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ESA audit flags $9.1 million in questionable spending on gaming PCs, gift cards and more

Taking a look at 'unallowed expenses' found in ESA audit
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PHOENIX — Arizona's Empowerment Scholarship Account program puts public money in the hands of parents to spend on private or home-school education — and new data shows millions of those dollars are raising red flags.

The Arizona Department of Education flagged 84,000 total transactions as potentially unallowable expenses, totaling $9.1 million in questionable ESA transactions.

Flagged purchases include home furnishings, sports equipment and $73,000 paid by parents to themselves to tutor their own children.

Some individual transactions stand out: one person spent $7,500 on a high-end gaming PC, while others spent $2,000 on Roblox currency and $2,000 on Visa gift cards.

The audit reviewed 304,966 ESA transactions at random during a risk limiting audit.

The flagged transactions represent about 1% of the $700 million the ESA program spent between December 2024 and December 2025 — but that's still $9 million of public money.