[Code of Federal Regulations] [Title 34, Volume 1] [Revised as of July 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 34CFR81.40] [Page 235-236] TITLE 34--EDUCATION PART 81--GENERAL EDUCATION PROVISIONS ACT--ENFORCEMENT--Table of Contents Subpart B--Hearings for Recovery of Funds Sec. 81.40 Burden of proof. If the OALJ accepts jurisdiction of a case under Sec. 81.38, the recipient shall present its case first and shall have the burden of proving that the recipient is not required to return the amount of funds that the disallowance decision requires to be returned because-- (a) An expenditure identified in the disallowance decision as unallowable was allowable; (b) The recipient discharged its obligation to account properly for the funds; (c) The amount required to be returned does not meet the standards for proportionality in Sec. 81.32; (d) The amount required to be returned includes an amount attributable to mitigating circumstances under the standards in Sec. 81.33; or (e) The amount required to be returned includes an amount expended in a manner not authorized by law more [[Page 236]] than five years before the recipient received the notice of the disallowance decision. (Authority: 20 U.S.C. 1221e-3, 1234(f)(1), 1234a(b)(3), 1234b(b)(1), and 3474(a)) [54 FR 19512, May 5, 1989. Redesignated and amended at 58 FR 43473, Aug. 16, 1993]