करणाधिष्ठितमधिमासकं कुर्यात् ॥ कZ_०२.७.०८ ॥
karaṇādhiṣṭhitam adhimāsakaṃ kuryāt.
He should institute the intercalary-month adjustment (adhimāsa) under the supervision/control of the office/department (karaṇa).
To prevent ad hoc or politically convenient manipulation of time periods that could distort dues, wages, interest, and audit intervals.