[Code of Federal Regulations] [Title 41, Volume 3] [Revised as of July 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 41CFR105-71.151] [Page 507] TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT CHAPTER 105--GENERAL SERVICES ADMINISTRATION PART 105-71--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS WITH STATE AND LOCAL GOVERNMENTS--Table of Contents Subpart 105-71.15--After-the-Grant Requirements Sec. 105-71.151 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. 105-71.142; (d) Property management requirements in Sec. 105-71.131 and Sec. 105-71.132; and (e) Audit requirements in Sec. 105-71.126.