In particular, the study found severe accountability problems with both programs, most notably: they do not serve students in rural areas where there were virtually no private schools or
scholarship organizations (SOs) present; they fund
primarily religious schools, which are not required to be accredited or adhere to the same standards for curricula as public schools; they do not require the same testing requirements as public schools, making it impossible to gauge student achievement; and they do not require reporting by schools or SOs.