In 2010, the Computer and Financial Crimes Unit was divided into the Technical Crimes Unit (TCU) and the Financial Crimes Unit (FCU). This was due to the need for greater specialization, resource development and resource deployment into the field. Both are co-located in Anchorage and are supervised by the same sergeant. The FCU routinely conducts investigations in conjunction with the Department of Law's Office of Special Prosecutions and Appeals; district attorney's offices throughout the state; and various federal agencies such as the IRS, FBI, U.S. Postal Service, U.S. Secret Service and U.S. Attorney’s Office. FCU personnel investigate significant high-value financial crimes, fraud cases and crimes involving the abuse of state resources.