Section 140-C - Department of Education.(a) General rule.--This section shall apply to appropriations to the Department of Education.(b) Pre-K counts Program.--Subject to subsection (d), from money appropriated for the COVID Relief - Pre-K Counts Program, $7,000,000 shall be distributed to the Pre-K Counts Program.(c) Head Start State Supplemental Assistance Program..--Subject to subsection (d), from money appropriated for the COVID Relief - Head Start Supplemental Assistance Program, $2,000,000 shall be distributed to the Head Start State Supplemental Assistance Program.(d) Applicability.--The following shall apply: (1) An eligible person or entity receiving a payment under this section must be in operation as of March 31, 2020.(2) A person or entity receiving a payment under this section shall provide documentation to the Department of Education, upon request, for purposes of an audit review.(3) A payment received under this section may only be used to cover necessary COVID-19 related costs, including, but not limited to, a cost:(i) Not otherwise reimbursed by Federal, State or another source of funding; and(ii) Incurred during the period between March 1, 2020, and November 30, 2020.Added by P.L. TBD 2020 No. 24, § 1, eff. 5/29/2020.