Arizona's Empowerment Scholarship Accounts (ESAs) are nothing more than school vouchers. While the vouchers are primarily used for private education, they can be used for home-schooling with very little oversight. These funds can be used to pay for tuition and other fees at any private school, including parochial schools. From the Secular Coalition for America Policy Guide (2013): "Public funds should not support parochial schools, either directly or indirectly through voucher programs. Vouchers provide citizens with direct funding to apply to private school tuitions.