Rule 23. The following cash book records shall be retained for the periods listed:
(a) Treasurer and auditor general cash books. | 3 years. |
(b) Cash books subsidiary or auxiliary to general cash books, except those showing only collections from customers. | 3 years. |
(c) Subsidiary cash records showing only customer collections. | 3 years. |
(d) Other cash records of a memorandum nature. | 3 years. |
Mich. Admin. Code R. 460.2523