The Iowa Department of Education recently announced that 18,627 Students First Education Savings Accounts (ESAs) have been approved as of August 4th. In addition to applying and being approved for an ESA, families must separately apply to the accredited private school of their choice and if accepted, their ESA account will be funded. Students have been approved for ESAs in 96 of Iowa’s 99 counties. Iowa’s most populous counties primarily account for the highest number of approved student applications. Washington County has 140 applications. Parents and guardians of students who have been approved for an ESA and accepted at an accredited nonpublic school will receive an invoice from their child’s school through their ESA account. When parents or guardians approve the payment, funds are transferred from the ESA account to the school to pay tuition and fees. ESA funds remain in the state’s possession until approved for payment to the school.  If an approved ESA student does not attend an accredited nonpublic school by September 30, the ESA account will be closed for the school year. The funds remain with the state and are returned to the general fund.