समाहर्तृप्रदेष्टारः पूर्वमध्यक्षाणामध्यक्षपुरुषाणां च नियमनं कुर्युः ॥ कZ_०४.९.०१ ॥
samāhartṛpradeṣṭāraḥ pūrvamadhyakṣāṇām adhyakṣapuruṣāṇāṃ ca niyamanaṃ kuryuḥ
O Samāhartṛ (chefe arrecadador) e o Pradeṣṭā (superintendente regional) deverão, primeiro, instituir controle e supervisão sobre os superintendentes dos departamentos e o pessoal que serve sob eles.
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.