RALEIGH, N.C. (WNCN) — North Carolina’s fiscal watchdog is taking a closer look at one of the state’s fastest-growing education programs.
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State Auditor Dave Boliek has launched an audit of the Opportunity Scholarship program, which uses taxpayer dollars to help families pay for private school tuition.
“The mission of the State Auditor’s Office is to provide oversight and accountability of entities receiving public funds, and the Opportunity Scholarship Program falls under that category,” Boliek said in a statement to CBS 17. “This is a relatively new program that receives significant appropriations to provide families with expanded educational options. It’s advantageous to families, students, and North Carolinians that we evaluate initiatives like the Opportunity Scholarship Program to ensure they are delivering on intent.”
The Opportunity Scholarship program was initially limited to lower-income families but expanded significantly in 2024 after lawmakers eliminated income caps.
In just two years, the Opportunity Scholarship program grew nearly 300% in participation and costs. It went from roughly 32,500 students receiving $185.6 million in scholarships (2023-2024 school year) to more than 106,000 students receiving nearly $587.5 million (2025-2026 school year), according to the NC State Education Assistance Authority, which oversees the program.
Public school advocates said the program has grown rapidly with no guardrails for accountability.
“I think it’s terrific news. I think the Opportunity Scholarship Program is long overdue for a serious audit. said Heather Koons, research and communications director for Public Schools First NC. “Basically, we are sending money into a black hole because there is no public accounting for how that money is spent or even where it’s going,”
According to an analysis by the Department of Public Instruction, about one in nine school voucher recipients in the 2025-2026 school year were public school students.
“The overarching question is, where is that money going, and how is it being used, and what is the return on investment? I think our state is now subsidizing wealthy families to go to private school,” Koons said. “Some private schools have clearly increased their tuition as the vouchers became more available.”
At a minimum, Koons said private schools that receive public dollars should be held to the same reporting requirements as public schools.
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“All of the private schools should have a website. They should post their tuition, they should post curriculum information. Private schools have no credentialing requirements at all,” she said. “We have a lot of transparency in the public school system and zero in the voucher program. That’s only fair if they’re getting tax dollars, they should have to have the same transparency requirements.”
Supporters of the voucher program say they welcome the audit and believe it will help strengthen public confidence in the program.
Mike Long, president of Parents for Educational Freedom in North Carolina, a school choice advocacy nonprofit organization, said the audit is appropriate given the size of the program.
“It’s a relatively simple process. But it is very, very big. And that’s why I welcome this transparency of an audit,” Long said. “I have full faith and confidence that this audit will reveal nothing but exemplary use of the funds.”
The nonprofit organization helps families navigate the school voucher program to find the best school that fits their children’s needs.
“The Opportunity Scholarship was designed for our educational dollars to follow the child rather than the system,” he said. “If that’s a private school, if it’s a home school, if it’s the public school, we want all schools to be the best for whatever that parent decides.”
The Opportunity Scholarship program is expected to cost taxpayers $875 million by the 2031-2032 school year. Long said the audit can help ensure accountability as the program continues to expand.
“We absolutely welcome an audit of the program,” Long said. “I think it’s important to ensure that those resources are safeguarded, administered responsibly and positioned for long-term success so that students continue to benefit for years to come.”
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Boliek said he expects the audit to be completed by the fall.
