Mich. Admin. Code R 205.4107 — Business process information

Rule 7. (1) At the department's request, a taxpayer shall provide a description
of the business process that created the retained records. The description shall include
the relationship between the records and the t ax documents prepared by the taxpayer
and the measures employed to ensure the integrity of the records.
(2) The description of the business process shall include all of the following
information:

(a) The functions being performed as they relat e to the flow of data through the
system.
(b) The internal controls used to ensure accurate and reliable processing.
(c) The internal controls used to prevent unauthorized addition, alteration, or deletion
of retained records.
(3) The following specific documentation is required for machine -sensible records
retained under these rules:
(a) Record formats or layouts.
(b) Field definitions (including the meaning of all codes used to represent
information).
(c) File descriptions (e.g., data set name).
(d) Detailed charts of accounts and account descriptions.