{ "dataset_name": "Education Savings Account Audit Reports by State: 2026 National Index", "dataset_version": "2026-08-01", "last_verified": "2026-08-01", "publisher": "The School Choice Index", "creator": "The School Choice Index Editorial Team", "scope_definition": { "direct_program_universe": "21 directly state-funded K–12 ESA programs in 18 states in NCSL’s current published inventory", "tax_credit_appendix": "3 tax-credit ESA programs", "direct_universe_source": "https://www.ncsl.org/education/education-choice-state-policy-scan-education-savings-accounts", "tax_credit_universe_source": "https://www.ncsl.org/education/education-choice-state-policy-scan-tax-credit-education-savings-accounts" }, "headline_counts_direct_programs": { "total_direct_programs": 21, "strict_independent_audit_coverage": 7, "independent_limited_review": 1, "broader_independent_audit_or_review_coverage": 8, "other_public_oversight_material": 9, "no_final_public_report_located": 4, "strict_independent_audit_share": 0.3333333333333333, "independent_limited_review_share": 0.047619047619047616, "broader_independent_audit_or_review_share": 0.38095238095238093, "other_public_oversight_share": 0.42857142857142855, "no_final_public_report_share": 0.19047619047619047, "without_strict_independent_audit_coverage": 14, "without_strict_independent_audit_share": 0.6666666666666666, "without_broader_independent_audit_or_review_coverage": 13, "without_broader_independent_audit_or_review_share": 0.6190476190476191 }, "public_presentation_statuses": { "independent_audit": "Public independent audit coverage", "independent_limited_review": "Public independent limited review, expressly distinguished from an audit", "other_public_oversight": "Public evaluation, annual/implementation report, or administrator organization-wide audit; no public independent state-program audit or review located", "no_final_report": "No public final ESA-specific audit or evaluation located as of the verification date" }, "downloadable_tier_taxonomy": { "A": "Public independent audit or independent limited-review coverage", "B": "Other public oversight material", "C": "No public final ESA-specific audit/evaluation located as of the verification date" }, "methodology_summary": [ "The unit of analysis is the program, not the state, because Florida and Tennessee operate multiple ESA programs with different oversight records.", "For every row, the controlling primary source was opened and the title, issuer, publication date, reviewed period, scope and classification were checked.", "Documents were classified by the work actually performed, not by whether a title or press release used the word audit.", "The public presentation separates strict independent audit coverage from Utah’s independent limited review; the downloadable A/B/C taxonomy groups both in Tier A.", "No public report located is a dated search result, not proof that no unpublished or nonpublic work exists.", "Findings are summarized only within the issuing report’s scope and sample limitations; an audit finding is not automatically evidence of fraud or a statewide error rate." ], "programs": [ { "record_id": "AL-CHOOSE", "scope": "Direct ESA", "state": "Alabama", "official_program_name": "Creating Hope and Opportunity for Our Students’ Education (CHOOSE) Act", "program_type": "Directly state-funded ESA", "legal_operational_status": "Active", "enactment_year": "2024", "launch_year": "2025", "coverage_tier": "B", "coverage_label": "Public non-audit oversight material", "report_type": "Agency annual report", "latest_public_report_title": "Alabama Department of Revenue 2025 Annual Report — CHOOSE Act Alabama", "issuer_or_producer": "Alabama Department of Revenue", "report_date": "2025-12-12", "date_precision": "day", "reviewed_period": "First implementation year / 2025–26 award cycle", "scope_of_review": "Applications, tentative awards, providers, implementation milestones and statewide reach", "key_finding_or_limitation": "Reported 23,230 tentative awards totaling $123.935 million. This is an agency annual report, not an independent program audit.", "official_report_url": "https://www.revenue.alabama.gov/wp-content/uploads/2025/12/2025-ALDOR-Annual-Report.pdf", "official_landing_or_followup_url": "https://www.revenue.alabama.gov/tax-policy/the-choose-act/", "audit_or_report_requirement": "Public program reporting located; no public independent ESA-specific audit located under the search protocol.", "next_expected_report_or_refresh_trigger": "Next ALDOR annual report or state-auditor publication", "last_verified": "2026-08-01", "source_page_or_location": "Annual report pp. 36–37", "confidence": "High", "notes": "Classified by report function, not by the presence of financial figures.", "public_oversight_status": "Other public oversight material", "strict_independent_audit_coverage": "No", "broader_independent_audit_or_review_coverage": "No", "document_category_code": "D8", "document_category_label": "Agency annual or implementation report" }, { "record_id": "AZ-ESA", "scope": "Direct ESA", "state": "Arizona", "official_program_name": "Empowerment Scholarship Accounts", "program_type": "Directly state-funded ESA", "legal_operational_status": "Active", "enactment_year": "2011", "launch_year": "2011", "coverage_tier": "A", "coverage_label": "Public independent audit coverage", "report_type": "Financial-statement findings within statewide Single Audit package", "latest_public_report_title": "State of Arizona June 30, 2024 Single Audit Report", "issuer_or_producer": "Arizona Auditor General", "report_date": "2026-04-23", "date_precision": "day", "reviewed_period": "FY2024 financial reporting; ESA transaction testing extended through January 31, 2026", "scope_of_review": "Financial-statement internal controls, risk-based transaction-review procedures, conflicts of interest and selected high-risk ESA transactions", "key_finding_or_limitation": "The Auditor General reported material weaknesses in ESA controls. A judgmental sample found issues in 25 of 63 selected transactions and reported a $86,599 subtotal; the sample was nonprojectable and does not establish a program-wide misspending rate.", "official_report_url": "https://www.azauditor.gov/sites/default/files/2026-04/StateofArizonaJune30_2024SingleAuditReport.pdf", "official_landing_or_followup_url": "https://www.azauditor.gov/arizona-auditor-general-publications-issued-july-2025", "audit_or_report_requirement": "Arizona Auditor General has issued multiple ESA performance/special audits and follow-up work.", "next_expected_report_or_refresh_trigger": "Auditor General follow-up or annual statewide single-audit release", "last_verified": "2026-08-01", "source_page_or_location": "Financial-statement findings 2024-02, 2024-03 and 2024-04", "confidence": "High", "notes": "The findings are not a standalone ESA performance audit. The report’s five displayed issue-category amounts sum to $86,598 while the stated subtotal is $86,599.", "public_oversight_status": "Public independent audit coverage", "strict_independent_audit_coverage": "Yes", "broader_independent_audit_or_review_coverage": "Yes", "document_category_code": "D1", "document_category_label": "Statewide financial-statement / Single Audit findings" }, { "record_id": "AR-EFA", "scope": "Direct ESA", "state": "Arkansas", "official_program_name": "Arkansas Children’s Educational Freedom Account Program", "program_type": "Directly state-funded ESA", "legal_operational_status": "Active", "enactment_year": "2023", "launch_year": "2023", "coverage_tier": "B", "coverage_label": "Public non-audit oversight material", "report_type": "Official annual program report", "latest_public_report_title": "2024–25 Arkansas Education Freedom Accounts Program Annual Report", "issuer_or_producer": "Arkansas Department of Education", "report_date": "2025-10-01", "date_precision": "day", "reviewed_period": "2024–25 school year", "scope_of_review": "Participation, implementation, expenditures and program operations", "key_finding_or_limitation": "The program publishes an official annual report. A separate Arkansas Legislative Audit education-grants report states that the information presented in that grants report was not audited.", "official_report_url": "https://dese.ade.arkansas.gov/Files/2024-25_Arkansas_Education_Freedom_Accounts_Program_Annual_Report_100125_OSCPE.pdf", "official_landing_or_followup_url": "https://dese.ade.arkansas.gov/offices/office-of-school-choice-and-parent-empowerment/education-freedom-accounts", "audit_or_report_requirement": "Annual program reporting located; no public independent ESA-specific program audit located.", "next_expected_report_or_refresh_trigger": "Next ADE annual report or Arkansas Legislative Audit publication", "last_verified": "2026-08-01", "source_page_or_location": "2024–25 annual report; Legislative Audit FY2025 education grants report", "confidence": "High", "notes": "Legislative Audit source: https://arklegaudit.gov/downloadReport.php?id=SAGS50025", "public_oversight_status": "Other public oversight material", "strict_independent_audit_coverage": "No", "broader_independent_audit_or_review_coverage": "No", "document_category_code": "D8", "document_category_label": "Agency annual or implementation report" }, { "record_id": "FL-FES-EO", "scope": "Direct ESA", "state": "Florida", "official_program_name": "Family Empowerment Scholarship for Educational Options (FES-EO)", "program_type": "Directly state-funded ESA", "legal_operational_status": "Active", "enactment_year": "2019", "launch_year": "2019", "coverage_tier": "A", "coverage_label": "Public independent audit coverage", "report_type": "Operational audit; related detailed administrator audit in Report 2025-185", "latest_public_report_title": "Department of Education — 2024–25 School Year Funding Accountability Challenges (Report 2026-046)", "issuer_or_producer": "Florida Auditor General", "report_date": "2025-11", "date_precision": "month", "reviewed_period": "2024–25 school year", "scope_of_review": "Scholarship funding accountability, payment data and Department/program-administrator controls", "key_finding_or_limitation": "The statewide audit included FES-EO funding and accountability processes. A separate April 2025 operational audit of Step Up For Students documented control and timeliness findings affecting scholarship administration.", "official_report_url": "https://flauditor.gov/pages/pdf_files/2026-046.pdf", "official_landing_or_followup_url": "https://flauditor.gov/pages/pdf_files/2025-185.pdf", "audit_or_report_requirement": "Recurring state operational and accountability audits plus administrator financial audits.", "next_expected_report_or_refresh_trigger": "Next Florida Auditor General operational/funding-accountability report", "last_verified": "2026-08-01", "source_page_or_location": "Reports 2026-046 and 2025-185", "confidence": "High", "notes": "Administrator financial audit: https://www.stepupforstudents.org/wp-content/uploads/2024-2025-Financial-Audit.pdf.pdf", "public_oversight_status": "Public independent audit coverage", "strict_independent_audit_coverage": "Yes", "broader_independent_audit_or_review_coverage": "Yes", "document_category_code": "D4", "document_category_label": "Operational audit" }, { "record_id": "FL-FES-UA", "scope": "Direct ESA", "state": "Florida", "official_program_name": "Family Empowerment Scholarship for Students with Unique Abilities (FES-UA)", "program_type": "Directly state-funded ESA", "legal_operational_status": "Active", "enactment_year": "2021", "launch_year": "2021", "coverage_tier": "A", "coverage_label": "Public independent audit coverage", "report_type": "Operational audit; related detailed administrator audit in Report 2025-185", "latest_public_report_title": "Department of Education — 2024–25 School Year Funding Accountability Challenges (Report 2026-046)", "issuer_or_producer": "Florida Auditor General", "report_date": "2025-11", "date_precision": "month", "reviewed_period": "2024–25 school year", "scope_of_review": "Scholarship funding accountability, payment data and administrator controls; separate Step Up operational review", "key_finding_or_limitation": "The April 2025 Step Up operational audit included findings on payment timeliness, FES-UA renewal priority, interest allocation, large account balances and account closure/return of funds.", "official_report_url": "https://flauditor.gov/pages/pdf_files/2026-046.pdf", "official_landing_or_followup_url": "https://flauditor.gov/pages/pdf_files/2025-185.pdf", "audit_or_report_requirement": "Recurring state operational and accountability audits plus administrator financial audits.", "next_expected_report_or_refresh_trigger": "Next Florida Auditor General operational/funding-accountability report", "last_verified": "2026-08-01", "source_page_or_location": "Reports 2026-046 and 2025-185", "confidence": "High", "notes": "Do not treat individual findings as estimates of statewide error rates.", "public_oversight_status": "Public independent audit coverage", "strict_independent_audit_coverage": "Yes", "broader_independent_audit_or_review_coverage": "Yes", "document_category_code": "D4", "document_category_label": "Operational audit" }, { "record_id": "GA-PROMISE", "scope": "Direct ESA", "state": "Georgia", "official_program_name": "Georgia Promise Scholarship", "program_type": "Directly state-funded ESA", "legal_operational_status": "Active / first reporting cycle", "enactment_year": "2024", "launch_year": "2025", "coverage_tier": "C", "coverage_label": "No public final ESA-specific audit/evaluation located", "report_type": "Audit required; final public report not yet located", "latest_public_report_title": "", "issuer_or_producer": "", "report_date": "", "date_precision": "", "reviewed_period": "", "scope_of_review": "Program regulations require annual random student-account audits and an annual Department of Audits and Accounts program audit.", "key_finding_or_limitation": "No final public Georgia Promise Scholarship audit or evaluation was located as of the verification date. The first annual report is due December 1 and must include audit findings.", "official_report_url": "", "official_landing_or_followup_url": "https://mygeorgiapromise.org/wp-content/uploads/2026/05/Georgia-Promise-Scholarship-Program-Regulations-Approved-May-2026.pdf", "audit_or_report_requirement": "Annual random student-account audits; annual Department of Audits and Accounts program audit; annual report including findings.", "next_expected_report_or_refresh_trigger": "December 1, 2026 annual-report deadline or first Department of Audits and Accounts release", "last_verified": "2026-08-01", "source_page_or_location": "Regulations §§21.1–21.3 and annual-report provisions", "confidence": "High", "notes": "Time-bounded no-report finding, not proof that no nonpublic audit work exists.", "public_oversight_status": "No final public ESA-specific audit or evaluation located", "strict_independent_audit_coverage": "No", "broader_independent_audit_or_review_coverage": "No", "document_category_code": "", "document_category_label": "No final public report located" }, { "record_id": "IN-ESA", "scope": "Direct ESA", "state": "Indiana", "official_program_name": "Education Scholarship Account Program", "program_type": "Directly state-funded ESA", "legal_operational_status": "Active", "enactment_year": "2021", "launch_year": "2022", "coverage_tier": "A", "coverage_label": "Public independent audit coverage", "report_type": "Independent financial statement audit", "latest_public_report_title": "Indiana Education Scholarship Accounts Financial Statement and Independent Auditor’s Report", "issuer_or_producer": "Independent auditor; filed with Indiana General Assembly", "report_date": "2023", "date_precision": "year", "reviewed_period": "Year ended June 30, 2023", "scope_of_review": "Program financial statement and related independent auditor opinion", "key_finding_or_limitation": "This is the latest publicly located program-specific independent audit under the search protocol; the index does not claim that no later report exists outside the repositories searched.", "official_report_url": "https://iga.in.gov/publications/agency_report/2023%20Financial%20Statement%20and%20Independent%20Auditors%20Report.pdf", "official_landing_or_followup_url": "https://iga.in.gov/publications/agency_report/2023%20Financial%20Statement%20and%20Independent%20Auditors%20Report.pdf", "audit_or_report_requirement": "Program financial reporting and independent audit materials publicly filed.", "next_expected_report_or_refresh_trigger": "New Indiana General Assembly agency-report filing", "last_verified": "2026-08-01", "source_page_or_location": "FY2023 independent auditor’s report", "confidence": "Medium-high", "notes": "Use the phrase “latest publicly located,” not “latest issued.”", "public_oversight_status": "Public independent audit coverage", "strict_independent_audit_coverage": "Yes", "broader_independent_audit_or_review_coverage": "Yes", "document_category_code": "D2", "document_category_label": "Program financial-statement audit" }, { "record_id": "IA-ESA", "scope": "Direct ESA", "state": "Iowa", "official_program_name": "Students First Education Savings Account Program", "program_type": "Directly state-funded ESA", "legal_operational_status": "Active", "enactment_year": "2023", "launch_year": "2023", "coverage_tier": "A", "coverage_label": "Public independent audit coverage", "report_type": "Audit-derived internal-control findings from FY2024 ACFR work", "latest_public_report_title": "Iowa Department of Education — Report of Recommendations for the Year Ended June 30, 2024", "issuer_or_producer": "Office of Auditor of State, Iowa", "report_date": "2025-12-19", "date_precision": "day", "reviewed_period": "Fiscal year ended June 30, 2024", "scope_of_review": "Department controls and documentation supporting ESA administration within statewide financial-statement audit work", "key_finding_or_limitation": "The Auditor reported that requested control documentation and the administrator’s SOC 2 report were not provided, limiting the ability to determine control design and implementation. The Department disputed the requested scope.", "official_report_url": "https://www.legis.iowa.gov/docs/publications/ADRPT/1594739.pdf", "official_landing_or_followup_url": "https://www.legis.iowa.gov/docs/publications/ADRPT/1460269.pdf", "audit_or_report_requirement": "State audit and report-of-recommendations process.", "next_expected_report_or_refresh_trigger": "Next Auditor of State Department of Education report or follow-up", "last_verified": "2026-08-01", "source_page_or_location": "Report pp. 2–5, including ESA finding and agency response", "confidence": "High", "notes": "The report says the ESA program was a material class of transactions for FY2024 ACFR work. It does not support a claim that the program first crossed a materiality threshold in FY2025.", "public_oversight_status": "Public independent audit coverage", "strict_independent_audit_coverage": "Yes", "broader_independent_audit_or_review_coverage": "Yes", "document_category_code": "D1", "document_category_label": "Statewide financial-statement / internal-control findings" }, { "record_id": "LA-GATOR", "scope": "Direct ESA", "state": "Louisiana", "official_program_name": "Louisiana Giving All True Opportunity to Rise (LA GATOR) Scholarship Program", "program_type": "Directly state-funded ESA", "legal_operational_status": "Active", "enactment_year": "2024", "launch_year": "2025", "coverage_tier": "B", "coverage_label": "Public non-audit oversight material", "report_type": "State-hosted third-party descriptive evaluation", "latest_public_report_title": "Educational Outcomes and School Climate Characteristics of the Louisiana GATOR Scholarship Program: Baseline Descriptive Evaluation", "issuer_or_producer": "StudyTrack Research & Analytics", "report_date": "2026-03", "date_precision": "month", "reviewed_period": "Baseline / first program year", "scope_of_review": "Voluntary descriptive data from participating schools and families; educational outcomes and school climate", "key_finding_or_limitation": "The report states that it is voluntary, descriptive, noncausal and not statewide. StudyTrack is owned by Studyville LLC, an approved GATOR tutoring provider, and the report discloses one participating student associated with the provider.", "official_report_url": "https://gov.louisiana.gov/assets/2026-extras/PDFs/Educational-Outcomes-and-School-Climate-Characteristics-of-the-Louisiana-GATOR-Scholarship-Program-2.pdf", "official_landing_or_followup_url": "https://doe.louisiana.gov/topic-pages/louisiana-school-choice/la-gator", "audit_or_report_requirement": "Louisiana law calls for program financial audits and at least annual random account audits; no final state audit was located.", "next_expected_report_or_refresh_trigger": "First state financial/random-audit publication or next statutory report", "last_verified": "2026-08-01", "source_page_or_location": "Evaluation cover, disclosures and limitations; Louisiana statute", "confidence": "High", "notes": "Statute: https://www.legis.la.gov/legis/Law.aspx?d=1391567. Do not describe the evaluation as government-produced or independent of provider interests.", "public_oversight_status": "Other public oversight material", "strict_independent_audit_coverage": "No", "broader_independent_audit_or_review_coverage": "No", "document_category_code": "D7", "document_category_label": "Program evaluation" }, { "record_id": "MS-ESA", "scope": "Direct ESA", "state": "Mississippi", "official_program_name": "Equal Opportunity for Students with Special Needs Education Savings Account Program", "program_type": "Directly state-funded ESA", "legal_operational_status": "Active", "enactment_year": "2015", "launch_year": "2015", "coverage_tier": "B", "coverage_label": "Public non-audit oversight material", "report_type": "Statutory legislative program review/evaluation", "latest_public_report_title": "PEER Report #710 — A Review of Mississippi’s Education Scholarship Account Program", "issuer_or_producer": "Mississippi Joint Legislative Committee on Performance Evaluation and Expenditure Review (PEER)", "report_date": "2024-12-09", "date_precision": "day", "reviewed_period": "Fiscal year 2023–24 and program history", "scope_of_review": "Participation, disbursements, tuition use, fiscal effect, administration and parent survey", "key_finding_or_limitation": "PEER reported $5.1 million disbursed, 515 participants and high parent satisfaction, but the work is a statutory program review rather than an audit opinion and includes survey/sample limitations.", "official_report_url": "https://www.peer.ms.gov/sites/default/files/peer_publications/RPT_710.pdf", "official_landing_or_followup_url": "https://www.peer.ms.gov/sites/default/files/peer_publications/RPT_710.pdf", "audit_or_report_requirement": "Biennial PEER review required by law.", "next_expected_report_or_refresh_trigger": "Next statutory PEER review", "last_verified": "2026-08-01", "source_page_or_location": "Report #710, highlights and methodology", "confidence": "High", "notes": "Do not relabel PEER’s review as a GAGAS program audit unless the issuer does so.", "public_oversight_status": "Other public oversight material", "strict_independent_audit_coverage": "No", "broader_independent_audit_or_review_coverage": "No", "document_category_code": "D7", "document_category_label": "Legislative or statutory program evaluation" }, { "record_id": "MT-SPECIAL-NEEDS-ESA", "scope": "Direct ESA", "state": "Montana", "official_program_name": "Special Needs Equal Opportunity Education Savings Account Program", "program_type": "Directly state-funded ESA", "legal_operational_status": "Litigation active; OPI confirmed operation only through the end of the 2025–26 school year", "enactment_year": "2023", "launch_year": "2024", "coverage_tier": "C", "coverage_label": "No public final ESA-specific audit/evaluation located", "report_type": "No public final ESA-specific report located", "latest_public_report_title": "", "issuer_or_producer": "", "report_date": "", "date_precision": "", "reviewed_period": "", "scope_of_review": "No public final program audit or evaluation located.", "key_finding_or_limitation": "No final program audit was located. OPI says a full stay allowed operation through the remainder of the 2025–26 school year; the public page did not confirm post-school-year status as of August 1, 2026.", "official_report_url": "", "official_landing_or_followup_url": "https://opi.mt.gov/Families-Students/Parent-Resources/Education-Savings-Account", "audit_or_report_requirement": "No public final ESA-specific audit/evaluation located under the protocol.", "next_expected_report_or_refresh_trigger": "Any Montana Supreme Court order, OPI status update or state audit", "last_verified": "2026-08-01", "source_page_or_location": "OPI program page; Montana court docket materials", "confidence": "Medium-high", "notes": "Recheck the controlling court order and OPI page before any later publication or update.", "public_oversight_status": "No final public ESA-specific audit or evaluation located", "strict_independent_audit_coverage": "No", "broader_independent_audit_or_review_coverage": "No", "document_category_code": "", "document_category_label": "No final public report located" }, { "record_id": "NH-EFA", "scope": "Direct ESA", "state": "New Hampshire", "official_program_name": "Education Freedom Account Program", "program_type": "Directly state-funded ESA", "legal_operational_status": "Active", "enactment_year": "2021", "launch_year": "2021", "coverage_tier": "B", "coverage_label": "Public non-audit state-program oversight / administrator audit", "report_type": "Administrator financial audit; administrator-described risk-based program audit", "latest_public_report_title": "The Children’s Scholarship Fund Financial Statements and Report of Independent Certified Public Accountants", "issuer_or_producer": "Grant Thornton LLP / Children’s Scholarship Fund", "report_date": "2025-11-24", "date_precision": "day", "reviewed_period": "Year ended August 31, 2025", "scope_of_review": "Organization-wide financial statements including New Hampshire EFA-related funds; separate CSFNH release describes a risk-based program audit", "key_finding_or_limitation": "Grant Thornton issued an unmodified opinion on the administrator’s organization-wide financial statements, which include New Hampshire EFA-related funds. This is not the state performance audit that legislative records said was underway in 2026.", "official_report_url": "https://nh.scholarshipfund.org/wp-content/uploads/2025/12/2025-CSF-FS-ISSUED.pdf", "official_landing_or_followup_url": "https://nh.scholarshipfund.org/childrens-scholarship-fund-nh-receives-unqualified-audit-opinion-for-2024-2025-reports-administrative-rate-of-7-83-percent/", "audit_or_report_requirement": "State law requires a performance audit; final public state report not located as of verification.", "next_expected_report_or_refresh_trigger": "New Hampshire state performance-audit publication", "last_verified": "2026-08-01", "source_page_or_location": "Independent CPA report pp. 2–3; CSFNH release; HB 1135", "confidence": "High", "notes": "No final public LBA performance-audit report was located as of August 1, 2026.", "public_oversight_status": "Other public oversight material", "strict_independent_audit_coverage": "No", "broader_independent_audit_or_review_coverage": "No", "document_category_code": "D6", "document_category_label": "Administrator organization-wide financial audit" }, { "record_id": "NC-ESA-PLUS", "scope": "Direct ESA", "state": "North Carolina", "official_program_name": "Education Student Accounts for Children with Disabilities (ESA+)", "program_type": "Directly state-funded ESA", "legal_operational_status": "Active", "enactment_year": "2017", "launch_year": "2018", "coverage_tier": "B", "coverage_label": "Public non-audit oversight material", "report_type": "Official annual program report", "latest_public_report_title": "North Carolina State Education Assistance Authority 2024–2025 Annual Report", "issuer_or_producer": "North Carolina State Education Assistance Authority", "report_date": "2026-03", "date_precision": "month", "reviewed_period": "2024–25 fiscal/school year", "scope_of_review": "Awards, program operations and scholarship data including ESA+", "key_finding_or_limitation": "The annual report provides official program data but is not an independent ESA performance or compliance audit.", "official_report_url": "https://www.ncseaa.edu/wp-content/uploads/sites/1429/2026/03/3-19-26-2024-2025-Annual-Report-Final.pdf", "official_landing_or_followup_url": "https://www.ncseaa.edu/wp-content/uploads/sites/1429/2026/03/3-19-26-2024-2025-Annual-Report-Final.pdf", "audit_or_report_requirement": "Annual agency reporting located; no public independent ESA+-specific audit located.", "next_expected_report_or_refresh_trigger": "Next NCSEAA annual report or state-auditor review", "last_verified": "2026-08-01", "source_page_or_location": "2024–25 annual report, ESA+ section", "confidence": "High", "notes": "", "public_oversight_status": "Other public oversight material", "strict_independent_audit_coverage": "No", "broader_independent_audit_or_review_coverage": "No", "document_category_code": "D8", "document_category_label": "Agency annual or implementation report" }, { "record_id": "SC-ESTF", "scope": "Direct ESA", "state": "South Carolina", "official_program_name": "Education Scholarship Trust Fund Program", "program_type": "Directly state-funded ESA", "legal_operational_status": "Active under current statute", "enactment_year": "2023", "launch_year": "2024", "coverage_tier": "B", "coverage_label": "Public non-audit oversight material", "report_type": "Official year-one implementation/monitoring report", "latest_public_report_title": "A Very Promising Start: The Year-One (2024–25) Report on South Carolina’s Education Scholarship Trust Fund Program", "issuer_or_producer": "South Carolina Department of Education", "report_date": "2026-01", "date_precision": "month", "reviewed_period": "2024–25 school year", "scope_of_review": "Year-one implementation, applications, spending, fraud-prevention controls and parent feedback", "key_finding_or_limitation": "The report is an official implementation and monitoring document, not an independent audit opinion. The exact publication day should be confirmed from the issuer; the source PDF metadata/filename indicate January 2026 while a later legislative agenda lists an inconsistent earlier date.", "official_report_url": "https://sc-estf-program.com/hubfs/50248211/ESTF-Report-1-12-26.pdf?hsLang=en", "official_landing_or_followup_url": "https://www.scstatehouse.gov/agendas/126s16617.pdf", "audit_or_report_requirement": "Current law requires annual random audits and reports.", "next_expected_report_or_refresh_trigger": "Review-panel materials, annual random-audit report or corrected issuer publication date", "last_verified": "2026-08-01", "source_page_or_location": "Year-one report; S.C. Review Panel agenda; current statute", "confidence": "Medium-high", "notes": "Current legislation page: https://www.scstatehouse.gov/sess126_2025-2026/bills/62.htm. Use month-only date until issuer confirms exact day.", "public_oversight_status": "Other public oversight material", "strict_independent_audit_coverage": "No", "broader_independent_audit_or_review_coverage": "No", "document_category_code": "D8", "document_category_label": "Agency annual or implementation report" }, { "record_id": "TN-EFS", "scope": "Direct ESA", "state": "Tennessee", "official_program_name": "Education Freedom Scholarship Program", "program_type": "Directly state-funded ESA", "legal_operational_status": "Active", "enactment_year": "2025", "launch_year": "2025", "coverage_tier": "A", "coverage_label": "Public independent audit coverage", "report_type": "Independent state performance-audit component", "latest_public_report_title": "Tennessee Department of Education Performance Audit", "issuer_or_producer": "Tennessee Comptroller of the Treasury, Division of State Audit", "report_date": "2025-10-14", "date_precision": "day", "reviewed_period": "Implementation through June 4, 2025", "scope_of_review": "Education Freedom Scholarship implementation included within a broader Department of Education performance audit", "key_finding_or_limitation": "The audited EFS implementation component had no findings or observations. This does not mean the entire mature program or later transactions were audited.", "official_report_url": "https://comptroller.tn.gov/content/dam/cot/sa/advanced-search/2025/pa25005.pdf", "official_landing_or_followup_url": "https://comptroller.tn.gov/office-functions/state-audit/find-a-report.html", "audit_or_report_requirement": "State Comptroller performance-audit authority.", "next_expected_report_or_refresh_trigger": "Next Department performance audit or program-specific report", "last_verified": "2026-08-01", "source_page_or_location": "Audit scope and results for EFS implementation", "confidence": "High", "notes": "Classify as an audit component, not a standalone full-lifecycle EFS audit.", "public_oversight_status": "Public independent audit coverage", "strict_independent_audit_coverage": "Yes", "broader_independent_audit_or_review_coverage": "Yes", "document_category_code": "D3", "document_category_label": "Performance-audit component" }, { "record_id": "TN-ESA-PILOT", "scope": "Direct ESA", "state": "Tennessee", "official_program_name": "Education Savings Account Pilot Program", "program_type": "Directly state-funded ESA", "legal_operational_status": "Active", "enactment_year": "2019", "launch_year": "2022", "coverage_tier": "B", "coverage_label": "Public non-audit oversight material", "report_type": "Statutory legislative program evaluation", "latest_public_report_title": "Education Savings Accounts: Program Evaluation", "issuer_or_producer": "Tennessee Comptroller, Office of Research and Education Accountability", "report_date": "2026-01", "date_precision": "month", "reviewed_period": "Program launch through October 2025", "scope_of_review": "Program design, implementation, participation, fiscal and outcome information", "key_finding_or_limitation": "The statutory evaluation states that no Comptroller audit report of the pilot had been prepared as of October 2025 and that a program audit was not statutorily required.", "official_report_url": "https://comptroller.tn.gov/content/dam/cot/orea/advanced-search/2026/ESA2025.pdf", "official_landing_or_followup_url": "https://comptroller.tn.gov/content/dam/cot/orea/advanced-search/2026/ESA2025.pdf", "audit_or_report_requirement": "Statutory program evaluation; no required program audit identified in the evaluation.", "next_expected_report_or_refresh_trigger": "Next OREA evaluation or State Audit publication", "last_verified": "2026-08-01", "source_page_or_location": "Evaluation methodology and audit-status discussion", "confidence": "High", "notes": "Do not describe this as failure to perform a mandated audit.", "public_oversight_status": "Other public oversight material", "strict_independent_audit_coverage": "No", "broader_independent_audit_or_review_coverage": "No", "document_category_code": "D7", "document_category_label": "Legislative or statutory program evaluation" }, { "record_id": "TN-IEA", "scope": "Direct ESA", "state": "Tennessee", "official_program_name": "Individualized Education Account Program", "program_type": "Directly state-funded ESA", "legal_operational_status": "Active", "enactment_year": "2015", "launch_year": "2017", "coverage_tier": "A", "coverage_label": "Public independent audit coverage", "report_type": "Independent state performance-audit component", "latest_public_report_title": "Tennessee Department of Education Performance Audit", "issuer_or_producer": "Tennessee Comptroller of the Treasury, Division of State Audit", "report_date": "2025-10-14", "date_precision": "day", "reviewed_period": "2024–25 eligibility; 2023–24 and 2024–25 expenditure samples", "scope_of_review": "IEA eligibility and expenditure review included within Department of Education performance audit", "key_finding_or_limitation": "The reviewed IEA component had no findings or observations. The conclusion applies to the scope and samples reviewed, not every account or transaction.", "official_report_url": "https://comptroller.tn.gov/content/dam/cot/sa/advanced-search/2025/pa25005.pdf", "official_landing_or_followup_url": "https://comptroller.tn.gov/office-functions/state-audit/find-a-report.html", "audit_or_report_requirement": "State Comptroller performance-audit authority.", "next_expected_report_or_refresh_trigger": "Next Department performance audit or IEA-specific review", "last_verified": "2026-08-01", "source_page_or_location": "Audit scope and IEA test results", "confidence": "High", "notes": "Classify as an audit component, not a standalone full-population IEA audit.", "public_oversight_status": "Public independent audit coverage", "strict_independent_audit_coverage": "Yes", "broader_independent_audit_or_review_coverage": "Yes", "document_category_code": "D3", "document_category_label": "Performance-audit component" }, { "record_id": "TX-TEFA", "scope": "Direct ESA", "state": "Texas", "official_program_name": "Texas Education Freedom Accounts", "program_type": "Directly state-funded ESA", "legal_operational_status": "Active / launched July 1, 2026", "enactment_year": "2025", "launch_year": "2026", "coverage_tier": "C", "coverage_label": "No public final ESA-specific audit/evaluation located", "report_type": "Multiple audits required; no final public report yet", "latest_public_report_title": "", "issuer_or_producer": "", "report_date": "", "date_precision": "", "reviewed_period": "", "scope_of_review": "Law requires certified-organization audits, State Auditor reviews, random review of 10% of applications and provider financial-review evidence.", "key_finding_or_limitation": "The program began initial funding on July 1, 2026, with nearly 73,000 accounts. No final public audit or evaluation was located one month into operation.", "official_report_url": "", "official_landing_or_followup_url": "https://comptroller.texas.gov/about/media-center/news/20260630-nearly-73000-texas-education-freedom-accounts-to-receive-initial-funding-july-1-1782833580152", "audit_or_report_requirement": "Certified-organization annual audit; State Auditor compliance review and random review of 10% of applications; provider audit/financial-review documentation; annual reporting.", "next_expected_report_or_refresh_trigger": "First certified-organization audit, State Auditor report or annual program report", "last_verified": "2026-08-01", "source_page_or_location": "SB 2 audit provisions and Comptroller launch release", "confidence": "High", "notes": "Enrolled law: https://capitol.texas.gov/tlodocs/89R/billtext/pdf/SB00002F.pdf", "public_oversight_status": "No final public ESA-specific audit or evaluation located", "strict_independent_audit_coverage": "No", "broader_independent_audit_or_review_coverage": "No", "document_category_code": "", "document_category_label": "No final public report located" }, { "record_id": "UT-UFA", "scope": "Direct ESA", "state": "Utah", "official_program_name": "Utah Fits All Scholarship Program", "program_type": "Directly state-funded ESA", "legal_operational_status": "Active", "enactment_year": "2023", "launch_year": "2024", "coverage_tier": "A", "coverage_label": "Public independent limited-review coverage", "report_type": "Independent limited review; not an audit", "latest_public_report_title": "Utah Fits All Scholarship Program Limited Review, Report No. 25-49", "issuer_or_producer": "Office of the Utah State Auditor", "report_date": "2026-06-26", "date_precision": "day", "reviewed_period": "Year ended June 30, 2025", "scope_of_review": "Program transactions, high-confidence extracted transaction subset and selected spending categories", "key_finding_or_limitation": "The review said most funds supported legitimate educational activities and identified selected purchases described as wasteful or extravagant. Detailed category analysis used a 41,070-transaction high-confidence subset from a 212,856-transaction population—about 19.3%—so subset category totals cannot be generalized to the full population.", "official_report_url": "https://reporting.auditor.utah.gov/servlet/servlet.FileDownload?file=015WQ00000II1RVYA1", "official_landing_or_followup_url": "https://auditor.utah.gov/audit-reports/recent-audit-reports/", "audit_or_report_requirement": "State Auditor review authority and program accountability provisions.", "next_expected_report_or_refresh_trigger": "State Auditor follow-up, legislative response or next program audit", "last_verified": "2026-08-01", "source_page_or_location": "Report 25-49, summary and Appendix A methodology", "confidence": "High", "notes": "The Utah State Auditor lists the report on its official recent-reports page. The document is expressly a limited review, not an audit.", "public_oversight_status": "Public independent limited review", "strict_independent_audit_coverage": "No", "broader_independent_audit_or_review_coverage": "Yes", "document_category_code": "D5", "document_category_label": "Independent limited review" }, { "record_id": "WV-HOPE", "scope": "Direct ESA", "state": "West Virginia", "official_program_name": "Hope Scholarship Program", "program_type": "Directly state-funded ESA", "legal_operational_status": "Active", "enactment_year": "2021", "launch_year": "2022", "coverage_tier": "B", "coverage_label": "Public non-audit oversight material", "report_type": "Official annual program report with financial summary", "latest_public_report_title": "Hope Scholarship Annual Report — 2024–2025 Academic Year", "issuer_or_producer": "West Virginia Hope Scholarship Board / State Treasurer’s Office", "report_date": "2025", "date_precision": "year", "reviewed_period": "2024–25 academic year", "scope_of_review": "Participation, awards, payment categories, vendors, geographic data and program financial summary", "key_finding_or_limitation": "The report shows 10,530 scholarships awarded and $43.766 million in spending from student accounts, but it is an administrator annual report rather than an independent program audit.", "official_report_url": "https://hopescholarshipwv.gov/LinkClick.aspx?fileticket=YN7gWXfmPrE%3D&mid=1343&portalid=7&tabid=416", "official_landing_or_followup_url": "https://hopescholarshipwv.gov/Home/About/Annual-Reports", "audit_or_report_requirement": "Annual public program reporting; no public independent program audit located.", "next_expected_report_or_refresh_trigger": "Next Hope Scholarship annual report or State Auditor review", "last_verified": "2026-08-01", "source_page_or_location": "2024–25 report pp. 7, 15–16", "confidence": "High", "notes": "About 10% of TheoPay purchases were unclassified because of source-data limitations disclosed in the report.", "public_oversight_status": "Other public oversight material", "strict_independent_audit_coverage": "No", "broader_independent_audit_or_review_coverage": "No", "document_category_code": "D8", "document_category_label": "Agency annual or implementation report" }, { "record_id": "WY-STEAMBOAT", "scope": "Direct ESA", "state": "Wyoming", "official_program_name": "Steamboat Legacy Scholarship Program", "program_type": "Directly state-funded ESA", "legal_operational_status": "Active under current public program guidance; legal/status changes require monitoring", "enactment_year": "2024", "launch_year": "2025", "coverage_tier": "C", "coverage_label": "No public final ESA-specific audit/evaluation located", "report_type": "Annual random account audit required; no final public report located", "latest_public_report_title": "", "issuer_or_producer": "", "report_date": "", "date_precision": "", "reviewed_period": "", "scope_of_review": "Wyoming law requires the Superintendent to conduct or contract for annual random audits of at least 2% of accounts.", "key_finding_or_limitation": "No final public Steamboat Legacy audit or evaluation was located as of the verification date.", "official_report_url": "", "official_landing_or_followup_url": "https://edu.wyoming.gov/parents/education-savings-accounts/", "audit_or_report_requirement": "Annual random audit of at least 2% of accounts.", "next_expected_report_or_refresh_trigger": "First public random-account audit, annual report or legal-status update", "last_verified": "2026-08-01", "source_page_or_location": "Wyoming Code title 21, ESA audit provision", "confidence": "High", "notes": "Statutory source: https://wyoleg.gov/statutes/compress/title21.pdf", "public_oversight_status": "No final public ESA-specific audit or evaluation located", "strict_independent_audit_coverage": "No", "broader_independent_audit_or_review_coverage": "No", "document_category_code": "", "document_category_label": "No final public report located" }, { "record_id": "FL-FTC", "scope": "Tax-credit ESA", "state": "Florida", "official_program_name": "Florida Tax Credit Scholarship Program", "program_type": "Tax-credit ESA", "legal_operational_status": "Active", "enactment_year": "2001", "launch_year": "2001", "coverage_tier": "A", "coverage_label": "Public independent audit coverage", "report_type": "Operational audit; related detailed administrator audit in Report 2025-185", "latest_public_report_title": "Department of Education — 2024–25 School Year Funding Accountability Challenges (Report 2026-046)", "issuer_or_producer": "Florida Auditor General", "report_date": "2025-11", "date_precision": "month", "reviewed_period": "2024–25 school year", "scope_of_review": "FTC scholarship funding accountability and administrator controls", "key_finding_or_limitation": "The statewide report explicitly includes the Florida Tax Credit Scholarship Program; Step Up also underwent an operational audit.", "official_report_url": "https://flauditor.gov/pages/pdf_files/2026-046.pdf", "official_landing_or_followup_url": "https://flauditor.gov/pages/pdf_files/2025-185.pdf", "audit_or_report_requirement": "Recurring state accountability/operational audits and administrator financial audit.", "next_expected_report_or_refresh_trigger": "Next Florida Auditor General report", "last_verified": "2026-08-01", "source_page_or_location": "Reports 2026-046 and 2025-185", "confidence": "High", "notes": "Included in a separate appendix so the direct-program denominator remains 21.", "public_oversight_status": "Public independent audit coverage", "strict_independent_audit_coverage": "Yes", "broader_independent_audit_or_review_coverage": "Yes", "document_category_code": "D4", "document_category_label": "Operational audit" }, { "record_id": "MO-MOSCHOLARS", "scope": "Tax-credit ESA", "state": "Missouri", "official_program_name": "Missouri Empowerment Scholarship Accounts (MOScholars) Program", "program_type": "Tax-credit ESA", "legal_operational_status": "Active", "enactment_year": "2021", "launch_year": "2022", "coverage_tier": "A", "coverage_label": "Public independent audit coverage", "report_type": "Independent state performance-audit finding covering program oversight", "latest_public_report_title": "Office of State Treasurer — Report No. 2025-041", "issuer_or_producer": "Missouri State Auditor", "report_date": "2025-07-15", "date_precision": "day", "reviewed_period": "State Treasurer operations and MOScholars oversight through FY2023/2024 review work", "scope_of_review": "State Treasurer oversight, required program-account audits and review of EAO reports", "key_finding_or_limitation": "The audit found that the State Treasurer did not conduct an annual MOScholars account audit conforming to government-auditing standards, lacked adequate monitoring procedures and identified a discrepancy in reported amounts.", "official_report_url": "https://auditor.mo.gov/AuditReport/ViewReport?report=2025041&token=7448187756", "official_landing_or_followup_url": "https://auditor.mo.gov/news/item/state-auditors-office-releases-annual-audit-of-the-state-treasurers-office-", "audit_or_report_requirement": "State regulations require annual program-account audits conforming to governmental auditing standards.", "next_expected_report_or_refresh_trigger": "State Treasurer corrective action or next State Auditor report", "last_verified": "2026-08-01", "source_page_or_location": "Report 2025-041, finding 2", "confidence": "High", "notes": "This is audit coverage through an oversight finding; the finding itself says the required program-account audit had not been performed.", "public_oversight_status": "Public independent audit coverage", "strict_independent_audit_coverage": "Yes", "broader_independent_audit_or_review_coverage": "Yes", "document_category_code": "D3", "document_category_label": "Performance-audit finding covering state oversight" }, { "record_id": "UT-CSOS", "scope": "Tax-credit ESA", "state": "Utah", "official_program_name": "Carson Smith Opportunity Scholarship Program", "program_type": "Tax-credit ESA", "legal_operational_status": "Active", "enactment_year": "2020", "launch_year": "2021", "coverage_tier": "C", "coverage_label": "No public final program-specific audit located", "report_type": "Annual audited statements required; current public final report not located", "latest_public_report_title": "", "issuer_or_producer": "", "report_date": "", "date_precision": "", "reviewed_period": "", "scope_of_review": "Program contract requires annual audited financial statements and reporting.", "key_finding_or_limitation": "No current public Carson Smith Opportunity Scholarship program-specific final audit or audited financial statement was located under the protocol.", "official_report_url": "", "official_landing_or_followup_url": "https://schools.utah.gov/studentdataprivacy/data-agreements/data-agreements/data_agreement_pdfs/USBE210055CT%20Amd.%201%20-%20Children%20First%20Education%20Fund%20.pdf", "audit_or_report_requirement": "Annual audited financial statements due under the administrator agreement; program accountability requirements in Utah law.", "next_expected_report_or_refresh_trigger": "USBE/administrator audited-statement publication or state review", "last_verified": "2026-08-01", "source_page_or_location": "USBE administrator contract, audit/reporting provisions", "confidence": "Medium-high", "notes": "Current legislation context: https://le.utah.gov/Session/2026/bills/static/SB0054.html", "public_oversight_status": "No final public ESA-specific audit or evaluation located", "strict_independent_audit_coverage": "No", "broader_independent_audit_or_review_coverage": "No", "document_category_code": "", "document_category_label": "No final public report located" } ] }