[Code of Federal Regulations] [Title 45, Volume 4] [Revised as of October 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 45CFR1234.51] [Page 141] TITLE 45--PUBLIC WELFARE CHAPTER XII--CORPORATION FOR NATIONAL AND COMMUNITY SERVICE PART 1234--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS--Table of Contents Subpart D--After-The-Grant Requirements Sec. 1234.51 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. 1234.42; (d) Property management requirements in Secs. 1234.31 and 1234.32; and (e) Audit requirements in Sec. 1234.26.