तस्मात्कर्तारं करणं देशं कालं कार्यं प्रक्षेपमुदयं चैषु विद्यात् ॥ कZ_०२.९.०४ ॥
tasmāt kartāraṃ karaṇaṃ deśaṃ kālaṃ kāryaṃ prakṣepam udayaṃ ca eṣu vidyāt
Par conséquent, en ces matières, il faut connaître : l’agent, les moyens, le lieu, le temps, la tâche, les apports/avances consenties et le rendement qui en résulte.
To create a complete audit trail: responsibility (who), capability (with what), context (where/when), mandate (what), expenditure (how much advanced), and measurable outcome (what yielded).