Tom Horne Superintendent | Arizona Department of Education
Arizona Superintendent of Public Instruction Tom Horne has responded to recent criticism from Attorney General Kris Mayes regarding the administration of the Empowerment Scholarship Account (ESA) program. In a letter, Horne addressed statements made by Mayes in both a letter and a television interview, arguing that her comments misrepresented how improper ESA purchases have been handled.
Horne stated, “In your letter today, and in a recent television interview, you misled the public by stating that improper ESA purchases had been approved, without any reference to the fact that under risk-based auditing dictated by the legislature the money has been recovered or is in the process of being recovered. We have collected or are in the process of collecting more than $600,000 that was paid out for improper purchases.”
He defended the use of risk-based auditing for reviewing ESA expenditures. “You also criticize risk-based auditing. Risk-based auditing is a very common and appropriate practice used by auditors, and the ESA Director has more than 16 years’ experience as an auditor. The risk-based approach involves not approving purchases prior to review, but paying amounts under $2,000 subject to later review, which is how we were able to collect or be in the process of collecting more than $600,000,” Horne said.
Addressing claims about partisanship in Mayes’s statements, Horne wrote: “You state that this is not partisan. That is disproved by all the false statements you made on the television interview.”
Horne noted that legislative requirements shape how his department audits ESA transactions. He cited ARS section 15–2403B: “‘The department, in consultation with the office of the auditor general, shall develop risk-based auditing procedures for audits conducted pursuing to this subsection.’” According to Horne, these procedures were put in place because staffing levels for checking purchases have not increased even as program participation has grown significantly.
He added that an attempt to increase staff through a House budget appropriation was unsuccessful after it was removed due to concerns about a potential veto from Governor Katie Hobbs. This staffing limitation led to delays for parent reimbursements.
Horne further argued against Mayes’s characterization of certain expenditures as approved: “Again, you misled the public in your interview by stating that these improper items have been approved. They were not approved, and as to all the items you mentioned, the accounts have already been frozen.” He emphasized ongoing efforts at recovery and clarified that payments under $2,000 do not imply approval until they undergo legislative-mandated risk-based audit procedures.
Regarding collaboration with oversight agencies following a July 21 legislative audit committee meeting referenced by Mayes, Horne explained: “Within four days we consulted with the auditor general. Some have erroneously interpreted the word ‘consultation’ to mean that the auditor general has the right to dictate terms to us. That is incorrect. The normal English language use of the word consultation is that we have a discussion, which we have done, and then proceed. However, we have agreed to have further consultations with the auditor general and will do so.”
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