Mich. Admin. Code R. 460.2543 - Deposit records; retention periods

Rule 43. The following deposit records shall be retained for the periods listed:

(a) Bank deposit books.

1 year.

(b) Copies of bank deposit slips.

1 year.

(c) Advice of deposits made when information about the deposits is shown on other records that are retained.

Destroy at option.

(d) Statements from depositories that show the details of funds received, disbursed, and transferred and balances on deposits.

Destroy at option.

(e) Bank reconcilement papers.

1 year.

(f) Statements from banks of interest credits.

1 year.

(g) Check stubs, registers, or other records of checks issued.

3 years.

(h) Correspondence and memoranda that relate to the stopping of payment of bank checks and to the issuance of duplicate checks.

3 years or destroy at option after recovery of the check(s).

Notes

Mich. Admin. Code R. 460.2543
1979 AC; 1980 AACS; 2021 MR 22, Eff. 11/18/2021

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