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

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 the District Quarterly Report against the most recent SMART Program schedule and budget and is pleased to present the following report and recommendations. 

In this report, Florida TaxWatch has offered analysis to help guide the Bond Oversight Committee in its oversight of the implementation of the SMART Program, and to ensure that public’s right-to-know how the taxpayer-approved General Obligation Bond funds are being spent is well-served. Florida TaxWatch looks forward to presenting the results of its review to the Committee and the public, and to providing continued support and guidance as the Bond Oversight Committee continues its effective oversight of SMART Program implementation.