Why are funds restricted?

The ESA program diverts public school dollars for the benefit of educating students that qualify for an ESA in a private or hybrid educational setting. The Arizona Department of Education in conjunction with the Arizona State Treasurer’s Office is entrusted with ensuring that public tax dollars are spent in accordance with the law. ESA debit card restrictions are put in place to ensure monies that flow from the ESA program are spent to expand educational choice to parents and children but also to provide assurance to Arizona tax payers that all ESA funds are appropriated correctly.