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 tax 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 relate 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.