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
Oleh itu, mana-mana pihak berkuasa penyelia yang ditempatkan atas sesuatu jabatan hendaklah melaporkan kerja pejabat itu tepat menurut fakta, serta melaporkan pendapatan dan perbelanjaannya, baik secara terperinci mahupun secara ringkasan.
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.