13 C.F.R. § 143.51 Later disallowances and adjustments.
Title 13 - Business Credit and Assistance
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 §143.42; (d) Property management requirements in §§143.31 and 143.32; and (e) Audit requirements in §143.26.
Title 13: Business Credit and Assistance
PART 143—UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
Subpart D—After-the-Grant Requirements
§ 143.51 Later disallowances and adjustments.