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K-12 Education: Lessons Learned from Implementing COVID-19 Relief Funding Provisions Could Improve Future Grant Monitoring. Report to Congressional Requesters. GAO-26-107727

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Title: K-12 Education: Lessons Learned from Implementing COVID-19 Relief Funding Provisions Could Improve Future Grant Monitoring. Report to Congressional Requesters. GAO-26-107727
Language: English
Authors: Jacqueline M. Nowicki, US Government Accountability Office (GAO)
Source: US Government Accountability Office. 2026.
Availability: US Government Accountability Office. 441 G Street NW, Washington, DC 20548. Tel: 202-512-6000; Web site: http://www.gao.gov
Peer Reviewed: N
Page Count: 36
Publication Date: 2026
Document Type: Reports - Research
Education Level: Elementary Secondary Education
Descriptors: Emergency Programs, Elementary Secondary Education, Grants, Federal Aid, COVID-19, Pandemics, Educational Equity (Finance), Federal Government, Public Agencies, Education, Federal State Relationship, Program Implementation, Technical Assistance, Educational Finance, Quality Assurance, School Districts, Poverty, Disadvantaged Schools, Documentation
Laws, Policies and Program Identifiers: Elementary and Secondary School Emergency Relief Fund, American Rescue Plan Act 2021
Abstract: To receive certain funds under the American Rescue Plan Act of 2021, states and districts generally agreed to not make certain cuts. These include disproportionately cutting funds from districts or schools serving high percentages of economically disadvantaged students for fiscal years 2022 and 2023. The Government Accountability Office (GAO) was asked to examine MOEquity implementation. This report addresses (1) how Education assisted states and districts in complying with MOEquity requirements; (2) what data show about state and district implementation of MOEquity; and (3) what challenges states and districts faced in implementing MOEquity and what lessons Education learned. GAO reviewed relevant federal laws and analyzed Education's MOEquity guidance and data. GAO also interviewed Education officials, as well as officials from seven states. GAO selected states for varied approaches to implementing MOEquity. In three of these states, GAO interviewed officials from districts that received the most supplemental funding. GAO also analyzed school-level data from six of these states that had reliable data for this analysis.
Abstractor: ERIC
Entry Date: 2026
Accession Number: ED680529
Database: ERIC
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  Data: K-12 Education: Lessons Learned from Implementing COVID-19 Relief Funding Provisions Could Improve Future Grant Monitoring. Report to Congressional Requesters. GAO-26-107727
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  Data: <searchLink fieldCode="SO" term="%22US+Government+Accountability+Office%22"><i>US Government Accountability Office</i></searchLink>. 2026.
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  Data: US Government Accountability Office. 441 G Street NW, Washington, DC 20548. Tel: 202-512-6000; Web site: http://www.gao.gov
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  Data: 2026
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  Data: <searchLink fieldCode="EL" term="%22Elementary+Secondary+Education%22">Elementary Secondary Education</searchLink>
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  Data: <searchLink fieldCode="DE" term="%22Emergency+Programs%22">Emergency Programs</searchLink><br /><searchLink fieldCode="DE" term="%22Elementary+Secondary+Education%22">Elementary Secondary Education</searchLink><br /><searchLink fieldCode="DE" term="%22Grants%22">Grants</searchLink><br /><searchLink fieldCode="DE" term="%22Federal+Aid%22">Federal Aid</searchLink><br /><searchLink fieldCode="DE" term="%22COVID-19%22">COVID-19</searchLink><br /><searchLink fieldCode="DE" term="%22Pandemics%22">Pandemics</searchLink><br /><searchLink fieldCode="DE" term="%22Educational+Equity+%28Finance%29%22">Educational Equity (Finance)</searchLink><br /><searchLink fieldCode="DE" term="%22Federal+Government%22">Federal Government</searchLink><br /><searchLink fieldCode="DE" term="%22Public+Agencies%22">Public Agencies</searchLink><br /><searchLink fieldCode="DE" term="%22Education%22">Education</searchLink><br /><searchLink fieldCode="DE" term="%22Federal+State+Relationship%22">Federal State Relationship</searchLink><br /><searchLink fieldCode="DE" term="%22Program+Implementation%22">Program Implementation</searchLink><br /><searchLink fieldCode="DE" term="%22Technical+Assistance%22">Technical Assistance</searchLink><br /><searchLink fieldCode="DE" term="%22Educational+Finance%22">Educational Finance</searchLink><br /><searchLink fieldCode="DE" term="%22Quality+Assurance%22">Quality Assurance</searchLink><br /><searchLink fieldCode="DE" term="%22School+Districts%22">School Districts</searchLink><br /><searchLink fieldCode="DE" term="%22Poverty%22">Poverty</searchLink><br /><searchLink fieldCode="DE" term="%22Disadvantaged+Schools%22">Disadvantaged Schools</searchLink><br /><searchLink fieldCode="DE" term="%22Documentation%22">Documentation</searchLink>
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– Name: Abstract
  Label: Abstract
  Group: Ab
  Data: To receive certain funds under the American Rescue Plan Act of 2021, states and districts generally agreed to not make certain cuts. These include disproportionately cutting funds from districts or schools serving high percentages of economically disadvantaged students for fiscal years 2022 and 2023. The Government Accountability Office (GAO) was asked to examine MOEquity implementation. This report addresses (1) how Education assisted states and districts in complying with MOEquity requirements; (2) what data show about state and district implementation of MOEquity; and (3) what challenges states and districts faced in implementing MOEquity and what lessons Education learned. GAO reviewed relevant federal laws and analyzed Education's MOEquity guidance and data. GAO also interviewed Education officials, as well as officials from seven states. GAO selected states for varied approaches to implementing MOEquity. In three of these states, GAO interviewed officials from districts that received the most supplemental funding. GAO also analyzed school-level data from six of these states that had reliable data for this analysis.
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RecordInfo BibRecord:
  BibEntity:
    Languages:
      – Text: English
    PhysicalDescription:
      Pagination:
        PageCount: 36
    Subjects:
      – SubjectFull: Emergency Programs
        Type: general
      – SubjectFull: Elementary Secondary Education
        Type: general
      – SubjectFull: Grants
        Type: general
      – SubjectFull: Federal Aid
        Type: general
      – SubjectFull: COVID-19
        Type: general
      – SubjectFull: Pandemics
        Type: general
      – SubjectFull: Educational Equity (Finance)
        Type: general
      – SubjectFull: Federal Government
        Type: general
      – SubjectFull: Public Agencies
        Type: general
      – SubjectFull: Education
        Type: general
      – SubjectFull: Federal State Relationship
        Type: general
      – SubjectFull: Program Implementation
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      – SubjectFull: Technical Assistance
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      – SubjectFull: Educational Finance
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      – SubjectFull: Quality Assurance
        Type: general
      – SubjectFull: School Districts
        Type: general
      – SubjectFull: Poverty
        Type: general
      – SubjectFull: Disadvantaged Schools
        Type: general
      – SubjectFull: Documentation
        Type: general
      – SubjectFull: Elementary and Secondary School Emergency Relief Fund
        Type: general
      – SubjectFull: American Rescue Plan Act 2021
        Type: general
    Titles:
      – TitleFull: K-12 Education: Lessons Learned from Implementing COVID-19 Relief Funding Provisions Could Improve Future Grant Monitoring. Report to Congressional Requesters. GAO-26-107727
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