Copy of 1810-0771 Liquidation Extension Request Template

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U.S. Department of Education
Liquidation Extension Request
for Education Stabilization Fund Programs authorized by the
Coronavirus Aid, Relief, and Economic Security Act (CARES Act)
ALN 84.425C - Governor's Education Emergency Relief (GEER)
ALN 84.425D - Elementary and Secondary School Emergency Relief (ESSER)

Purpose

The September 30, 2022, deadline for obligation of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) funds
is based on statutory and regulatory requirements, which reflect the intent of both the Administration and Congress to ensure that
funds are spent expeditiously to address the impact of COVID-19 on students, educators, and schools. The Department’s FAQs
on this topic provide additional information on when Elementary and Secondary School Emergency Relief (ESSER) funds and
the Governor's Education Emergency Relief (GEER) funds must be obligated for specific purposes consistent with the regulations
in 34 CFR § 76.707. Thus, grantees and subgrantees of the CARES Act must obligate those funds by September 30, 2022, and,
by regulation, must liquidate the funds within 120 calendar days after that date per 2 CFR § 200.344(b).
The Department has the authority to approve liquidation extension requests for properly obligated funds upon review of written
requests made by the grantee on behalf of itself and its subrecipients. Should funds be properly and timely obligated by
September 30, 2022, the Department has the authority to approve liquidation extension requests based upon the specific facts and
circumstances of a given obligation and upon written request of a grantee, in accordance with 2 CFR § 200.344(b). If approved,
grantees may have up to 18 months beyond the end of the obligation period. Under a liquidation extension, the delivery of goods
and services may continue to be provided through the end of the liquidation period, so long as a timely and valid obligation had
been made pursuant to 34 C.F.R. § 76.707.
A grantee may submit a liquidation extension request to the Department of Education's (Department) Office of State and Grantee
Relations (SGR) on behalf of itself and its subrecipients for the CARES ESSER or CARES GEER funds. In order to streamline
this process for states and provide an efficient mechanism for Departmental Review, grantees may submit the information
included within this Liquidation Request file to their state mailbox ([email protected]) and assigned program officer.
ESSER FAQ
GEER FAQ
ESSER and GEER Uses of Funds FAQ
Equitable Services

Paperwork Burden Statement
According to the Paperwork Reduction Act of 1995, no persons are required to respond to a collection of information unless such
collection displays a valid OMB control number. The OMB control number for this information collection is 1810-0771. The
time required to complete this information collection is estimated to average 20 hours per response, including time for reviewing
instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the
collection of information. The obligation to respond to this collection is required to obtain benefit under the Coronavirus Aid,
Relief, and Economic Security Act. If you have any comments concerning the accuracy of the time estimate, suggestions for
improving this individual collection, or if you have comments or concerns regarding the status of your individual form,
application or survey, please contact Christopher Tate, Office of Elementary and Secondary Education, U.S. Department of
Education, 400 Maryland Ave., S.W., Washington, D.C. 20202 directly.

Liquidation Extension Request
for Education Stabilization Fund Programs authorized by the
Coronavirus Aid, Relief, and Economic Security Act (CARES Act
Table of Contents and Instructions
Table of Contents
SEA
Title Page - Informational Only
Table of Contents and Instructions - Information Only

(Current Tab)

Grantee Request Overview - Complete for Submission of Request
Grantee Attestation - Complete for Submission of Request
Grantee Information - Complete for Submission of Request
Subrecipient Information - Complete for Submission of Request
Definitions and Additional Resources - Information Only

Instructions

A grantee may request a liquidation extension on behalf of itself and any associated subrecipients. In order to submit this reques
complete the requested information on the "Grantee Request Overview" tab, the "Grantee Attestation" tab, the "Grantee Inform
"Subrecipient Information" tab. The Grantee Attestation must be signed and sent as an attachment along with the request templa
template and signed attestation should be remitted to the state's mailbox ([email protected]) and the program officer assigne
in G5. Requests for extensions should be submitted by December 30, 2022 to ensure seamless access to G5; however, requests
date will also be reviewed. Requests may be submitted once all data has been collected; data verification measures will be nece
liquidation period.

Grantees should report the data indicated from only the subrecipients in need of a liquidation extension and populate this inform
"Subrecipient Information" tab. Grantees should only include those subrecipients for which it can support a recommendation fo
utilize any data at its disposal, including subgrantee risk designation, to make such a recommendation for inclusion in the reque

If a grantee selects to submit liquidation requests for both the CARES ESSER and CARES GEER programs, each request must
separately.

Grantee Attestations and Oversight of Subrecipients

A state must provide a signed attestation that the information included within the request is accurate to the best of their knowled
associated liquidations have been properly obligated for allowable uses within the allowable obligation periods under the statute
2022. Additional information and attestations regarding a grantee's oversight responsibilities are also included. Grantees should
and oversight in their inclusion of subrecipients within this request. It is incumbent upon the grantee to collect sufficient docme
liquidation extension requests of its subrecipients that are included within the liquidation extension request. Provision of grante
documentation may be requested for monitoring or auditing purposes throughout the liquidation period. Data verification measu
based on September 30, 2022 obligations if submitted prior to that date. Data verification of liquidations completed by January
required. The attestations are available on the "Grantee Attestation" tab of this workbook. The attestations must be signed by th
authorizing official (Chief State School Officer, Governor, or Authorized Representative).

Liquidation Extension Request
for Education Stabilization Fund Programs authorized by the
Coronavirus Aid, Relief, and Economic Security Act (CARES Act)
Grantee Request Overview
State:
ALN Number
PR Number:
State UEI:

ALN=Assistance Listing Number; formerly referred to as CFDA. Use ALN 84.425C for GEER Requests and ALN 84.425D for ESSER Requests.

Date of Submission:

Requests for extensions should be submitted by December 30, 2022 to ensure seamless access to G5. Requests submitted after this date will also be reviewed.

Date of Data Finalization

This date should represent the date by which data has been included for subrecipients. Data verification will be required throughout the liquidation period.

Amount of Award:
Amount of Grantee Extension Request:$
Amount of Subrecipient Extension Request:$
Total Extension Request:$
Statutory Obligation Date:
Statutory Liquidation Date:
Grantee Requested Extension Date:
Subgrantee Requested Extension Date:
State Director Name:
State Director Email:
State Authorizing Official Name:
State Authorizing Official Email:

9/30/2022
1/28/2023

This information will populate from the total calculated in Cell H51 of the Grantee Information tab.
This information will populate from the total calculated in Column H of the Subrecipient Information; Cell H 1508.
This information will populate as a sum of the State Funding and LEA Funding listed above.
This information has been pre-populated.
This information has been pre-populated.
Not to exceed 04/01/2024
Grantees should indicate a subrecipient date consistent with established state processes for operational purposes.

X5A0T

Liquidation Extension Request
for Education Stabilization Fund Programs authorized by the
Coronavirus Aid, Relief, and Economic Security Act (CARES Act)
Grantee Attestation
Grantee information should prepopulate based on information entered on the Grantee Request Overview.
Complete, sign and remit file with signature to the state mailbox ([email protected]) and assigned program officer listed in G5.

Grantee Attestation
State:
ALN Number:
PR Number:
State UEI:

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Date of Submission:

12/30/1899

State Director Name:
State Director Email:

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State Authorizing Official Name:
State Authorizing Official Email:

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I attest that to the best of my knowledge and belief, all the information and data contained within this request is complete and
accurate.
I attest that the activities and services included within the liquidation extension are allowable and have been properly obligated
by September 30, 2022, according to the Coronavirus Aid, Relief, and Economic Security Act (CARES Act).
I attest that all certifications and assurances detailed within the grant Certification and Agreement document remain in effect for
the duration of the grant including throughout the entirety of the liquidation period for the grantee and any subgrantees included
within this request.
I attest that as a grantee requesting on behalf of subrecipients that continued monitoring and oversight of subrecipients must be
provided throughout the entirety of the liquidation period.
I attest that data verification of updated obligation and liquidation figures will be provided upon request as additional data
verification may be neccessary.I attest that as a grantee requesting on behalf of subrecipients that sufficient documentation to
support the subrecipient requests contained here within has been collected and is available and on file with the grantee. I attest
that as a grantee requesting on behalf of subrecipients, the subrecipients included in the request are low-risk based on a review of
data, including any high-risk designations or conditions imposed on the subrecipient.

ESSER I Certification and Agreement

GEER I Certification and Agreement

Name of Authorizing Official (typed)
Title
Signature
Print page for signature or insert digital signature

Date

Authorizing Official Designations
GEER: Governor or Authorized Representative of Governor
ESSER: Chief State School Officer or Authorized Representative

X3A0T

Liquidation Extension Request
for Education Stabilization Fund Programs authorized by the
Coronavirus Aid, Relief, and Economic Security Act (CARES Act)
Grantee Information
It may be necessary or adequate to only complete Line 10; additional lines are available only if needed by the grantee.
Grantee Name

State Set-Aside/
Reserve Total

UEI

Information will populate
Information will
from Grantee Request populate from Grantee
Overview
Request Overview

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Insert Total of
State Reserve Funds

Amount Obligated

as of 09/30/2022 or
Date of Data Finalization
Selected by Grantee

If submitted prior to 9/30/22,
grantee should consistently
utilize the date indicated on the
Grantee Request Overview in
columns D-H

Amount Liquidated as of
9/30/22 or
Date of Data Finalization
Selected by Grantee

If submitted prior to 9/30/22,
grantee should consistently
utilize the date indicated on the
Grantee Request Overview in
columns D-H

% Liquidated as

of 09/30/2022 or
Date of Data Finalization
Selected by Grantee
If submitted prior to 9/30/22,
grantee should consistently
utilize the date indicated on the
Grantee Request Overview in
columns D-H
Figure should calculate
automatically

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Balance Remaining as of
09/30/2022 or
Date of Data Finalization
Selected by Grantee

Amount of Obligated
Funds Necessitating
Extension

Use of Funds

Justification

SEA Documentation on File

If submitted prior to 9/30/22,
This amount may or may not Examples might include: construction
grantee should consistently
Provide explanation for funds that may not
equal the balance remaining
contract(s), HVAC contract(s),
utilize the date indicated on the
be liquidated by the end of the statutory Examples of documentation on file might
but in all cases should indicate
instructional services contract(s),
Grantee Request Overview in
liquidation period (1/28/23) based on the include specific Purchase Order numbers,
funds obligated as of 9/30/22 or
subrecipient oversight, or others
columns D-H
uses of funds listed in column I and what communications from vendors regarding
date indicated on the Grantee
other measures have been taken to
delays, change orders, etc.
Request Overview but not yet
If multiple reasons exist, additional
Figure should calculate
liquidate funds in a timely fashion.
fully liquidated
lines may be used
automatically

-

Subrecipient Information
Liquidation Extension Request
for Education Stabilization Fund Programs authorized by the
Coronavirus Aid, Relief, and Economic Security Act (CARES Act)
Subrecipient/LEA Information

Subrecipient UEI

Amount Obligated
% Liquidated as
as of 09/30/2022
Amount
or Liquidated
of 09/30/2022
as of 9/30/22
Balance
or or Remaining as of 09/30/202
Allocation TotaDate of Data Finalization
Date of Data
Selected
Finalization
DatebyofGrantee
Data
Selected
Finalization
DatebyofGrantee
Data
Selected
Finalization
by Grantee
Selected by

Page 6

Subrecipient Information

This should populate automatocall
This may be reported
This should
by the
populate
subrecipient
automatically
or collected
when
from
allocati
the

For state-specThese should bA total will be If submitted p A total will be tabulated
Date used in
should
Cell
A total
E1508
be consistent
will
onbe
the
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Subrecipient
with date
in Cell
selecte
tab.
G15
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Subrecipient Information

Other
SubrecipientSpecific Data
Amount of ObliUse of Funds Justification Notes

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Subrecipient Information

Provide
explanation
Examples
for funds that
might
may not be
include:
liquidated by
construction the end of
contract(s), the statutory
HVAC
liquidation
contract(s), period
instructional (1/28/23)
services
based on the This column
contract(s), uses of funds is available
delayed
listed in
for any
materials/sup column I.
additional
plies, or for
information
other
Needing
the grantee
allowable
more time to or
uses.
expend funds subrecipient
is not an
may want to
All funds
adequate
include
included in reason or
regarding
the request justification data outliers
for extension for a
or other
must be
liquidation associated/a
properly
extension
pplicable
obligated by request.
information.
September
30, 2022 and The
The approval
for allowable justification of the State's
uses.
to
request is not
Requests
substantiate dependent
must be
an
upon the
aligned to
independent addition of
particular
request will notes for
projects or be reviewed every
specific
consistent
subrecipient/
circumstance
with
State
LEA during
This should populate automatically based on the amount obligated
and the amount liquidated by the specified date.
s at the
and Federal the request
It should not be assumed that the amount requested and balance remaining should equal. The liquidation request amount must be aligned to specific projects or contra
subrecipient oversight
and approval
level.
practices.
process.
A total will be tabulated in Cell H1508 on the Subrecipient tab
and will populate the Total Subrecipient Request on the Grantee Request Overview tab.
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Subrecipient Information
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Subrecipient Information
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Subrecipient Information
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Liquidation Extension Request
for Education Stabilization Fund Programs authorized by the
Coronavirus Aid, Relief, and Economic Security Act (CARES Act)
Definitions and Additional Resources
What does it mean to OBLIGATE funds?

34 C.F.R. § 76.707

The regulations at 34 C.F.R. § 76.707 govern when an obligation of Federal funds by a State or subgrantee such as an
LEA occurs. Specifically, for services or assistance provided through a contract, the obligation is made on the date that
the State or subgrantee makes a binding written commitment to obtain the services, work, or products. For rental
or lease of real or personal property, the obligation is made when the property is used.

If the obligation is for -

The obligation is made

a) Acquisition of real or personal property

On the date on which the State or subgrantee makes a binding
written commitment to acquire the property.

b) Personal services by an employee of the State or subgrantee

When the services are performed.

c) Personal services by a contractor who is not an employee of the
State or subgrantee

On the date on which the State or subgrantee makes a binding
written commitment to obtain the services.

d) Performance of work other than personal services.

On the date on which the State or subgrantee makes a binding
written commitment to obtain the work.

e) Public utility services

When the State or subgrantee receives the services

f) Travel

When the travel is taken

g) Rental of real or personal property

When the State or subgrantee uses the property

h) A pre-agreement cost that was properly approved by the Secretary
On the first day of the grant or subgrant performance period
under the cost principles in 2 CFR part 200, Subpart E - Cost
Principles

What does it mean to LIQUIDATE funds?

2 CFR§ 200.343-344

The drawing down and expenditure of funds by a grantee for obligations incurred during the grant’s legal obligation
period. Timely liquidation occurs during the legal obligation period and through the first 120 days after the final day of
that period or an extension of that period authorized by ED, pursuant to 2 C.F.R. § 200.344(b).

Additional Resources
ESSER FAQ

ESSER and GEER Uses of Funds FAQ

GEER FAQ

Equitable Services

ESSER I Certification and Agreement

GEER I Certification and Agreement