समाहर्तृप्रदेष्टारः पूर्वमध्यक्षाणामध्यक्षपुरुषाणां च नियमनं कुर्युः ॥ कZ_०४.९.०१ ॥
samāhartṛpradeṣṭāraḥ pūrvamadhyakṣāṇām adhyakṣapuruṣāṇāṃ ca niyamanaṃ kuryuḥ
The Samāhartṛ (chief revenue collector) and the Pradeṣṭā (regional superintendent) shall first institute control and supervision over departmental superintendents and the staff serving under them.
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.