गाणनिक्यानि आषाढीमागच्छेयुः ॥ कZ_०२.७.१६ ॥
gāṇanikyāni āṣāḍhīm āgaccheyuḥ
Les comptables (gāṇanika) doivent se présenter en Āṣāḍha (pour la vérification/audit prévu).
A fixed audit calendar reduces discretion, prevents delay tactics, and institutionalizes routine oversight.