{"data":{"id":"us/41-cfr-105-71.151","jurisdiction":"us","citation":"41 CFR 105-71.151","heading":"-71.151 Later disallowances and adjustments.","body":"The closeout of a grant does not affect:\n(a) The Federal agency's right to disallow costs and recover funds on the basis of a later audit or other review;\n(b) The grantee's obligation to return any funds due as a result of later refunds, corrections, or other transactions;\n(c) Records retention as required in § 105-71.142;\n(d) Property management requirements in §§ 105-71.131 and 105-71.132; and\n(e) Audit requirements in § 105-71.126.","path":["Title 41—Public Contracts and Property Management","Subtitle C—Federal Property Management Regulations System","CHAPTER 105—GENERAL SERVICES ADMINISTRATION","PART 105-71—UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS WITH STATE AND LOCAL GOVERNMENTS","Subpart 105-71.15—After-the-Grant Requirements"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-41.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:05Z","sha256":"5098d15f294bb1326de230b709d370214888f35caf12c263cefbfd10eaf3c2d2","source_id":"us-cfr","stale":true,"prev":"us/41-cfr-105-71.150","next":"us/41-cfr-105-71.152"},"notice":"GroundRules: Original legal text. Not legal advice."}