समाहर्तृप्रदेष्टारः पूर्वमध्यक्षाणामध्यक्षपुरुषाणां च नियमनं कुर्युः ॥ कZ_०४.९.०१ ॥
samāhartṛpradeṣṭāraḥ pūrvamadhyakṣāṇām adhyakṣapuruṣāṇāṃ ca niyamanaṃ kuryuḥ
সমাহৰ্তৃ আৰু প্ৰদেশ্ঠাই প্ৰথমে বিভাগীয় অধ্যক্ষসকল আৰু তেওঁলোকৰ অধীন কৰ্মচাৰীসকলৰ ওপৰত নিয়ন্ত্ৰণ আৰু তদাৰকি স্থাপন কৰিব।
Because leakage and fraud typically originate within state departments; establishing control over officials is the prerequisite for enforcing penalties and protecting revenue.
Internal controls and supervisory/audit mechanisms over line departments and their personnel.