Rule 67. The following inventory records shall be retained for the periods listed:
(a) General inventories of materials and supplies on hand with records of adjustments of accounts required to bring store records into agreement with physical inventories. | Destroy at option after completion of annual audit by independent accountants. |
(b) Stock cards, inventory cards, and other detailed records that pertain to the taking of inventories if abstracted into records covered by subdivision (a) of this rule. | Destroy at option. |
(c) Minor inventories of materials and supplies on hand if not reflected in adjustments of accounts. | Destroy at option. |
Mich. Admin. Code R. 460.2567