children’s forums, the investigation report by Control Yuan,1 and focus group discussions, the NHRC found that children in rural areas were impacted by digital divide: （1） Schools in rural areas were immediately faced with the predicament that some students could not attend classes regularly since they did not have adequate devices or had no devices at all for remote learning. Among all areas, more than 20% of the households in Yunlin, Chiayi, Pingtung, Hualien, Taitung and other remote areas did not have sufficient devices for remote learning. The ratio of students in remote areas without devices and Internet access at home is higher than city/county average. Also, in indigenous areas, Internet access is not prevalent or bandwidth is not sufficient, resulting in "online dropout". （2） An NGO held an "online discussion on digital learning for disadvantaged children" during the level-3 alert. It was found that among 303 rural elementary schools nationwide, 12.5% indicated that more than 80% of their students needed to use digital devices provided by the schools in order to access the Internet; 53.1% requested external donations of devices to access the Internet because sometimes the network cards, devices and tablets were not compatible. Children with Disabilities 5. The NHRC's review of the "Reference Guide to Online Teaching and Learning for Primary and Secondary Schools" and focus group discussions revealed that: （1） In order to protect the right to education of students with disabilities during level-3 alert, some teachers filmed session videos and asked parents play them at home as an alternative to offline class. Yet many students with disabilities were unable to access the Internet, resulting in online dropout. （2） The above-mentioned guide was finalized in February 2020 1 The Control Yuan investigation report approved on Feb 17, 2022. (Inadequate Basic Teaching Facilities and Equipment for Schools in Remote Areas) 8