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
(b) Evidence of all payments for items of project costs, including vouchers, cancelled checks or warrants, and receipts for cash payments.
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