समाहर्तृप्रदेष्टारः पूर्वमध्यक्षाणामध्यक्षपुरुषाणां च नियमनं कुर्युः ॥ कZ_०४.९.०१ ॥
samāhartṛpradeṣṭāraḥ pūrvamadhyakṣāṇām adhyakṣapuruṣāṇāṃ ca niyamanaṃ kuryuḥ
سماہرتا اور پردیشٹا پہلے محکماتی نگرانوں اور ان کے ماتحت عملے پر کنٹرول اور نگرانی قائم کریں۔
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.