; and (B) submit evidence of such employment in the form of a certification by the employer upon completion of each year of such employment. (2) Failure or refusal to carry out employment obligation In the event that an applicant is determined to have failed or refused to carry out the employment obligation described in paragraph (1), the sum of the grant assistance under this section received by such applicant shall be treated as a loan and collected from the applicant in accordance with subsection (g) and the policies and procedures under subsection (i)(2). (g) Repayment for failure To complete employment In the event that any recipient of a grant under this section fails or refuses to comply with the employment obligation in the agreement under subsection (f), the sum of the amounts of any such grant received by such recipient shall, upon a determination of such a failure or refusal in such employment obligation, be treated as a loan, and shall be subject to repayment, together with interest thereon accruing from the date of the grant award, in accordance with terms and conditions specified by the Governor through policies and procedures under subsection (i)(2). (h) Extenuating circumstances (1) In general Each Governor shall establish categories of extenuating circumstances under which a recipient of grant assistance under this section who is unable to fulfill all or part of the recipient's employment obligation under subsection (f) may be excused from fulfilling that portion of the employment obligation. (2) Continuous enrollment If a recipient of grant assistance under this section is continuously enrolled at an institution of higher education in one or more postbaccalaureate programs and is maintaining satisfactory progress in the course of study the student is pursuing in accordance with section 484(c) of the Higher Education Act of 1965 ( 20 U.S.C. 1091(c) ), the employment obligation in the agreement under subsection (f) shall begin once such recipient is no longer continuously enrolled. (i)