CFO Memorandum to Chief State School Officers on New Guidance, dated 9/27/2007 MS Word | (PDF)

Policy Memorandum on Extension of Liquidation Periods and Related Accounting Adjustments for Grantees under Department of Education State-Administered Programs, dated 6/5/2007 (MS Word)

Link to Earlier Letter to Chief State School Officers regarding requests for extensions for making liquidations in state-administered programs, dated 1/28/2005

Link to Earlier Policy Memorandum on Extension of Liquidation Periods and Related Accounting Adjustments for Grantees under Department of Education State-Administered Programs, dated 1/28/2005 (MS Word)