[Code of Federal Regulations] [Title 34, Volume 1] [Revised as of July 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 34CFR222.10] [Page 503] TITLE 34--EDUCATION CHAPTER II--OFFICE OF ELEMENTARY AND SECONDARY EDUCATION, DEPARTMENT OF EDUCATION PART 222_IMPACT AID PROGRAMS--Table of Contents Subpart A_General Sec. 222.10 How long must a local educational agency retain records? An LEA must retain the records described in Sec. 222.9 until the later of-- (a) Three years after the last payment for a fiscal year; or (b) If the records have been questioned on Federal audit or review, until the question is finally resolved and any necessary adjustments to payments have been made. (Authority: 20 U.S.C. 1232f, 7702, 7703, 7704, 7706)