14 CFR § 151.127 - Accounting and audit.
---
identifier: "/us/cfr/t14/s151.127"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "14 CFR § 151.127 - Accounting and audit."
title_number: 14
title_name: "Aeronautics and Space"
section_number: "151.127"
section_name: "Accounting and audit."
chapter_name: "FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION"
subchapter_number: "I"
subchapter_name: "AIRPORTS"
part_number: "151"
part_name: "FEDERAL AID TO AIRPORTS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
cfr_part: "151"
---
# 151.127 Accounting and audit.
The requirements of § 151.55 relating to accounting and audit of project costs are also applicable to advance planning proposal costs. However, the requirement of segregating and grouping costs applies only to § 151.55(a) (5) and (7) classifications.