
Tom Horne Superintendent | Arizona Department of Education
Superintendent Tom Horne has addressed recent accusations regarding the management of Arizona's Empowerment Scholarship Account (ESA) program. In a statement, Horne responded to comments made by state Attorney General Chris Mayes, who had alleged that improper purchases such as lingerie and diamonds were permitted under his oversight.
Horne stated, “In a recent television interview, state Attorney General Chris Mayes outrageously and mindlessly accused me of permitting improper purchases such as lingerie and diamonds. If she paid attention to her job or even to the news, she would know that this was a false charge."
According to Horne, the Department of Education has collected or referred for collection more than $622,000 in improper purchases through a process called risk-based auditing. This method allows payments for items under $2,000 without immediate approval but subjects them to later audit. Risk-based auditing is commonly used in both federal and state agencies and is required by Arizona law. The system aims to speed up reimbursements for parents participating in the ESA program.
Horne explained further: “To date we have collected or referred for collection more than $622,000 in improper purchases under the program where purchases for under $2,000 are paid but not approved immediately, subject to later audit. That method, called risk-based auditing, is a common practice in many federal and state agencies and is dictated by state law. Without this program, reimbursements for expenditures would take over two months, putting a terrible burden on parents who have paid money and are entitled to reimbursements.”
He also reported that the Department has won 16 appeals related to unallowable expenses like dune buggies and golf simulators without support from the Attorney General’s office. “We have also won 16 appeals of improper expenses such as dune buggies, golf simulators and other unallowable items. In all those cases, the department has not received any support from the Attorney General’s office to ensure anyone who tried to defraud the system is held accountable. That appeals work is being done entirely by the Department of Education, and we have won them all,” Horne said.
The number of staff authorized to review ESA purchases remains unchanged despite an increase in program participants; currently 12 employees review up to 500 requests per day while receiving around 1,000 daily requests.
Horne pointed out that during the most recent legislative session there was an effort by the House of Representatives budget committee to add more staff for purchase reviews within his department. However, Governor Katie Hobbs indicated she would veto any budget including this provision unless it was removed—prompting lawmakers to withdraw it due to concerns about causing a government shutdown if no budget passed.
Horne concluded: “I am committed to doing everything possible to protect taxpayer resources and root out fraud and abuse.”
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