The purpose of the Independent Citizen Oversight Committee (ICOC) is to review for appropriateness, and report on, projects and expenditures associated with the November 4, 2014, passage of a one-half cent surtax on sales. It shall be the responsibility of the ICOC to provide the School Board and the community with information related to the utilization of capital revenue generated by the one-half cent surtax on sales. Specifically, the ICOC is charged with reporting the alignment of surtax funded projects with those identified in the School District Capital Project Plan as well as the timeliness of expenditures based on the schedule of available funds.