CFR › Title 14 › Part 152 › §152.30714 CFR §152.307Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkEach 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(b)Evidence of all payments for items of project costs, including vouchers, cancelled checks or warrants, and receipts for cash payments.