Key Points: • ESA program faces sharp backlash after spending on improper, luxury items • Auditor General and ESA leadership start to consult on risk-based auditing • Changes to department practices, jurisdiction of auditor general unclear

After months of inaction and some nudging from the Joint Legislative Audit Committee, Empowerment Scholarship Account program leaders and the Auditor General’s Office are starting to confer regarding risk-based auditing as required in state law.

The two offices are starting to meet amid a maelstrom over misspending by account holders. Reporting from 12 News found the department’s internal auditing procedure — which automatically processes any purchase under $2,000 with review afterward — allowed about $124 million to go out the door.

As part of

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