The tasks assigned to a subordinate unit or position within an organization should be reflected within the broader scope of responsibility of the next higher level of management. It is inappropriate to retain a reporting relationship in which the work of the subordinate unit or position bears no relevance to the functional responsibilities of the management level under which the unit or position is organizationally located.
When a high level of interdependence between two organizational functions makes the performance of one unit contingent upon the performance of another, both units usually have a common reporting relationship. In this way, responsibility is clearly fixed for ensuring that the two functions are coordinated. When highly interdependent functions report to different control points in the organization, it may be necessary to restructure the reporting relationships.
