In 2021-2022, Head Start served nearly 790,000 young children, primarily from low-income families. However, the Department of Health and Human Services' (HHS) estimates that far more children are eligible than can be served due to limited resources, heightening the importance of targeting services effectively. House Report 117-96 includes a provision for the Government Accountability Office (GAO) to review the nationwide distribution of Head Start resources and what could help better align funding with need. This report examines the extent to which: (1) Head Start resources align geographically with child poverty; (2) statutory provisions support aligning resources with need; and (3) Office of Head Start (OHS), uses its grantmaking authority to align resources with need. GAO analyzed Head Start enrollment data from 2022 and Head Start funding and Census child poverty data from 2006 and 2021 (most recent available comparable data), interviewed OHS officials and stakeholder organizations, such as the National Head Start Association; and reviewed relevant federal laws and agency documents.