तस्मात्कर्तारं करणं देशं कालं कार्यं प्रक्षेपमुदयं चैषु विद्यात् ॥ कZ_०२.९.०४ ॥
tasmāt kartāraṃ karaṇaṃ deśaṃ kālaṃ kāryaṃ prakṣepam udayaṃ ca eṣu vidyāt
Portanto, nesses assuntos deve-se conhecer: o agente, os meios, o lugar, o tempo, a tarefa, os insumos/dotações adiantados e o rendimento resultante.
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).