गाणनिक्यानि आषाढीमागच्छेयुः ॥ कZ_०२.७.१६ ॥
gāṇanikyāni āṣāḍhīm āgaccheyuḥ
The accountants (gāṇanikas) should present themselves in Āṣāḍha (for the scheduled accounting/audit).
A fixed audit calendar reduces discretion, prevents delay tactics, and institutionalizes routine oversight.