qualified schools; audits; reporting requirements

SB 1702 establishes Arizona Empowerment Scholarship Accounts to provide education funding for K-12 students. Parents must agree to use account funds only for specific eligible expenses like tuition at qualified schools, textbooks, educational therapies for students with certain needs, tutoring, online programs, and approved educational technology. The bill restricts using scholarship funds concurrently with school tuition organization scholarships and requires students to withdraw from public schools before enrollment. It also adds reporting requirements for independent evaluation teams reviewing eligibility for students nearing age 22. This policy directly affects Arizona families using these scholarship accounts and sets clear spending rules for the state-funded program.