गाणनिक्यानि आषाढीमागच्छेयुः ॥ कZ_०२.७.१६ ॥
gāṇanikyāni āṣāḍhīm āgaccheyuḥ
على المحاسبين (gāṇanika) أن يحضروا في شهر آṣāḍha (Āṣāḍha) (للمراجعة/التدقيق المقرر).
A fixed audit calendar reduces discretion, prevents delay tactics, and institutionalizes routine oversight.