State schools superintendent Tom Horne has accused Attorney General Kris Mayes of misleading the public regarding the management of the Empowerment Scholarship Account (ESA) program. Horne’s statement responds to a letter from Mayes, where she claimed improper ESA purchases had been approved.
Horne argues that Mayes failed to mention that the funds in question have been recovered or are in the process of being recovered through risk-based auditing. “We have collected or are in the process of collecting more than $600,000 that was paid out for improper purchases,” Horne said. He defended risk-based auditing as a common practice and noted that ESA Director has over 16 years of auditing experience.
Mayes criticized this approach, but Horne pointed out that it is legislatively mandated under ARS section 15–2403B. This statute requires the development of risk-based auditing procedures due to staffing constraints as the program expanded significantly without an increase in personnel.
Horne also mentioned that delays in reimbursement have burdened parents, prompting legislative efforts to increase staff. However, these efforts were thwarted when the governor threatened to veto the budget if it included additional appropriations for personnel.
In response to Mayes’ claims about approval of improper items, Horne clarified that accounts related to such items have been frozen and payments under $2,000 do not imply approval until after legislative-mandated audits. He further explained that consultations with the auditor general are ongoing and will continue.
The State of Arizona Department of Education oversees these operations and has communicated with ESA users about payment procedures. Horne concluded by stating his intention to address further points from Mayes’ letter at a later date.
