---
kind: "section"
citation: "41 C.F.R. § 105-71.151"
title: "41"
number: "105-71.151"
heading: "Later disallowances and adjustments."
url: "https://uscodex.org/cfr/41/105-71.151"
---

# §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 [§ 105-71.142](/cfr/41/105-71.142.md);
- (d) Property management requirements in §§ [105-71.131](/cfr/41/105-71.131.md) and [105-71.132](/cfr/41/105-71.132.md); and
- (e) Audit requirements in [§ 105-71.126](/cfr/41/105-71.126.md).

## Notes

### Authority

Authority: Sec. 205(c), 63 Stat. 390, (40 U.S.C. 486(c)).

### Source

Source: 58 FR 43270, Aug. 16, 1993, unless otherwise noted.