कोशाध्यक्षः कोशप्रवेश्यं रत्नं सारं फल्गुं कुप्यं वा तज्जातकरणाधिष्ठितः प्रतिगृह्णीयात् ॥ कZ_०२.११.०१ ॥
kośādhyakṣaḥ kośapraveśyaṃ ratnaṃ sāraṃ phalguṃ kupyaṃ vā tajjātakaraṇādhiṣṭhitaḥ pratigṛhṇīyāt
Pengawas Perbendaharaan hendaknya menerima ke dalam perbendaharaan—baik permata, sārā (logam/bahan berharga), phalgu (barang bernilai kecil), maupun kupya (barang guna/umum)—hanya bila disertai pejabat yang bertanggung jawab atas jenis/bagian tersebut.
Segregation of duties and authenticated handover: the treasury does not accept items without the accountable category officer, reducing pilferage and disputes.
Dual authorization, documented handover notes, category-wise custodians, and receipt only against verified requisition/transfer orders.