GAO Report: K-12 COVID-19 Relief Funding Grant Monitoring Lessons

The Government Accountability Office (GAO) report GAO-26-107727, published January 29, 2026, identifies shortcomings in the Department of Education's monitoring of COVID-19 relief funds allocated to K-12 schools. Specifically, the GAO found that the Department's oversight of states' Maintenance of Equity (MOEquity) requirements was hampered by unreliable and incomplete data, preventing accurate assessment of whether the poorest districts were identified and protected from funding cuts. The report also notes the absence of internal written procedures for staff providing technical assistance, which could lead to inconsistent application of guidance, especially with staff turnover.

While the report does not impose new regulatory requirements, it suggests that educational institutions and government agencies involved in grant management should review the GAO's findings and recommendations. The implications point to the need for robust data collection, clear internal procedures for technical assistance, and consistent application of equity requirements in future federal grant programs. Regulated entities should be aware that the GAO has identified areas for improvement in federal oversight, which may lead to future guidance or policy adjustments from the Department of Education regarding grant monitoring and equity protections for disadvantaged students.