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All applicants and service providers are required to retain receipt and delivery records relating to the technology plans, pre-bidding, bidding, contracts, application process, invoices, provision of services, and other matters relating to the administration of universal service for a period of at least five years from the last date of service.
The suggested list of documents to be retained can be found in paragraphs 45-50 in the FCC's 5th Report and Order (FCC 04-190).
For example, if a service provider provides Internet access to an applicant for Funding Year 2011 (July 1, 2011 - June 30, 2012) both the applicant and the service provider must retain all records on this transaction until at least June 30, 2017.