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
तस्मात् यस्मिन्नधिकरणे यो यो शासनस्थः स तस्य कर्मणः याथातथ्यं तथा आयव्ययौ च व्याससमासाभ्यां आचक्षीत।
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.