गाणनिक्यानि आषाढीमागच्छेयुः ॥ कZ_०२.७.१६ ॥
gāṇanikyāni āṣāḍhīm āgaccheyuḥ
गाणनिक्यानि आषाढीम् आगच्छेयुः।
A fixed audit calendar reduces discretion, prevents delay tactics, and institutionalizes routine oversight.