The Arizona Department of Education’s (Department) Empowerment Scholarship Accounts Program (Program) allows parents or guardians (parents/guardians) of eligible children to receive State education monies for the purpose of educating their children outside of the public education system. As directed by the Joint Legislative Audit Committee, we reviewed several Program areas. First, the Department could timely complete its projected fiscal year 2021 Program workload with 21 full-time equivalent staff positions. Additionally, in fiscal years 2018 through 2020, the Department spent or reported it will spend legislatively appropriated Program administration and other Department monies on Program-related costs, and the Treasurer’s Office similarly reported spending legislatively appropriated Program administration monies for Program-related costs in those same years. We also found that the Department provided some customers with untimely customer service and poor-quality information, but that staff were professional and courteous. Further, in fiscal years 2018 and 2019, the Department did not generally meet a statutory requirement to process Program applications and notify parents/guardians of a decision within 45 days. Finally, several issues that we identified in our 2016 performance audit of the Program persist, including a lack of sufficient policies and procedures for handling public information requests that resulted in the Department publicly releasing personally identifiable and potentially sensitive information.