तस्मादस्य यो यस्मिन्नधिकरणे शासनस्थः स तस्य कर्मणो याथातथ्यमायव्ययौ च व्याससमासाभ्यामाचक्षीत ॥ कZ_०२.९.१९ ॥
tasmād asya yo yasminn adhikaraṇe śāsanasthaḥ sa tasya karmaṇo yāthātathyam āyavyayau ca vyāsasamāsābhyām ācakṣīta
Karena itu, pejabat pengawas yang ditempatkan pada suatu departemen hendaknya melaporkan pekerjaan kantor itu sesuai fakta, serta pemasukan dan pengeluarannya, baik dalam bentuk rinci maupun ringkas.
A supervisor per department must ensure fact-true operational reporting plus financial reporting (income/expenditure) in both granular and consolidated formats.
Detail enables audit and fraud detection; summary enables executive review and comparative control across departments.