[Code of Federal Regulations] [Title 14, Volume 5, Parts 1200 to end] [Revised as of January 1, 2001] From the U.S. Government Printing Office via GPO Access [CITE: 14CFR1273.51] [Page 444] TITLE 14--AERONAUTICS AND SPACE SPACE ADMINISTRATION PART 1273--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS--Table of Contents Subpart D--After-the-Grant Requirements Sec. 1273.51 Later disallowances and adjustments. The closeout of a grant does not affect: (a) The Federal agency's right to disallow costs and recover funds on the basis of a later audit or other review; (b) The grantee's obligation to return any funds due as a result of later refunds, corrections, or other transactions; (c) Records retention as required in Sec. 1273.42; (d) Property management requirements in Secs. 1273.31 and 1273.32; and (e) Audit requirements in Sec. 1273.26. [[Page 445]]