The Special Multi-Agency Reform Team (SMART) is composed of representatives from:
- Office of the Ombudsman
- National Bureau of Investigation (NBI)
- Commission on Audit (COA)
- Anti-Money Laundering Council (AMLC)
- Department of Justice (DOJ)
- Bureau of Internal Revenue (BIR).
The making of this group is pursuant to President Benigno Aquino II mandate of "Daang Matuwid". It aims to drive steps against graft and corruption
According to Sec. 15 (4) of RA 6770 (Ombudsman Act of 1989) mandates the Office of the Ombudsman to "direct the officer concerned, in any appropriate case, and subject to such limitations as it may provide in its rules and procedure, to furnish it with copies of documents relating to contracts or transactions entered into by his office involving the disbursement or use of public funds or properties, and report any irregularity to the Commission on Audit for appropriate action”.
Likewise, Sec. 15 (5) of the said law provides that the Office has the power to request any government agency for assistance and information and to examine pertinent records and documents in the discharge of its functions.
In a Memorandum Circular, Acting Ombudsman Casimiro has requested the institutional participation, assistance and cooperation of the five agencies in the undertaking of this "superbody”.