[Code of Federal Regulations] [Title 14, Volume 3] [Revised as of January 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 14CFR152.307] [Page 138-139] TITLE 14--AERONAUTICS AND SPACE CHAPTER I--FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION (CONTINUED) PART 152_AIRPORT AID PROGRAM--Table of Contents Subpart D_Accounting and Reporting Requirements Sec. 152.307 Retention of records. Each sponsor or planning agency shall retain, for a period of 3 years after the date of submission of the final expenditure report-- (a) Documentary evidence, such as invoices, cost estimates, and payrolls, supporting each item of project costs; and [[Page 139]] (b) Evidence of all payments for items of project costs, including vouchers, cancelled checks or warrants, and receipts for cash payments.