Outbreak of Corona Virus disease is forcing the student to learning from home, made an exceptions from normal condition that ruled by the government.  To overcome this conditions, the elementary school of SD 001 Sangatta Utara should use the School Operational Grand (BOS) that ruled by the Permendikbud Number 19 about Change the Rule of Ministry of Educational and Culture in technical reference in use of operational school grand (BOS). The this study was propose to understand the usefulness of School Operational Grand (BOS) in support the elementary school study at home in the  object of SD Negeri 001 Sangatta Utara. The study collect the data by interview in formal and in-formal condition, observation, documents study, and test in studying and teaching process in SD negeri 001 Sangatta Utara that held by study at home. The students has do work that given by teacher by on line according to a curricula. The accessing computer or laptop, smart phone and internet access were the main problem in study at home made not all students can learn properly. Survey showed that un-effectiveness of on line study for the economically low families.

Keywords: COVID-19 outbreak; Elementary student; Online; Study at home