Sutra 19

Devanagari script

तस्मादस्य यो यस्मिन्नधिकरणे शासनस्थः स तस्य कर्मणो याथातथ्यमायव्ययौ च व्याससमासाभ्यामाचक्षीत ॥ कZ_०२.९.१९ ॥

Transliteration

tasmād asya yo yasminn adhikaraṇe śāsanasthaḥ sa tasya karmaṇo yāthātathyam āyavyayau ca vyāsasamāsābhyām ācakṣīta

Translation

Daher soll die Aufsichtsbehörde, die über eine bestimmte Abteilung eingesetzt ist, die Arbeit dieses Amtes genau den Tatsachen entsprechend berichten und ebenso dessen Einnahmen und Ausgaben, sowohl in ausführlicher als auch in zusammengefasster Form.

Word by Word

• तस्मात्: therefore; from that (reason)
• Type: Pronoun
• Root: तद्
• Form: ablative singular (पञ्चमी एकवचन), masculine/neuter; deictic pronoun

• अस्य: of him/this (person)
• Type: Pronoun
• Root: इदम्
• Form: genitive singular (षष्ठी एकवचन), masculine/neuter

• यः: who (he who)
• Type: Pronoun (relative)
• Root: यद्
• Form: nominative singular (प्रथमा एकवचन), masculine

• यस्मिन्: in which
• Type: Pronoun (relative)
• Root: यद्
• Form: locative singular (सप्तमी एकवचन), masculine/neuter

• अधिकरणे: in a department/office (jurisdiction)
• Type: Noun
• Root: अधिकरण
• Form: locative singular (सप्तमी एकवचन), neuter

• शासनस्थः: stationed in the administration; holding office
• Type: Adjective (participial/derivative)
• Root: शासन-स्थ
• Form: nominative singular (प्रथमा एकवचन), masculine; ‘standing/posted in शासन’

• सः: he
• Type: Pronoun
• Root: तद्
• Form: nominative singular (प्रथमा एकवचन), masculine

• तस्य: of that (department/office) / his
• Type: Pronoun
• Root: तद्
• Form: genitive singular (षष्ठी एकवचन), masculine/neuter

• कर्मणः: of the work/duty
• Type: Noun
• Root: कर्मन्
• Form: genitive singular (षष्ठी एकवचन), neuter

• याथातथ्यम्: the exact truth; factual accuracy
• Type: Noun (abstract)
• Root: याथातथ्य
• Form: accusative singular (द्वितीया एकवचन), neuter; abstract in -ya

• आयव्ययौ: income and expenditure
• Type: Noun (dual)
• Root: आय-व्यय
• Form: accusative dual (द्वितीया द्विवचन), masculine (or treated as masc. dual); ‘income and expenditure’

• च: and
• Type: Particle
• Root: च
• Form: indeclinable conjunction

• व्याससमासाभ्याम्: by detailed exposition and by summary
• Type: Noun (instrumental dual)
• Root: व्यास-समास
• Form: instrumental dual (तृतीया द्विवचन), masculine; ‘by detailed statement and by summary’

• आचक्षीत: should state/report
• Type: Verb
• Root: आ-चक्ष्
• Form: optative (विधिलिङ्), parasmaipada, 3rd person singular; ‘should report/declare’

Entities Mentioned

• department (adhikaraṇa)
• supervising authority (śāsanastha)

More Details

FAQs

What reporting architecture is prescribed?

A supervisor per department must ensure fact-true operational reporting plus financial reporting (income/expenditure) in both granular and consolidated formats.

Why require both detailed and summary reports?

Detail enables audit and fraud detection; summary enables executive review and comparative control across departments.