40 CFR § 310.16 - What kind of cost documentation is necessary?
---
identifier: "/us/cfr/t40/s310.16"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "40 CFR § 310.16 - What kind of cost documentation is necessary?"
title_number: 40
title_name: "Protection of Environment"
section_number: "310.16"
section_name: "What kind of cost documentation is necessary?"
chapter_name: "ENVIRONMENTAL PROTECTION AGENCY"
subchapter_number: "J"
subchapter_name: "SUPERFUND, EMERGENCY PLANNING, AND COMMUNITY RIGHT-TO-KNOW PROGRAMS"
part_number: "310"
part_name: "REIMBURSEMENT TO LOCAL GOVERNMENTS FOR EMERGENCY RESPONSE TO HAZARDOUS SUBSTANCE RELEASES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "42 U.S.C. 9611(c)(11), 9623."
regulatory_source: "63 FR 8286, Feb. 18, 1998, unless otherwise noted."
cfr_part: "310"
---
# 310.16 What kind of cost documentation is necessary?
Cost documentation must be adequate for an audit. At a minimum, you must:
(a) Include a description of the temporary emergency measures for which you request reimbursement;
(b) Specify the local agency that incurred the cost, (such as, the Town Fire Department, the County Health Department, or the City Department of Public Works);
(c) Include invoices, sales receipts, rental or leasing agreements, or other proof of costs you incurred; and
(d) Certify that all costs are accurate and that you incurred them specifically for the response for which you are requesting reimbursement.