For the Department of Education's State-administered formula grant programs, obligations must be made by the grantee or subgrantee by the end of the "carryover" or Tydings Period, which allows funds to be obligated for an additional fiscal year beyond the fiscal year for which they were appropriated. These timely obligations may be liquidated for up to 120 days after that period without requiring Department approval. However, it is the Department's longstanding approach that, under circumstances such as those related to the COVID-19 pandemic, for timely and allowable obligations, services and payments associated with those services may extend through the end of the 120-day liquidation period and, upon request from a grantee, be approved for up to an additional 14 months beyond this date, provided a timely and valid obligation had been made. To help ensure that auditors are aware of this guidance, this document shares the updated general and technical FAQs for Coronavirus Aid, Relief, and Economic Security (CARES) Act, Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act, and American Rescue Plan (ARP) Elementary and Secondary School Emergency Relief (ESSER) funds, Governor's Emergency Education Relief (GEER), and Emergency Assistance to Non-Public Schools (EANS) liquidation extension requests that grantees may submit.