More than 260 presidentially-declared major disasters have occurred since 2017, affecting every state and several U.S. territories, according to the Federal Emergency Management Agency (FEMA). Many of these natural disasters have had devastating effects, including rendering K-12 school facilities unusable for extended periods of time. These schools are now experiencing the compounding challenge of recovering from these natural disasters while managing effects of the Coronavirus Disease 2019 (COVID-19). Social distancing practices and building closures are meant to keep staff and students safe, but may also complicate recovery efforts for disaster-affected districts. The Additional Supplemental Appropriations for Disaster Relief Act of 2019 provided funds for the Government Accountability Office (GAO) to audit issues related to presidentially-declared major disasters that occurred in 2018. GAO reviewed: (1) how the COVID-19 pandemic has affected schools recovering from recent natural disasters; and (2) support the U.S. Department of Education (Education) has provided to help schools recover from recent natural disasters and how the COVID-19 pandemic has affected schools' use of these resources. In April 2020 GAO adjusted the scope of their work on school communities' recovery efforts from recent natural disasters to refocus on how such efforts were affected by the COVID-19 pandemic. They interviewed 29 local education officials representing over 50 school districts in California, Commonwealth of the Northern Mariana Islands, Florida, and Hawaii, which were selected because they were affected by a diverse set of major natural disasters in 2018 that occurred in a mix of populated and less-populated areas. In addition, through a national school superintendents association, GAO convened a discussion group of seven district leaders who have experienced natural disasters and mentor other affected districts. They also reviewed 24 articles published in academic journals related to children recovering from natural disasters and interviewed several of the authors. Finally, GAO reviewed federal guidance and interviewed Education officials. They conducted this performance audit from October 2019 to October 2020 in accordance with generally accepted government auditing standards. Those standards require that GAO plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for findings and conclusions based on their audit objectives. They believe that the evidence obtained provides a reasonable basis for the findings and conclusions based on the audit objectives.