As education savings accounts expand across the country, one of the biggest questions policymakers face is how to maintain financial accountability without undermining the flexibility that makes ESAs valuable.

This new report from EdChoice and the State Policy Network, “Rethinking ESA Policy Design,” addresses that challenge head-on. Written by Katherine Bathgate, an EdChoice Advisor, the report outlines how states can make sure ESA programs have incentives to encourage responsible spending without creating unnecessary red tape for parents or administrators.