45 C.F.R. § 92.51 Later disallowances and adjustments.
Title 45 - Public Welfare
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 §92.42; (d) Property management requirements in §§92.31 and 92.32; and (e) Audit requirements in §92.26.
Title 45: Public Welfare
PART 92—UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE, LOCAL, AND TRIBAL GOVERNMENTS
Subpart D—After-the-Grant Requirements
§ 92.51 Later disallowances and adjustments.

