10 CFR 600.251 - Later disallowances and adjustments.
(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 § 600.242;
(e) Audit requirements in § 600.226.