समाहर्तृप्रदेष्टारः पूर्वमध्यक्षाणामध्यक्षपुरुषाणां च नियमनं कुर्युः ॥ कZ_०४.९.०१ ॥
samāhartṛpradeṣṭāraḥ pūrvamadhyakṣāṇām adhyakṣapuruṣāṇāṃ ca niyamanaṃ kuryuḥ
ສະມາຫາຣຕຣະ (ຫົວໜ້າເກັບລາຍຮັບ) ແລະ ປຣະເດດຖາ (ຜູ້ຄຸ້ມຄອງພາກພື້ນ) ຈະຕ້ອງເລີ່ມຕົ້ນກ່ອນໂດຍຈັດຕັ້ງການຄວບຄຸມ ແລະ ການກຳກັບດູແລ ເທິງອະທິການປະຈຳກົມ ແລະ ພະນັກງານທີ່ຮັບໃຊ້ພາຍໃຕ້ພວກເຂົາ।
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.