The Arizona Empowerment Scholarship Account (ESA) is a program designed to give parents the flexibility to choose the best educational setting for their children by allowing education tax dollars to follow the student. This program enables parents to use these funds for various educational expenses, including private school tuition, curricula, educational supplies, and tutoring, among others. The ESA program is intended to provide parents with the ability to select a school that best meets their child's needs, including the option for home education.

The program is noted for its high level of public accountability, countering criticisms of a lack of oversight. It is subject to rigorous reporting requirements mandated by statute, rules, and requests from several government agencies, including the Governor’s Office, Legislative Leadership, the Joint Legislative Budget Committee, the Attorney General’s Office, the Auditor General’s Office, the State Board of Education, and the State Ombudsman. Additionally, the program is accountable to ESA stakeholders, including parents of ESA students, a Parent Advisory Committee, and ESA-related social media, as well as public interest and media groups.

The Arizona Department of Education ensures that all expenditures under the ESA program are for valid educational purposes and are reasonably priced. The program is managed with a focus on accountability, with Superintendent Horne emphasizing the importance of responsible spending and accountability, despite criticism from those who believe parents should have unrestricted access to funds.

The ESA program is open for applications for the 2025-2026 school year, with a significant number of students already enrolled. As of June 9, 2025, there are 86,091 students enrolled in the current school year, with 5,493 new students enrolled for the next school year. The program provides resources and support for parents, including a parent handbook, a Parent Advisory Committee, and access to the ESA Applicant Portal for managing applications and accounts.

Overall, the Arizona Empowerment Scholarship Account program aims to empower parents by providing them with the financial means to choose the best educational path for their children, while maintaining a strong framework of accountability and oversight.