[Code of Federal Regulations] [Title 34, Volume 1] [Revised as of July 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 34CFR80.51] [Page 228] TITLE 34--EDUCATION PART 80_UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS--Table of Contents Subpart D_After-the-Grant Requirements Sec. 80.51 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. 80.42; (d) Property management requirements in Sec. Sec. 80.31 and 80.32; and (e) Audit requirements in Sec. 80.26. (Authority: 20 U.S.C. 3474; OMB Circular A-102)