[Code of Federal Regulations] [Title 20, Volume 3] [Revised as of April 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 20CFR627.490] [Page 223] TITLE 20--EMPLOYEES' BENEFITS CHAPTER V--EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR PART 627--GENERAL PROVISIONS GOVERNING PROGRAMS UNDER TITLES I, II, AND III OF THE ACT--Table of Contents Subpart D--Administrative Standards Sec. 627.490 Later disallowances and adjustments after closeout. The closeout of a grant does not affect: (a) The Grant Officer's right to disallow costs and recover funds on the basis of a later audit or other review; (b) The recipient's obligation to return any funds due as a result of later refunds, corrections, subrecipient audit disallowances, or other transactions; (c) Records retention requirements in Sec. 627.460 of this part, Requirements for records, and Sec. 627.463 of this part, Public access to records; (d) Property management requirements in Sec. 627.465 of this part, Property management standards; and (e) Audit and audit resolution requirements in Sec. 627.480 of this part, Audits and Sec. 627.481 of this part, Audit resolution.