What NEC Article 110.26 says is that a certain area in front of a breaker panel (and other types of electrical enclosures) must remain clear. No storage of any materials, combustible or otherwise, is permitted in that area. The area is defined as the width of the panel (or at least 30 inches wide, if the panel is not 30 inches itself), and either 3 feet deep (for a 120/208 volt panel) or 3.5 feet deep (for a 480 volt panel), and from the floor to 6.5 feet above the floor.
Please note that the area to the side of the panel is not within the space that is required to remain clear. There is no rule in the NEC that says you can't put combustible materials within 3 feet to the side of a panel. However, NEC Article 240.24(D) says that an overcurrent device (such as those within a breaker panel) cannot be located "in the vicinity of easily ignitible material." It does not say what "in the vicinity of" means. It does not say "within 3 feet of" or give any other specific distance. I do not know what the fire codes have to say on this topic. Your report might be based on a fire code, but it is not based on the NEC alone.
Let me add that there is no rule prohibiting the storage of materials in an electric room. The only NEC requirement is that you can't store anything within the required "working space" that I describe above.