[House Report 119-593]
[From the U.S. Government Publishing Office]


119th Congress }                                       { Report
                     HOUSE OF REPRESENTATIVES
   2d Session  }                                       { 119-593
======================================================================
 
               CLOSING THE PROVIDER FRAUD GAP ACT OF 2026

                                _______
                                

 April 6, 2026.--Committed to the Committee of the Whole House on the 
              State of the Union and ordered to be printed

                                _______
                                

 Mr. Walberg, from the Committee on Education and Workforce, submitted 
                             the following

                              R E P O R T

                             together with

                             MINORITY VIEWS

                        [To accompany H.R. 7677]

    The Committee on Education and Workforce, to whom was 
referred the bill (H.R. 7677) to require the Comptroller 
General of the United States to conduct a study regarding fraud 
prevention measures in certain Federal early childhood 
education, child care, and child nutrition programs, and for 
other purposes, having considered the same, reports favorably 
thereon with an amendment and recommends that the bill as 
amended do pass.
    The amendment is as follows:
    Strike all after the enacting clause and insert the 
following:

SECTION 1. SHORT TITLE.

  This Act may be cited as the ``Closing the Provider Fraud Gap Act of 
2026''.

SEC. 2. GAO STUDY AND REPORT ON PROVIDER-RELATED FRAUD.

  (a) Study.--The Comptroller General of the United States shall 
conduct a study regarding fraud prevention measures in Federal early 
childhood education, child care, and child nutrition programs that 
shall include an analysis of--
          (1) the effectiveness of procedures and measures to prevent 
        fraud carried out by providers of services under such programs;
          (2) whether the data the Federal Government receives in 
        connection with such programs (including through audits and 
        reporting requirements) is--
                  (A) sufficient to successfully identify fraud carried 
                out under such programs; and
                  (B) used effectively by the Federal Government to 
                identify potential fraud carried out under such 
                programs; and
          (3) with respect to the Child Care and Development Block 
        Grant program established under the Child Care and Development 
        Block Grant Act of 1990 (42 U.S.C. 9857 et seq.)--
                  (A) the program integrity results for States that 
                have delegated responsibilities related to program 
                management and administration to counties, local 
                municipalities, or other entities; and
                  (B) whether any corrective action plans have been 
                implemented by States to improve program integrity 
                results, including any measurable outcomes from 
                implementing such a corrective action plan.
  (b) Report.--Not later than 2 years after the date of enactment of 
this section, the Comptroller General of the United States shall submit 
to the Committee on Education and Workforce of the House of 
Representatives and the Committee on Health, Education, Labor, and 
Pensions of the Senate a report containing--
          (1) the results of the study conducted under subsection (a); 
        and
          (2) any regulatory or legislative recommendations to improve 
        fraud prevention measures in Federal early childhood education, 
        child care, and child nutrition programs.
  (c) Federal Early Childhood Education, Child Care, and Child 
Nutrition Programs Defined.--For the purposes of this section, the term 
``Federal early childhood education, child care, and child nutrition 
programs'' includes--
          (1) Head Start programs (including Early Head Start programs) 
        carried out under the Head Start Act (42 U.S.C. 9831 et seq.);
          (2) the Child and Adult Care Food Program under section 17 of 
        the Richard B. Russell National School Lunch Act (42 U.S.C. 
        1766); and
          (3) the Child Care and Development Block Grant program 
        established under the Child Care and Development Block Grant 
        Act of 1990 (42 U.S.C. 9857 et seq.).

                                PURPOSE

    The purpose of H.R. 7677, the Closing the Provider Fraud 
Gap Act of 2026, is to instruct the Government Accountability 
Office (GAO) to do a holistic report on fraud prevention 
measures in the Child Care and Development Block Grant (CCDBG) 
program, the Child and Adult Care Food Program (CACFP), and 
Head Start where providers are involved.

                            COMMITTEE ACTION

                             119TH CONGRESS

First Session--Hearing

    On June 24, 2025, the Committee on Education and Workforce 
Subcommittee on Early Childhood, Elementary, and Secondary 
Education held a hearing titled ``Child Care and the American 
Workforce: Removing Barriers to Economic Growth.'' The purpose 
of the hearing was to examine the CCDBG program as a worker 
support program and consider reforms to support existing child 
care providers, continue to provide high-quality care to 
children, uphold the value and dignity of work to parents, and 
make fiscally responsible choices, including public-private 
partnerships. Testifying before the Subcommittee were Mrs. 
Caitlin Codella Low, Managing Director of Human Capital, 
Bipartisan Policy Center, Washington, D.C.; The Honorable Todd 
D. Barton, Mayor, City of Crawfordsville, Crawfordsville, 
Indiana; Dr. Ruth Friedman, Senior Fellow, The Century 
Foundation, Washington, D.C.; and Ms. Celia Hartman Sims, 
President and Founder, The Abecedarian Group, Houston, Texas.

Second Session--Hearing

    On January 13, 2026, the Committee on Education and 
Workforce Subcommittee on Early Childhood, Elementary, and 
Secondary Education held a hearing titled ``Who's Watching the 
Kids? How Employers, Innovators, and Parents Are Solving 
America's Child Care Crunch.'' The purpose of the hearing was 
to examine the national child care landscape, including those 
aspects governed by CCDBG, and consider fiscally responsible 
ways to meet the American workforce's child care needs. At the 
hearing, Representative Kevin Kiley (R-CA) stated, ``Protecting 
the integrity of child care funding is essential. When bad 
actors exploit the system, they divert resources from the 
families these programs are meant to serve. Recent events 
underscore the need for strong oversight and accountability at 
every level.'' Testifying before the Subcommittee were Mr. 
Haden Polseno-Hensley, President and Co-Founder, Red Rooster 
Coffee Company, LLC, Floyd, Virginia; Ms. Alex Grover, Chief 
Executive Officer, i2M, Mountain Top, Pennsylvania; Ms. Amy K. 
Matsui, Vice President for Child Care and Income Security, 
National Women's Law Center, Washington, D.C.; and Ms. Mary Lou 
Burke Afonso, Chief Operating Officer, Bright Horizons, Newton, 
Massachusetts.

Legislative Action

    On February 25, 2026, Representative Burgess Owens (R-UT) 
introduced H.R. 7677, the Closing the Provider Fraud Gap Act. 
On March 5, 2026, the Committee on Education and Workforce 
considered H.R. 7677 in legislative session and reported it 
favorably, as amended, to the House of Representatives by a 
recorded vote of 35-0. The Committee considered the following 
amendments to H.R. 7677:
          1. Representative Owens offered an amendment in the 
        nature of a substitute to make a technical change to 
        the bill. The amendment passed by voice vote.
          2. Representative John Mannion (D-NY) offered an 
        amendment to add elements to the report related to 
        federal spending increases and underlying child care 
        costs. The amendment failed by a vote of 15-20.

                            COMMITTEE VIEWS

                              INTRODUCTION

    Child care is essential to helping working parents thrive 
and to supporting the growth of local economies. CCDBG exists 
to help working families access affordable child care, giving 
them the freedom to remain in the workforce, increase their 
economic opportunity, realize financial freedom, and move 
beyond the need for a federal safety net--thriving independent 
of government support. According to the National Center for 
Education Statistics, there are approximately 12.6 million 
children nationally who have nonparental care arrangements 
during the week.\1\ Because CCDBG serves approximately 10 
percent of children in that private-sector child care market, 
all of whom come from low-income families, any waste, fraud, 
and abuse in the program is untenable. The Committee considered 
H.R. 7677 to deliver accountability and transparency in our 
federal child care assistance program.
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    \1\https://nces.ed.gov/fastfacts/display.asp?id=4.
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Waste, Fraud, and Abuse Unchecked at the State Level

    On December 26, 2025, an independent journalist reported a 
number of child care centers licensed by Minnesota were taking 
federal funds through CCDBG without serving any children or 
families. Certain administrative mismanagement of Minnesota's 
child care program had been documented in an HHS Inspector 
General report months prior\2\ and in an internal controls 
review made by the Minnesota Office of the Legislative Auditor 
in 2019.\3\ Essentially admitting responsibility, on February 
26, 2026, Minnesota Governor Tim Walz announced a 
``comprehensive anti-fraud package to fight fraud in state 
programs''\4\ and the Minnesota Office of Program Integrity 
released a related ``roadmap'' days earlier.\5\ In fact, 
testifying at a House Committee on Oversight hearing on March 
4, 2026, Governor Walz admitted that Minnesota had been aware 
of fraud in its child care assistance program since 2012.
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    \2\https://oig.hhs.gov/reports/all/2025/minnesota-could-better-
ensure-that-childcare-assistance-providers-comply-with-attendance-
requirements/.
    \3\https://www.auditor.leg.state.mn.us/sreview/ccapic.pdf.
    \4\https://mn.gov/governor/newsroom/press-releases/?id=1055-727986.
    \5\https://kstp.com/wp-content/uploads/2026/02/Roadmap-to-Program-
Integrity-and-Fraud-
Prevention-2-23-2026.pdf.
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    Since 2002, CCDBG has been identified as a program at risk 
of significant improper payments. The Office of Management and 
Budget first identified CCDBG as such following enactment of 
the Improper Payment Act of 2002 (P.L. 107-300).\6\ A series of 
subsequent measures aimed at waste, fraud, and abuse prevention 
in programs across the federal government have failed to 
eliminate improper payments in CCDBG.\7\ A 2020 report by the 
Government Accountability Office estimated that improper 
payments in CCDBG during the previous fiscal year (FY 2019) 
totaled approximately $325 million.\8\ Extrapolating that 
number out to include the current funding level and average 
improper payment rates, CCDBG could be losing nearly $600 
million each year to improper payments. Most recently, HHS 
continued to include CCDBG on its list of ``risk susceptible'' 
programs in the agency's FY 2025 financial report.\9\
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    \6\https://georgewbush-whitehouse.archives.gov/omb/circulars/a11/
2002/part2.pdf.
    \7\Those include the Improper Payment Information Act of 2002 (P.L. 
112-248), the Improper Payments Elimination and Recovery Act of 2010 
(P.L. 111-204), the Improper Payments Elimination and Recovery 
Improvement Act of 2012 (112-248), and the Payment Integrity 
Information Act of 2019 (P.L. 116-117).
    \8\https://www.gao.gov/assets/gao-20-227.pdf.
    \9\https://www.hhs.gov/sites/default/files/fy-2025-hhs-agency-
financial-report.pdf.
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The Need for Sensible Reforms to Protect Taxpayer Dollars

    The federal government is right to scrutinize state CCDBG 
funds because of the risk that those dollars are being 
fraudulently diverted from American families. States' failures 
to ensure their programs are complying with statutory 
requirements are harming our nation's families. We owe it to 
our working families to exercise sufficient oversight and hold 
fraudsters accountable.
    CCDBG, CACFP, and Head Start are three of several public 
assistance programs in which taxpayer dollars flow directly to 
providers. Programs like these not only support families' needs 
but they also support the workforce that drives economic 
opportunity. Since 2002, the Office of Management and Budget 
has identified CCDBG as a program at risk of significant 
improper payments. Head Start and CACFP share that precarious 
position. While some improvements and protections have been 
made and while millions of children have been served over those 
intervening 25 years, more can be done. H.R. 7677, the Closing 
the Provider Fraud Gap Act of 2026, directs the Government 
Accountability Office (GAO) to report on the effectiveness of 
fraud prevention measures in early childhood education and care 
grant programs under this Committee's jurisdiction and give 
recommendations for improvement.

                               CONCLUSION

    No amount of fraud in public programs is acceptable. When 
states administer federal programs, we expect a diligent effort 
to execute what the law requires. Americans should have 
confidence that their taxpayer dollars are funding critical 
child care assistance for families in need, not enriching those 
seeking to loot public programs for private gain. H.R. 7677 
accomplishes this by commissioning a report that will explore 
weaknesses in the current administration of federal assistance 
programs where providers are involved to better inform future 
fraud prevention efforts.
    Weeding out waste, fraud, and abuse in federal child care 
assistance will ensure public trust in CCDBG and allow for more 
dollars, economic opportunity, and workforce participation 
among America's families.

                                SUMMARY

                  H.R. 7677 SECTION-BY-SECTION SUMMARY

Section 1. Short title

     States that this Act may be cited as the Closing 
the Provider Fraud Gap Act.

Section 2. GAO study and report on provider-related fraud

     GAO is required within two years to conduct a 
study on the effectiveness of fraud prevention efforts in 
CCDBG, CACFP, and Head Start carried out by providers.
     The study must analyze whether data received 
through program audits and reports is sufficient and effective 
to identify fraud

                       EXPLANATION OF AMENDMENTS

    The amendments, including the amendment in the nature of a 
substitute, are explained in the body of this report.

              APPLICATION OF LAW TO THE LEGISLATIVE BRANCH

    Section 102(b)(3) of Public Law 104-1 requires a 
description of the application of this bill to the legislative 
branch. H.R. 7677 requires GAO to complete a study of provider-
related fraud in various federal programs. H.R. 7677 thus 
applies to the legislative branch in this regard.

                       UNFUNDED MANDATE STATEMENT

    Pursuant to Section 423 of the Congressional Budget and 
Impoundment Control Act of 1974, Pub. L. No. 93-344 (as amended 
by section 101(a)(2) of the Unfunded Mandates Reform Act of 
1995, Pub. L. No. 104-4), the Committee traditionally adopts as 
its own the cost estimate prepared by the Director of the 
Congressional Budget Office (CBO) pursuant to section 402 of 
the Congressional Budget and Impoundment Control Act of 1974. 
The Committee reports that because this cost estimate was not 
timely submitted to the Committee before the filing of this 
report, the Committee is not in a position to make a cost 
estimate for H.R. 7677.

                           EARMARK STATEMENT

    H.R. 7677 does not contain any congressional earmarks, 
limited tax benefits, or limited tariff benefits as defined in 
clause 9 of House rule XXI.

                            ROLL CALL VOTES

    Clause 3(b) of rule XIII of the Rules of the House of 
Representatives requires the Committee Report to include for 
each record vote on a motion to report the measure or matter 
and on any amendments offered to the measure or matter the 
total number of votes for and against and the names of the 
Members voting for and against.


         STATEMENT OF GENERAL PERFORMANCE GOALS AND OBJECTIVES

    In accordance with clause (3)(c) of rule XIII of the Rules 
of the House of Representatives, the goal of H.R. 7677 is to do 
a holistic report on fraud prevention measures in the Child 
Care and Development Block Grant (CCDBG) program, the Child and 
Adult Care Food Program (CACFP), and Head Start where providers 
are involved.

                    DUPLICATION OF FEDERAL PROGRAMS

    No provision of H.R. 7677 establishes or reauthorizes a 
program of the Federal Government known to be duplicative of 
another Federal program, a program that was included in any 
report from the Government Accountability Office to Congress 
pursuant to section 21 of Public Law 111-139, or a program 
related to a program identified in the most recent Catalog of 
Federal Domestic Assistance.

  STATEMENT OF OVERSIGHT FINDINGS AND RECOMMENDATIONS OF THE COMMITTEE

    In compliance with clause 3(c)(1) of rule XIII and clause 
2(b)(1) of rule X of the Rules of the House of Representatives, 
the Committee's oversight findings and recommendations are 
reflected in the body of this report.

                       REQUIRED COMMITTEE HEARING

    In compliance with clause 3(c)(6) of rule XIII of the Rules 
of the House of Representatives, the following hearing held 
during the 119th Congress was used to develop or consider H.R. 
7677: On June 24, 2025, the Committee on Education and 
Workforce Subcommittee on Early Childhood, Elementary, and 
Secondary Education held a hearing titled ``Child Care and the 
American Workforce: Removing Barriers to Economic Growth.''

               NEW BUDGET AUTHORITY AND CBO COST ESTIMATE

    With respect to the requirements of clause 3(c)(2) of rule 
XIII of the Rules of the House of Representatives and section 
308(a) of the Congressional Budget Act of 1974 and with respect 
to requirements of clause 3(c)(3) of rule XIII of the Rules of 
the House of Representatives and section 402 of the 
Congressional Budget Act of 1974, a cost estimate was not made 
available to the Committee in time for the filing of this 
report. The Chairman of the Committee shall cause such estimate 
to be printed in the Congressional Record upon its receipt by 
the Committee.

                        COMMITTEE COST ESTIMATE

    Clause 3(d)(1) of rule XIII of the Rules of the House of 
Representatives requires an estimate and a comparison of the 
costs that would be incurred in carrying out H.R. 7677. 
However, clause 3(d)(2)(B) of that rule provides that this 
requirement does not apply when, as with the present report, 
the Committee has requested a cost estimate for the bill from 
the Director of the Congressional Budget Office.

         CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED

    H.R. 7677, as reported by the Committee, makes no changes 
to existing law.

                             MINORITY VIEWS

                              INTRODUCTION

    H.R. 7677, the Closing the Provider Fraud Gap Act, 
introduced by Rep. Burgess Owens (R-UT), requires the 
Government Accountability Office (GAO) to conduct a study 
regarding fraud prevention measures in federal early childhood 
education, child care, and child nutrition programs, including 
Head Start, the Child and Adult Care Food Program (CACFP), and 
Child Care and Development Block Grant (CCDBG). While Committee 
Democrats do not oppose this bill, it is clear its 
consideration is part of a broader attempt to sideline the 
problems facing child care in American and manufacture an 
alternative narrative.

REPUBLICANS REFUSE TO FOCUS ON THE CHILD CARE CRISIS ACTUALLY AFFECTING 
                           AMERICAN FAMILIES

    Child care is a necessity for millions of American 
families.\1\ In many parts of the country, the cost of child 
care, when families can find it, can be as much as, or more 
than their rent or mortgage payments.\2\ In many communities, 
child care simply does not exist in sufficient supply to meet 
demand.\3\ As a direct result, our economy loses an estimated 
$122 billion in earnings, productivity, and revenue every 
year.\4\ This is not a personal failure on the part of parents 
or providers--it is a market failure that demands a policy 
response. The Child Care and Development Block Grant (CCDBG) is 
a federal program designed to provide child care assistance to 
low-income families and is administered through block grants to 
states.\5\ CCDBG funds, along with other federal funds not 
under the jurisdiction of this Committee, make up the Child 
Care Development Fund (CCDF), the largest federal source of 
child care funding.\6\ Yet, according to the most recent 
publicly available information, federal child care funds cover 
only about 15 percent of federally eligible children.\7\ 
Assuming that Congress provided sufficient resources cover the 
remaining 85% of eligible children, that would still leave many 
families--who are not eligible for the program--with the burden 
of unaffordable or unavailable child care.
---------------------------------------------------------------------------
    \1\Fact Sheet: Child Care and the Economy, First Five Years Fund 
(Mar. 6, 2026), https://www.ffyf.org/2024/03/06/fact-sheet-child-care-
and-the-economy/.
    \2\Child Care Aware of America, ``Annual Child Care Landscape 
Analysis'', https://www.childcareaware.org/price-landscape24/ (last 
visited Jan. 28, 2026).
    \3\See U.S. Child Care Deserts, Ctr. for Am. Prog., https://
childcaredeserts.org/ (last visited Mar. 13, 2026).
    \4\How a Lack of Affordable Child Care Impacts the Economy, First 
Five Years Fund (Mar. 13, 2025), https://www.ffyf.org/resources/2025/
03/how-a-lack-of-affordable-child-care-impacts-the-economy/.
    \5\Nina Chien, Estimates of Child Care Subsidy Eligibility & 
Receipt for Fiscal Year 2021, Off. of Hum. Svcs Pol'y (Sep. 11, 2024), 
https://aspe.hhs.gov/sites/default/files/documents/
a91fd97aa80b53fa52a52d38cd323509/cy2021-child-care-subsidy-
eligibility.pdf.
    \6\Rebecca Daugherty, Child Care and Development Fund: CCDBG and 
CCES, Explained, Bipartisan Pol'y Ctr. (Feb. 24, 2025) https://
bipartisanpolicy.org/explainer/child-care-and-
development-fund-ccdbg-cces/.
    \7\Chien, supra note 5, at 1.
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    In response to this reality, Committee Democrats have 
championed legislation focused on increasing the federal 
investment in child care. Specifically, this Congress, Ranking 
Member Robert C. ``Bobby'' Scott (D-VA) re-introduced H.R. 
4418, the Child Care for Working Families Act.\8\ The Child 
Care for Working Families Act would tackle the child care 
crisis head-on: ensuring families can afford the child care 
they need, expanding access to more high-quality options, 
stabilizing the child care sector, and helping ensure child 
care workers taking care of our nation's kids are paid livable 
wages. The bill provides grants to states to help expand the 
supply and capacity of eligible child care providers and aims 
to provide working families a range of high-quality, affordable 
child care options, in a variety of settings, that meet their 
unique needs, with no family paying more than seven percent of 
their income for child care costs.
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    \8\H.R. 4418, 119th Cong. (2025).
---------------------------------------------------------------------------
    H.R. 4418 would promote the stability of the child care 
sector by providing a source of stable funding to eligible 
child care providers to help offset their operating expenses. 
It would support sustained and increased wages for early 
childhood educators or other staff eligible providers, in order 
to stabilize and grow the child care workforce. It would 
support access to child care services for communities facing a 
particular shortage of child care options, including child care 
services for infants and toddlers, child care services during 
nontraditional or extended hours, and inclusive child care 
services for children with disabilities. Language similar to 
H.R. 4418 was included in the Build Back Better Act, which 
passed the House in November 2021.\9\
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    \9\H.R. 5376 Sec. 23001, 117th Cong. (as passed by House, Nov. 19, 
2021).
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    Instead of working to fix the child care supply and demand 
issue, the Trump Administration's actions have only created 
additional uncertainty for the child care sector, parents, and 
children.\10\ Almost immediately after President Trump took 
office in January 2025, the Office of Management and Budget 
announced that it was directing federal agencies to 
``temporarily pause all activities related to obligation or 
disbursement of all Federal financial assistance . . .''.\11\ 
This funding pause was later rescinded,\12\ but it initially 
caused significant confusion and consternation among federal 
fund recipients in the child care community. These recipients 
are overwhelmingly non-profit organizations which generally 
operate with no more than a few days of reserve funds.\13\
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    \10\Hailey Gibbs & Casey Peeks, Trump's Attack on Child Care 
Funding Undermines Early Educators, Shortchanges Children, and 
Increases Costs for Families, Ctr. for Am. Prog. (Jan. 12, 2026), 
https://www.americanprogress.org/article/trumps-attack-on-child-care-
funding-undermines-early-educators-shortchanges-children-and-increases-
costs-for-families/.
    \11\Read the Memo Pausing Federal Grants and Loans, N.Y. Times 
(Jan. 27, 2026), https://www.nytimes.com/interactive/2025/01/27/us/omb-
memo.html.
    \12\New Administration Highlights: Freeze on Federal Funds 
Rescinded, and Trump Signs Law to Ease Path to Deportations, N.Y. 
Times, https://www.nytimes.com/live/2025/01/29/us/trump-
federal-freeze-funding-news?smid=url-share#federal-freeze-grants (last 
updated Nov. 18, 2025).
    \13\Press Release, Child Care Aware of America, Child Care Aware of 
America Reacts to Federal Funding Pause (Jan. 28, 2026), https://
info.childcareaware.org/media/child-care-aware-of-america-reacts-to-
federal-funding-freeze.
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    Further, the Trump Administration has undermined Department 
of Health and Human Services staff, specifically those 
responsible for administering CCDF and providing support to 
states administering CCDBG and related programs. As the Center 
for Law and Social Policy summarized the issue,

        [p]robationary staff at the Office of Head Start (OHS) 
        and the Office of Child Care (OCC) were laid off in 
        February, resulting in a reduction of approximately 20 
        percent of staff. This was followed by the mass layoffs 
        announced on April 1, resulting in an overall reduction 
        of 40-50 percent of staff in OHS and OCC and the 
        closure of five regional offices, which provided 
        training and technical assistance, administrative 
        support in ensuring grants reached facilities, and 
        served as a liaison between program administrators and 
        the federal government. These offices in Boston, 
        Chicago, New York, San Francisco, and Seattle oversaw 
        grantees in 23 states and five territories, and 
        comprised half of the total regional offices across the 
        country.\14\
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    \14\Shira Small, Federal Cuts to Child Care and Head Start are an 
Attack on Families with Low Incomes, Ctr. on L. & Soc. Pol'y (Apr. 23, 
2025), https://www.clasp.org/blog/federal-cuts-child-care-head-start/.

    Regrettably, the Majority has followed this 
Administration's lead. Instead of considering bills to help 
address the crisis by increasing the supply of child care, 
making child care more affordable, or increasing the wages of 
child care workers, the Committee considered H.R. 7677 and 
seven other bills to address alleged and unproven widespread 
fraud in the child care sector.\15\ None of these bills will 
create one more additional child care slot. Instead, these 
bills complement each other by throwing sand into the gears of 
CCDF, increasing the chances that states will be capriciously 
disqualified from federal child care assistance not due to 
widespread fraud, but non-compliance with red tape.
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    \15\H.R. 7720, the Child Care Payment Integrity and Fraud 
Accountability Act, H.R. 7721, Combating Regulatory Abuse, Closing 
Known Deficiencies, and Overseeing Waste Nationwide (CRACKDOWN) Act, 
H.R. 7722, Child Care Integrity Monitoring Act, H.R. 7723, Safeguarding 
Taxpayer Dollars in Child Care Act, H.R. 7724, No Waivers for Fraud 
Act, H.R. 7725, Stop Child Care Fraud Act, H.R. 7677, Closing the 
Provider Fraud Gap Act, and H.R. 7726, No Funds for Repeat Child Care 
Violation Act Before the H. Comm. on Educ. & Workforce, 119th Cong. 
(Mar. 5, 2026).
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    THE MAJORITY SEEKS TO UPEND THE EXISTING CHILD CARE SYSTEM OVER 
                UNPROVEN ALLEGATIONS OF WIDESPREAD FRAUD

National Attention on Alleged Widespread Fraud in Child Care
    In late December 2025, a publicly posted video surfaced 
that purported to show ``proof'' that several day care centers 
in Minnesota were committing fraud. The video alleged these 
centers were taking federal child care funds, administered 
through the state, without actually caring for children.\16\ 
Despite the fact that the Minnesota agency administering CCDF 
found that the child care centers were operating as expected at 
the time of the video,\17\ some media outlets and Republican 
officials brought national attention to the story.\18\ The 
Trump Administration then announced an immediate freeze on all 
child care funds to Minnesota\19\ and engaged its ``Defend the 
Spend'' system nationwide--requiring grantees to provide 
detailed documentation and proof of payment before receiving 
reimbursement for all funds distributed through the 
Administration for Children and Families at the Department of 
Health and Human Services (HHS).\20\ Soon thereafter, HHS 
announced suspension of five states' access to nearly $10 
million through CCDF, the Temporary Assistance for Needy 
Families, and the Social Services Block Grant.\21\ HHS provided 
no evidence of fraud in these five states--California, 
Colorado, Illinois, Minnesota, and New York--beyond the fact 
they are led by Democratic Governors. HHS claims this action 
was taken due to ``concerns about widespread fraud and misuse 
of taxpayer dollars in state-administered programs'' and 
concerns that these funds may have gone to those not eligible 
due to their immigration status.\22\ Thankfully, courts have 
blocked this funding freeze\23\ but it is extremely concerning 
that the Administration sought to punish states without proof 
of such allegations.
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    \16\Ken Bensinger & Ernesto Londono, An Intense White House 
Response From a Single Viral Video, N.Y. Times (Dec. 31, 2025), https:/
/www.nytimes.com/2025/12/31/business/media/trump-conservatives-videos-
viral-loop.html.
    \17\Phil Helsel & Julia Ainsley, Minnesota department finds child 
care centers targeted in viral video operating normally, NBC News (Jan. 
2, 2026), https://www.nbcnews.com/news/us-news/minnesota-department-
finds-child-care-centers-targeted-viral-video-ope-rcna252013.
    \18\Bensinger & Londono, supra note 16.
    \19\Id.
    \20\Sakshi Venkatraman & Max Matza, Trump administration says it's 
withholding childcare funds from Minnesota amid fraud allegations, BBC 
(Dec. 30, 2025), https://www.bbc.com/news/articles/c75xnndvlyko.
    \21\Press Release, U.S. Dep't of Health & Hum. Svcs., HHS Freezes 
Child Care and Family Assistance Grants in Five States for Fraud 
Concerns (Jan 6, 2026), https://www.hhs.gov/press-room/hhs-freezes-
child-care-family-assistance-grants-five-states-fraud-concerns.html.
    \22\Id. (emphasis added).
    \23\Minho Kim & Zach Montague, Judge Extends Block on Trump 
Officials Slashing Funds to Democratic States, N.Y. Times (Feb. 6, 
2026), https://www.nytimes.com/2026/02/06/us/politics/blue-states-
trump-funding-lawsuit.html.
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    Unfortunately, it is under the same unproven allegations 
and general theories of ``widespread fraud'' that the Majority 
chose to consider eight bills purporting to address fraud in 
CCDBG.\24\ Like the Administration, the Majority did not 
produce any evidence of widespread fraud in the program, 
presenting only vague and unfounded allegations. Similarly, the 
Majority has chosen not to engage with (or even meaningfully 
acknowledge) the processes HHS already has in place, as 
required by law, charging states to prevent and catch fraud.
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    \24\Press Release, Committee on Education & Workforce Republicans, 
Chairman Walberg Delivers Opening Statement at Markup to Crackdown on 
Child Care Fraud (Mar 5, 2026), https://edworkforce.house.gov/news/
documentsingle.aspx?DocumentID=413157.
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Existing Program Integrity Requirements
    Generally, federal agencies must protect against improper 
payments in grant programs. The Payment Integrity Information 
Act of 2019 (PIIA) requires Executive Branch agencies to 
determine if improper payment rates for programs have exceeded 
significant thresholds.\25\ Agencies are considered 
noncompliant if any relevant program has an ``improper payment 
rate'' of more than 10 percent.\26\ Improper payments include 
any payment made for an incorrect amount, to an ineligible 
recipient, or for an ineligible service. In the context of 
federal child care funds, an example of an improper payment 
would be a payment to a provider that was made in an incorrect 
amount (overpayment or underpayment) or that should not have 
been made at all.\27\ However, the term ``improper payments'' 
does not automatically denote ``fraud''. As stated in a 
Government Accountability Office Q&A report to the House 
Appropriations Committee, ``[w]hile all fraudulent payments are 
considered improper, not all improper payments are due to 
fraud.''\28\ PIIA directs federal agencies to, at least every 
three years, assess their programs to consider factors that may 
increase the risk of improper payments, including their 
susceptibility to fraud.\29\
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    \25\31 U.S.C. Sec. 3352. The statute defines significant as either 
$10 million and 1.5 percent of total program outlays or $100 million 
overall. Id.
    \26\31 U.S.C. Sec. 3351.
    \27\See, e.g., 45 C.F.R. Sec. 98.100(d).
    \28\U.S. Gov't Accountability Off., GAO-24-107482, Improper 
Payments: Key Concepts and Information on Programs with High Rates or 
Lacking Estimates 5 (2024), https://www.gao.gov/
assets/gao-24-107482.pdf.
    \29\31 U.S.C. Sec. 3352.
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    HHS generally assesses states' compliance with law and 
regulations through its review and approval of a state's CCDF 
plan, which ``serves as the Lead Agency's [the agency in a 
state or territory that administers the CCDF program] 
application for a three-year cycle of CCDF funds and is the 
primary mechanism OCC uses to determine Lead Agency compliance 
with the requirements of CCDBG and its regulations''.\30\ In 
its review of the plan, HHS can identify places where a state 
is out of compliance and provides a state with the opportunity 
to address the particular issue or face penalties.\31\
---------------------------------------------------------------------------
    \30\FY 2025-2027 Child Care and Development Fund (CCDF) Plan for 
States and Territories, Off. of Child Care, https://acf.gov/occ/policy-
guidance/fy-2025-2027-ccdf-plan-states-and-
territories-ccdf-acf-pi-2024-01 (last updated July 15, 2024).
    \31\Id.
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    More specifically, the CCDBG Act and its regulations 
already provide HHS with enforcement authority to ensure that 
states are complying with the program's requirements. For 
example, the law gives HHS the authority to ensure states 
``comply substantially'' with the law.\32\ Further, ``after 
reasonable notice to a State and opportunity for a hearing'', 
HHS may disallow improperly spent funds, deduct improperly 
spent funds from subsequent allotments, take some combination 
of the those actions, or impose other sanctions.\33\ 
Regulations make clear HHS ability to monitor these programs 
for compliance with law and addresses the process HHS and 
states may take when a ``review or investigation reveals 
evidence'' that a state's child care agency or ``an entity 
providing services under contract or agreement with'' a lead 
agency has ``failed to substantially comply'' with the law, 
regulations, or provisions and requirements set out in the 
state's plan.\34\ It is also worth noting that law and 
regulation require states to arrange independent audits of 
their programs and require states to repay the federal 
government for funds that are found to be misspent or HHS can 
deduct these amounts from future payments to the state.\35\ 
These are examples of ways the law and regulation aim to 
provide for program integrity.
---------------------------------------------------------------------------
    \32\E.g., 42 U.S.C. Sec. 9858g(b)(2).
    \33\Id.
    \34\45 C.F.R. Sec. 98.90.
    \35\CCDBG Act Sec. 658K(b), 42 U.S.C. Sec. 9858i; 45 C.F.R. 
Sec. 98.65.
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    Additionally, as the Government Accountability Office (GAO) 
noted in 2020, ``[the Office of Child Care (OCC) at HHS] 
oversees states'' improper payment risks through a process that 
includes a requirement for states to submit corrective action 
plans (CAP) when they estimate their annual payment error [or 
improper] rates are at or above 10 percent.''\36\ Additionally, 
OCC conducts on-site monitoring reviews of each state for each 
three-year period.\37\ HHS recently began the practice of 
posting oversight reports resulting from these visits.\38\
---------------------------------------------------------------------------
    \36\U.S. Gov't Accountability Off., GAO-20-227, Office of Child 
Care Should Strengthen Its Oversight and Monitoring of Program-
Integrity Risks, (2020), https://www.gao.gov/assets/gao-20-227-
highlights.pdf.
    \37\FFY 2025-2027 CCDF Federal Onsite Monitoring & Oversight 
Visits, Off. of Child Care, https://acf.gov/occ/report/ffy-2025-2027-
monitoring-reports-oversight-visits (last updated Mar. 2, 2026).
    \38\Id.
---------------------------------------------------------------------------
    Changes have been made over the years to improve program 
integrity. For example, in 2020, GAO published a report 
entitled ``Child Care and Development Fund: Office of Child 
Care Should Strengthen Its Oversight and Monitoring of Program-
Integrity Risks'' that explained the need for HHS to assess 
fraud risks to the fund and highlighted nine recommendations to 
better protect the integrity of the fund.\39\ GAO later 
indicated that HHS had addressed all nine of these 
recommendations.\40\ However, regardless of any recent 
improvements that have been made, the Trump Administration's 
reductions-in-force in 2025 did nothing to improve program 
integrity as fewer staff were now available to help monitor the 
program.
---------------------------------------------------------------------------
    \39\U.S. Gov't Accountability Off., supra note 36.
    \40\Id.
---------------------------------------------------------------------------

Misuse of Federal Child Nutrition Funds

    The Child and Adult Care Food Program (CACFP) and the 
Summer Food Service Program (SFSP) were instrumental in feeding 
children across the country during the COVID-19 public health 
emergency. Pursuant to bipartisan legislation signed into law 
by President Trump in his first term, the U.S. Department of 
Agriculture (USDA) waived various program requirements during 
this time, allowing school districts and nonprofits to operate 
SFSP and CACFP under pandemic-related flexibilities.\41\ These 
bipartisan backed flexibilities allowed for off-site food 
distribution and waived on-site monitoring requirements.\42\ 
During that time, off-site feeding programs supported youths' 
access to food in complementary ways when U.S. schools were 
closed during the COVID-19 pandemic from March to June 
2020.\43\ In a series of virtual interviews with program 
directors from 21 states, state directors reported that the 
waivers allowed child care providers to feed children despite 
closures or limited enrollment.\44\
---------------------------------------------------------------------------
    \41\Randy Alison Aussenberg et al., Cong. Rsrch. Serv., R46681, 
USDA Nutrition Assistance Programs: Response To The Covid-19 Pandemic 
(2023), https://crsreports.congress.gov/product/pdf/R/R46681.
    \42\U.S. Dep't of Ag., Food & Nutrition Serv., Child Nutrition 
Program Operations During the COVID-19 Pandemic--July 2021 through 
September 2022, (Mar. 19, 2026), https://www.fns.usda.gov/research/
school-meals/program-operations/sy2021-22.
    \43\Erica Kenney et al., Costs, Reach, and Benefits of COVID-19 
Pandemic Electronic Benefit Transfer and Grab-and-Go School Meals for 
Ensuring Youths' Access to Food During School Closures, JAMA Network 
Open (Aug., 2022), https://jamanetwork.com/journals/jamanetworkopen/
fullarticle/2795795.
    \44\Dipti A. Dev, et al. Implementation of Federal Waivers for 
Feeding Children in Early Care and Education During the COVID-19 
Pandemic, NIH National Libr. of Medicine: National Ctr. for 
Biotechnology Info., (2022), https://pmc.ncbi.nlm.nih.gov/articles/
PMC9537749/.
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    Nutrition programs were not uniquely susceptible to fraud; 
like many other pandemic relief programs, bad actors took 
advantage of oversight flexibility to attempt to defraud 
federal programs.\45\ Under the Biden Administration, the 
Department of Justice announced federal criminal charges 
against individuals associated with Feeding Our Future\46\--a 
Minnesota-based nonprofit organization that misused federal 
child nutrition funds during the COVID-19 pandemic. Over 78 
people have been charged so far with crimes in the scheme, with 
many already receiving convictions.\47\ Throughout the federal 
investigation,the Minnesota Department of Education and the 
State Attorney General's office worked closely together and 
cooperated with federal investigators.\48\
---------------------------------------------------------------------------
    \45\E.g., Where did all the covid aid money go?, Wash. Post (Sept. 
8, 2022), https://www.washingtonpost.com/business/interactive/2022/
covid-money-trail-investigation-explained/.
    \46\Press Release, U.S. Dep't of Justice, U.S. Attorney Announces 
Federal Charges Against 47 Defendants in $250 Million Feeding Our 
Future Fraud Scheme (Sept. 20, 2022), https://www.justice.gov/archives/
opa/pr/us-attorney-announces-federal-charges-against-47-defendants-250-
million-feeding-our-future.
    \47\Press Release, U.S. Attorney's Office for the District of 
Minnesota, 78th Defendant Charged in Feeding Our Future Fraud Scheme, 
U.S. Dep't of Justice (Nov. 24, 2025), https://www.justice.gov/usao-mn/
pr/78th-defendant-charged-feeding-our-future-fraud-scheme.
    \48\Off. of the Legislator Auditor, Minnesota Department of 
Education: Oversight of Feeding Our Future, 105-109 (June 2024), 
https://www.auditor.leg.state.mn.us/sreview/pdf/2024-mdefof.pdf; 
Oversight of Fraud and Misuse of Federal Funds in Minnesota: Part II: 
Hearing Before the Comm. on Oversight and Gov't Ref., 119th Cong. 5-6 
(Mar. 4, 2026) (Statement of Tim Walz, Governor), https://
oversight.house.gov/wp-content/uploads/2026/03/Walz-Written-
Testimony.pdf; Press Release, The Off. of Minnesota Att'y Gen. Keith 
Ellison, For Two Years Attorney General Ellison's Office Has Held 
Feeding Our Future Accountable (Sept. 26, 2022), https://
www.ag.state.mn.us/Office/Communications/2022/09/
26_FeedingOurFuture.asp.
---------------------------------------------------------------------------
    While there was genuine and egregious fraud committed by 
Feeding our Future, a federal investigation was conducted under 
the Biden Administration and the state of Minnesota cooperated 
with the investigation. Despite this, Republicans have 
consistently asserted the Feeding Our Future scheme was left 
unchecked and Governor Tim Walz, Attorney General Keith 
Ellison, and state Democrats. They claim Minnesota officials 
failed to act despite repeated warnings\49\ and allegedly 
retaliated against whistleblowers who raised concerns.\50\ In a 
January Committee on Oversight and Government Reform hearing on 
the fraud allegations involving Feeding Our Future, several 
Republican Members and witnesses suggested that Governor Tim 
Walz's administration had ``political incentive'' to prolong 
the fraud and that the Biden administration covered up the 
fraud for ``political reasons'' related to the 2024 
election.\51\
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    \49\H. Comm. on Oversight & Accountability, Chairman Comer Opens 
Hearing on Massive Fraud in Minnesota's Social Programs (Jan. 7, 2026), 
https://oversight.house.gov/release/chairman-comer-opens-hearing-on-
massive-fraud-in-minnesotas-social-programs/.
    \50\H. Comm. on Oversight & Accountability, Chairman Comer Widens 
Investigation into Fraud in Minnesota's Social Services Programs (Jan. 
23, 2026), https://oversight.house.gov/release/chairman-comer-widens-
investigation-into-fraud-in-minnesotas-social-services-programs/.
    \51\Danya Gainor, House Oversight Hearing over Fraud Allegations in 
Minnesota Drew Shouting and Partisan Fury. Here Are the Takeaways, CNN 
(Jan. 7, 2026), https://www.cnn.com/2026/01/07/us/takeaways-minnesota-
fraud-hearing.
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Cases of Actual Fraud Should Be Addressed, Not Politicized

    Fraud in child care should be taken seriously, not 
politicized. The Majority have proposed bills--including H.R. 
7677, the Closing the Provider Fraud Gap Act--that, taken 
together, could have the overall effect of upending the child 
care system to address a problem that has not been proven to 
exist. We recognize that the GAO study proposed by H.R. 7677 
will not cause the same harm as the other bills marked up by 
the Committee on March 5. Committee Democrats also supported 
H.R. 7725 at the markup. However, the markup as a whole 
reinforced the Majority's narrative that the biggest issue 
facing federal child care delivery is not the meager amount 
spent on it, but widespread fraud in the system- fraud they 
have still yet to provide evidence of. Committee Democrats 
believe that when fraud exists it should be addressed, but 
recognize the Committee's time would be better spent addressing 
more pressing issues in child care.

    H.R. 7677 MANDATES A GOVERNMENT ACCOUNTABILITY REPORT ON FRAUD 
                               PREVENTION

    H.R. 7677, the Closing the Provider Fraud Gap Act, requires 
the Government Accountability Office to conduct a study 
regarding fraud prevention measures in federal early childhood 
education, child care, and child nutrition programs, including 
Head Start, CACFP, and CCDBG. The report would include analyses 
of the ``effectiveness of procedures and measures to prevent 
fraud carried out by providers of services under such 
programs'', the sufficiency of reporting data, relative 
integrity results across states that have to varying degrees 
delegated program management to sub-state entities, and 
information about the success of corrective action plans.

        DEMOCRATIC AMENDMENTS OFFERED DURING MARKUP OF H.R. 7677

    Rep. John Mannion (D-NY) offered an amendment to require 
GAO to also examine ways that Congress can help improve child 
care supply and lower the costs of child care for families. 
Additionally, the amendment required GAO to examine how the 
Child Adult Care Food Program (CACFP) supports providers in 
serving children healthy meals and snacks that supports the 
overall development of children. Committee Republicans rejected 
the amendment.

                               CONCLUSION

    It is important to address any instance of fraud with 
federal funds designed to support child care programs, and the 
report required of GAO by this legislation has the potential to 
shed new light on strategies to improve and build on these 
important programs. We believe this study could have been 
improved greatly by the addition of the Mannion amendment, 
which would provide the Committee with information necessary to 
address more pressing issues in child care and child nutrition. 
However, Committee Democrats joined the Republicans in 
unanimously supporting H.R. 7677 when the Committee on 
Education and Workforce considered the legislation on March 5, 
2026. We urge the House of Representatives to do the same.
                                   Robert C. ``Bobby'' Scott,
                                           Ranking Member.
                                   Joe Courtney,
                                   Frederica Wilson,
                                   Suzanne Bonamici,
                                   Mark DeSaulnier,
                                   Jahana Hayes,
                                   Ilhan Omar,
                                   Adelita Grijalva,
                                           Members of Congress.

                                  [all]