As the COVID-19 pandemic continues to reverberate across the nation, for millions of students, educators, and families, the current school year is rife with challenges. The long-term impact of the disruptions of the last two years on student enrollment and attendance remains to be seen, particularly for students with whom schools have lost contact. Even though many schools provided students with computers and internet access to participate in virtual instruction, many students faced difficulties staying engaged in school or disappeared from school altogether. While the issue of students not showing up at all during the pandemic is of grave significance, little is known about the obstacles these students face or the types of schools they attend. The CARES Act includes a provision for the Government Accountability Office (GAO) to report on its ongoing monitoring and oversight efforts related to the COVID-19 pandemic. This report provides information on: (1) the issue of K-12 public school students not showing up for class all year in school year 2020-21; (2) obstacles these students faced in showing up to school; and (3) the characteristics of the schools these students were registered to attend.