ESAs; audits; transparency portal; reporting

HB 4113 establishes Arizona Empowerment Scholarship Accounts (ESAs) for K-12 students, allowing parents to use state funds for approved educational expenses. It directly affects parents of enrolled students, schools, and service providers by defining eligible uses (like tuition, textbooks, therapy for qualifying students, and technology) and prohibiting concurrent use with other scholarships. Key provisions require annual education plans for students aged 18+ to continue receiving funds until age 22, with strict eligibility criteria and department oversight. The bill mandates a transparency portal for public reporting on account usage and adds requirements for school districts regarding student evaluations.