29 CFR 1470.51 – Later disallowances and adjustments
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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 § 1470.42;
(d) Property management requirements in §§ 1470.31 and 1470.32; and
(e) Audit requirements in § 1470.26.