The purpose of this study was to examine and analyze the decision-making and policy development of local governing boards acting in response to the challenges of the COVID-19 pandemic. Quantitative and qualitative data was gathered through open-ended items in a mixed-methods survey and through a focus group interview. This research sought to gather governing board members' perceptions about the effects that the COVID-19 crisis had on their decision-making processes with regard to enacting state, federal, and COVID-19 Relief Funds policies. The findings in the study indicate that governing board members' understandings of state and federal policy were not nuanced enough to effectively inform their decision-making processes. The impacts of COVID-19 greatly impacted the governing boards' decision-making processes, and COVID-19 relief funding policy presented challenges to governing boards' abilities to address equity issues. The researcher concludes that (1) ongoing professional development for board members could benefit their decision-making and policy enactment, (2) governing boards could thus be helped to understand and implement a systems thinking approach that could aid their efficacy, and (3) governing boards must keep a focus on equity not only to address needs of all students but also to adhere to existing state and federal policy mandates that should guide their actions. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://bibliotheek.ehb.be:2222/en-US/products/dissertations/individuals.shtml.]