41 CFR § 105-71.151 - Later disallowances and adjustments.

---
identifier: "/us/cfr/t41/s105-71.151"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "41 CFR § 105-71.151 - Later disallowances and adjustments."
title_number: 41
title_name: "Public Contracts and Property Management"
section_number: "105-71.151"
section_name: "Later disallowances and adjustments."
chapter_number: 105
chapter_name: "GENERAL SERVICES ADMINISTRATION"
part_number: "105-71"
part_name: "71—UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS WITH STATE AND LOCAL GOVERNMENTS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Sec. 205(c), 63 Stat. 390, (40 U.S.C. 486(c))."
regulatory_source: "58 FR 43270, Aug. 16, 1993, unless otherwise noted."
cfr_part: "105-71"
---


# 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;

(d) Property management requirements in §§ 105-71.131 and 105-71.132; and

(e) Audit requirements in § 105-71.126.