समाहर्तृप्रदेष्टारः पूर्वमध्यक्षाणामध्यक्षपुरुषाणां च नियमनं कुर्युः ॥ कZ_०४.९.०१ ॥
samāhartṛpradeṣṭāraḥ pūrvamadhyakṣāṇām adhyakṣapuruṣāṇāṃ ca niyamanaṃ kuryuḥ
Samāhartṛ (ketua pemungut hasil) dan Pradeṣṭā (penyelia wilayah) hendaklah terlebih dahulu mewujudkan kawalan dan penyeliaan terhadap para penguasa jabatan serta kakitangan yang berkhidmat di bawah mereka.
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.