तस्मादाप्तपुरुWआधिष्ठितः सम्निधाता निचयाननुतिष्ठेत् ॥ कZ_०२.५.२१ ॥
tasmād āptapuruṣādhiṣṭhitaḥ samnidhātā nicayān anutiṣṭhet
म्हणून भांडारपाल/कोषपाल (सम्निधाता) यांनी विश्वासार्ह व्यक्तींच्या देखरेखीखालीच जमा/संचय करावा।
Segregation of duties/dual authorization: deposits and stock movements should not be executed by a single unchecked custodian.