The Education Scholarship Account Act allows parents to use the funds that would have been allocated to their child at their resident school district for an education program of the parents' choosing. The Act identifies student eligibility as well as approved educational expenses. The Act establishes procedures for parents to apply to the ESA program. The Act establishes procedures for an authority to oversee the ESA program. The Act also provides academic and fiscal transparency measures for participating families, schools and education providers. This document contains a model policy for education scholarship accounts (ESAs). Parents use ESAs to direct their children's education funding to the state-approved schools, courses, programs and services of their choice.