[Code of Federal Regulations] [Title 24, Volume 1] [Revised as of April 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 24CFR85.51] [Page 539] TITLE 24--HOUSING AND URBAN DEVELOPMENT PART 85_ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE, LOCAL AND FEDERALLY RECOGNIZED INDIAN TRIBAL GOVERNMENTS --Table of Contents Subpart D_After-the-Grant Requirements Sec. 85.51 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. 85.42; (d) Property management requirements in Sec. Sec. 85.31 and 85.32; and (e) Audit requirements in Sec. 85.26.