तस्मादाप्तपुरुWआधिष्ठितः सम्निधाता निचयाननुतिष्ठेत् ॥ कZ_०२.५.२१ ॥
tasmād āptapuruṣādhiṣṭhitaḥ samnidhātā nicayān anutiṣṭhet
Therefore, the storekeeper/custodian (samnidhātṛ) should carry out deposits/accumulations only under the supervision of trustworthy persons.
Segregation of duties/dual authorization: deposits and stock movements should not be executed by a single unchecked custodian.