and renovate educational facilities.

Florida TaxWatch Releases Quarterly Report for Broward SMART Program

/ Categories: Broward BOC, Releases, BOC

TALLAHASSEE, Fla. – Today, Florida TaxWatch (FTW) released its review of the Broward County School District's SMART Program in its report Monitoring and Oversight of General Obligation Bonds to Improve Broward County Schools: SMART Program Quarterly Report Review for the Quarter Ended September 30, 2020. While the BOC meeting originally scheduled for today, Monday, December 14, 2020 has been canceled, the released report includes five recommendations which will be presented and discussed by FTW Senior Vice President of Research Bob Nave at the next meeting of Broward County Bond Oversight Committee (BOC).

Q1 2020-21 Broward Schools SMART Program Report Review

/ Categories: Research, Broward BOC, BOC

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.

 

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The What, Why, and How of the Florida TaxWatch Budget Turkey Watch Report

The What, Why, and How of the Florida TaxWatch Budget Turkey Watch Report

Florida TaxWatch’s annual Budget Turkey Watch Report for 2025 meticulously examines the state budget to identify appropriations that deviate from sound fiscal management principles. Below is an expanded overview of what Budget Turkeys are, why they are identified, and how they are determined.

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Using Microelectronic Sensors to Continuously Monitor Vertical Infrastructure

Using Microelectronic Sensors to Continuously Monitor Vertical Infrastructure

This Florida TaxWatch report explores how microelectronic smart sensor networks can proactively monitor vertical infrastructure to detect issues such as structural fatigue, corrosion, or damage before they lead to catastrophic failures, as seen in the 2021 Champlain Towers South collapse (98 deaths) and the 2018 Florida International University pedestrian bridge collapse (6 deaths).

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The Voter Guide for the City of North Port’s May 13, 2025 Referendum

The Voter Guide for the City of North Port’s May 13, 2025 Referendum

The City of North Port, Florida's second fastest growing city in the United States, faces significant challenges from rapid urbanization, population growth, and ongoing recovery from Hurricane Ian's devastating impact in 2022. This Florida TaxWatch report examines the implications of the May 13, 2025 special election referendum, which asks voters to decide on several critical municipal issues.

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Fair Share Taxes Driven Away by Electric Vehicles

Fair Share Taxes Driven Away by Electric Vehicles

Proposed solutions include redistributing a portion of the sales tax collected at EV charging stations to the STTF and adopting a hybrid approach that combines higher registration fees with targeted EV taxes. These proposals aim to ensure that all drivers contribute their “fair share” toward maintaining Florida’s transportation infrastructure in the face of rapid technological change.

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Extending the Local Communication Services Tax Increase Moratorium and a Sales Tax Exemption for Broadband Equipment Should be  Part of Any Tax Relief Package this Session

Extending the Local Communication Services Tax Increase Moratorium and a Sales Tax Exemption for Broadband Equipment Should be Part of Any Tax Relief Package this Session

Florida TaxWatch's CST and Broadband Equipment report examines the impact of the high Communications Services Tax (CST) on broadband infrastructure investment and consumer expenses. The report details how Florida’s current CST ranks among the highest in the nation and explores its effects on both businesses and low-income households, who are particularly vulnerable to the disproportionate burden of such taxes on essential wireless services.

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Taxpayer Independence Day 2025

Taxpayer Independence Day 2025

Florida TaxWatch’s Florida Taxpayer Independence Day 2025 report commemorates the symbolic April 21 date when the average Floridian has earned enough to satisfy all federal, state, and local tax obligations. In 2025, Floridians spend 110 days—until 11:24 a.m.—paying taxes each year before they begin earning for themselves.

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