The Office of the State Auditor recently released an audit report on the first year of the Utah Fits All scholarship, which is now in its third year.
Despite the attention some of the audit expenses have received, the real news is that many of these concerns have already been addressed and rooted out.
Lawmakers implemented several new spending guidelines after the first year. They also continue to make improvements to the program.
The audit demonstrates how this school choice program continues to be accountable to parents, students, and taxpayers.
The role of audits in public policy
An audit is an important policy tool to enhance transparency, clarity, and trust in government programs that use taxpayer dollars. The statute that creates the Utah Fits All program requires regular audits to ensure that policymakers and the public continue to receive feedback from the honest scrutiny that audits provide.
Audits are obviously most useful when they review programs as they currently exist to identify potential reforms, rather than after significant amendments have been made. Unfortunately, the current audit does the latter.
Regardless of their timeliness, audits are a healthy part of ensuring the soundness of public programs and the proper use of taxpayer dollars. They can serve both to identify real needed policy reforms and to guard against unfounded fears that can overshadow the reality of a policy.
What this audit report reveals about the program
Importantly, the recent report found that the “majority of UFA scholarship funds have been used for legitimate educational activities (primarily for tuition to private schools).” This is good news for both the public, whose taxes go toward the program, and students receiving their education through the scholarship. It’s clear the program is being used for its intended legislative purpose: educating Utah students.
The report also devoted a large portion of its analysis to parsing areas of concern, including graphics highlighting the “Top 10 most expensive” purchases across seven transaction categories – all of which were capped or prohibited by legislation enacted after its first year, except for one: electronics/hardware.
For instance, it shows that some families purchased laptops costing several thousand dollars, while the majority of public school laptops were Chromebooks, usually costing less than $800. However, in general, how public schools spend taxpayer dollars is a flawed standard against which to compare how parents spend scholarship funds. If the approach of traditional public schools – including how they spend funds – was the best fit for a student on a Utah Fits All scholarship, they probably wouldn’t be enrolled in Utah Fits All in the first place. Holding up spending in one as a standard against the other ignores what ought to be the primary standard of education spending: Are we meeting the child’s unique learning needs?
In other words, when a student has unique learning needs that are not addressed by traditional public school spending, it stands to reason that addressing those needs will, in at least some situations, generate unique levels of learning expenses. When it comes to a taxpayer-funded program, there is obviously an upper limit, but trying to align scholarship expenses with an education approach not geared toward that student can eliminate the benefit of that flexible model for that child.
The audit recommendation that policymakers should establish reasonable guidelines for electronics purchases is well taken, but incomplete. What should be added to this recommendation is to ensure that program guidelines simultaneously protect access to the unique learning paths that some students need to thrive.
Additional areas of spending highlighted by the audit have already been addressed by lawmakers, including recreational equipment, sports, furniture, and musical instruments. As a result, the audit is ultimately highlighting how the Utah Fits All Scholarship program rests on sound fiscal footing for families and for taxpayers.
The positive impact of the program on families
The Utah Fits All Scholarship program remains popular for those applying for it. Recently, 18,700 students were awarded scholarships, while around 8,800 students remain on the waiting list, representing just over 4% of total public school enrollment. Families who seek the program are often dealing with unique challenges that require a unique approach to education, which the scholarships allow. Many families have shared testimonials about the program’s importance to their families in written statements and beyond.
The goal for Utah now is to increase access to this important program by providing additional funding for families on the waitlist and improving the features of the program over time as needed. Luckily, lawmakers have already shown they can do both.
