and to develop State standards for mitigating COVID–19 in schools. (4) Application for subgrants A State that receives a grant under this section shall establish an application process for local educational agencies and institutions of higher education to apply for subgrants under this section. (e) Reimbursement of funds (1) In general A State that receives a grant under this section may reimburse a local educational agency or institution of higher education for costs associated with safely reopening if the local educational agency or institution of higher education purchased or had expenditures that qualify as an allowable use of funds under subsection (d). (2) Date of reimbursement eligibility A local educational agency or institution of higher education may only be reimbursed under paragraph (1) for a cost incurred after the date of the COVID–19 national emergency. (3) COVID–19 national emergency In this subsection, the term COVID–19 national emergency means the national emergency declared by the President under the National Emergencies Act ( 50 U.S.C. 1601 et seq.) on March 13, 2020, with respect to the coronavirus. (f) Receipts and records (1) In general A State that receives a grant under this section or a local educational agency or institution of higher education that receives a subgrant under this section shall keep all receipts and records on the use of such grant or subgrant funds. (2) Receipts for reimbursement of funds Prior to reimbursing a local educational agency or institution of education for an allowable use of funds under subsection (d) pursuant to subsection (e), the State shall certify that such funds were spent on expenses that are deemed an allowable use of funds as described in subsection (d). (g) Reports (1) Local educational agency and institution of higher education reports Each local educational agency or institution of higher education that receives a subgrant under this section shall submit a report to the State that awarded the subgrant that details the use of the subgrant funds.