TL;DR: North Carolina's Opportunity Scholarship got two kinds of scrutiny in 2026: a review by State Auditor Dave Boliek, announced in June, and new testing rules in the state budget. For Raleigh families the award amounts and eligibility for 2026-27 did not change, but the schools that take scholarship students now face yearly audits and longer record keeping.
What is the State Auditor reviewing in the Opportunity Scholarship?
State Auditor Dave Boliek opened a review of the Opportunity Scholarship program in June 2026, the first time his office has examined it, and said it came up in the office's risk analysis. WECT reported on June 4 that the program cost $587 million in the 2025-26 school year and served more than 100,000 students. The auditor's office said it expected to finish in the fall of 2026; we found no published results as of October 30.
The review looks at the program, not at individual families. Nothing in the announcement suggested that awards already made for 2026-27 would be reopened.
What did the 2026 state budget change for schools that take scholarship students?
Carolina Public Press reported on July 16, 2026 that the budget requires participating schools to keep test records for four years and go through a certification process, and requires NCSEAA to audit at least 4% of participating schools each year to confirm that testing is happening. The basic testing rules stay the same: scholarship students are tested from grade 3 up, NCSEAA chooses the tests for grades 3 and 8, juniors take the ACT, and schools send results to NCSEAA by July 15. Those results are not public records.
| Rule | What it requires | Who it touches |
|---|---|---|
| Annual testing | Tests from grade 3 up; NCSEAA picks grade 3 and grade 8 tests; ACT in grade 11 | Every scholarship student |
| Reporting | Test data to NCSEAA by July 15 each year | Every Direct Payment School |
| Record keeping (2026 budget) | Keep test records for four years and complete a certification process | Every Direct Payment School |
| Audits (2026 budget) | NCSEAA audits at least 4% of participating schools each year | A sample of schools |
| State Auditor review | Program-level review announced June 2026 | The program and NCSEAA |
Where did the $35.75 million in budget savings go?
The Department of Public Instruction identified $35,751,409 in savings tied to students who were already in private schools before the 2024 expansion and later received scholarships. The budget sends that money back to public school priorities, including one-time bonuses for nutrition and custodial staff, middle school literacy training and a math curriculum. Public Schools First NC called the amount small next to the program's total spending.
How has the program grown in Wake, Durham, Orange and Johnston?
Sharply, which is part of why the oversight arrived. NCSEAA's recipients-by-county table for 2020-21 showed 1,105 recipients in Wake, 491 in Durham, 245 in Johnston and 67 in Orange, out of 16,042 statewide. By 2025-26 the statewide count had reached 106,704, according to the Department of Public Instruction's report to the General Assembly, after the 2024 expansion opened the program to every income level.
We have not found an official county breakdown for 2025-26, so we will not guess at Triangle totals. What the statewide jump does tell a Raleigh family is that the program is now a mainstream way to pay for private school rather than a niche benefit, and that the schools on the list are serving far more scholarship students than they were five years ago. That growth is what the new audit sample and record-keeping rules are meant to keep up with.
What the audit and the new rules are not
They are not a cut to 2026-27 awards. Tier amounts for this school year remain $7,942, $7,148, $4,766 and $3,574, and the program still has no income ceiling. They are also not a new income limit. Gov. Josh Stein has said he is interested in income limits, but the budget did not add one.
And they are not a reason to skip the 2027-28 application. Applying keeps your options open, and the state sets the 2027-28 rules before it awards any 2027-28 money. If the legislature or the audit leads to changes, they will show up in NCSEAA's application materials and award notices first, and our deadline calendar will change if the rules do.
What should Raleigh families ask their school now?
Ask three things. First, will the school be on the Direct Payment list again for 2027-28? Second, which tests will your child take, and when will you see results? Third, has the school completed the new certification? Schools that answer clearly are usually the ones that will handle an audit well. You can check any school's 2026-27 status in our school directory, and see how listed schools are paid on our Opportunity Scholarship page.
Frequently asked questions
What is the State Auditor reviewing in the Opportunity Scholarship?
State Auditor Dave Boliek opened a program-level review in June 2026; the program cost $587 million in 2025-26, and his office expected to finish this fall.
What did the 2026 state budget change for schools that take scholarship students?
Participating schools must keep test records for four years and complete a certification process, and NCSEAA must audit at least 4% of them each year.
Where did the $35.75 million in budget savings go?
To public school priorities such as one-time staff bonuses, middle school literacy training and a math curriculum.
What should Raleigh families ask their school now?
Whether it will be listed for 2027-28, which tests your child will take and when results arrive, and whether it has completed the new certification.
Related questions
- How much can a Raleigh-area student get from the Opportunity Scholarship?
- What does a school agree to when it joins the Direct Payment list?
- Does Raleigh have school vouchers?
- Which dates matter for 2027-28?
Sources
- WECT, State Auditor to review $587M school voucher program (June 4, 2026)
- Carolina Public Press, budget tweaks NC school voucher funding as state audit planned (July 16, 2026)
- NCSEAA, Opportunity Scholarship
See what my family qualifies for →
