It considers the fact that managers hold some elements of formal and informal control over the supervisors reporting to them. The supervisors, in turn, have the same influences over their employees. The property unit's organizational placement can greatly impact its independence and credibility. The size of a law enforcement agency ordinarily influences the organizational placement of its property and evidence function. The unit usually is placed organizationally in the Support Services or Administrative Bureau.
Separation of duties are paramount in centralizing the control and storage of property.
Centralizing the control and storage of property, and staffing the property unit with personnel, who are not involved in operational tasks, are precautions that will simplify control procedures and enhance the integrity of a property room. When two or more persons or departments are involved in a transaction, the work of one serves as a check on the accuracy of the work of another. When two or more persons are involved in a transaction, the possibilities of fraud and the incidence of undetected error diminish considerably. No one person should handle any transaction from beginning to end. Obviously, Segregation of duties becomes more difficult among a small staff.