गाणनिक्यानि आषाढीमागच्छेयुः ॥ कZ_०२.७.१६ ॥
gāṇanikyāni āṣāḍhīm āgaccheyuḥ
Die Rechnungsführer (gāṇanika) sollen im Monat Āṣāḍha erscheinen (zur planmäßigen Rechnungsprüfung).
A fixed audit calendar reduces discretion, prevents delay tactics, and institutionalizes routine oversight.