From the Document: "In March 2020, many schools (colleges and other institutions of higher education) across the country closed their physical campuses in response to the Coronavirus Disease 2019 (COVID19) pandemic and began exclusively providing classes online. As a result of these measures to curb the spread of COVID-19, which began during the 2020 school year and continued into the next, students incurred unexpected expenses for travel, housing, food, health care, and technology purchases to facilitate distance learning. These unplanned expenses, along with a declining economy, were particularly disruptive to the educational pursuits of students with limited resources. The CARES [Coronavirus Aid, Relief, and Economic Security] Act was enacted in March 2020 and appropriated about $14 billion for the Higher Education Emergency Relief Fund (HEERF), of which about $12.6 billion was for grants to schools to prevent, prepare for, and respond to COVID-19. [...] In June 2020, GAO [Government Accountability Office] issued the first of a series of reports on key federal efforts to address the pandemic, which included a description of Education's distribution of HEERF grants to schools and Education's communication with schools about student eligibility for emergency student aid. This report builds on that work and examines (1) how HEERF emergency student aid funds were provided to schools under the CARES Act, and (2) how schools distributed emergency student aid to eligible students."
Government Accountability Office: https://www.gao.gov/