गाणनिक्यानि आषाढीमागच्छेयुः ॥ कZ_०२.७.१६ ॥
gāṇanikyāni āṣāḍhīm āgaccheyuḥ
Los contables (gāṇanika) deben presentarse en Āṣāḍha (para la rendición/auditoría programada).
A fixed audit calendar reduces discretion, prevents delay tactics, and institutionalizes routine oversight.