Sutra 19

Devanagari script

तस्मादस्य यो यस्मिन्नधिकरणे शासनस्थः स तस्य कर्मणो याथातथ्यमायव्ययौ च व्याससमासाभ्यामाचक्षीत ॥ कZ_०२.९.१९ ॥

Transliteration

tasmād asya yo yasminn adhikaraṇe śāsanasthaḥ sa tasya karmaṇo yāthātathyam āyavyayau ca vyāsasamāsābhyām ācakṣīta

Translation

因此，凡被派驻主管某一部门的监督官员，都应如实报告该署的工作，并同时报告其收入与支出，既要详报，也要总报。

Word by Word

• तस्मात्: therefore; from that (reason)
• Type: Pronoun
• Root: तद्
• Form: ablative singular (पञ्चमी एकवचन), masculine/neuter; deictic pronoun

• अस्य: of him/this (person)
• Type: Pronoun
• Root: इदम्
• Form: genitive singular (षष्ठी एकवचन), masculine/neuter

• यः: who (he who)
• Type: Pronoun (relative)
• Root: यद्
• Form: nominative singular (प्रथमा एकवचन), masculine

• यस्मिन्: in which
• Type: Pronoun (relative)
• Root: यद्
• Form: locative singular (सप्तमी एकवचन), masculine/neuter

• अधिकरणे: in a department/office (jurisdiction)
• Type: Noun
• Root: अधिकरण
• Form: locative singular (सप्तमी एकवचन), neuter

• शासनस्थः: stationed in the administration; holding office
• Type: Adjective (participial/derivative)
• Root: शासन-स्थ
• Form: nominative singular (प्रथमा एकवचन), masculine; ‘standing/posted in शासन’

• सः: he
• Type: Pronoun
• Root: तद्
• Form: nominative singular (प्रथमा एकवचन), masculine

• तस्य: of that (department/office) / his
• Type: Pronoun
• Root: तद्
• Form: genitive singular (षष्ठी एकवचन), masculine/neuter

• कर्मणः: of the work/duty
• Type: Noun
• Root: कर्मन्
• Form: genitive singular (षष्ठी एकवचन), neuter

• याथातथ्यम्: the exact truth; factual accuracy
• Type: Noun (abstract)
• Root: याथातथ्य
• Form: accusative singular (द्वितीया एकवचन), neuter; abstract in -ya

• आयव्ययौ: income and expenditure
• Type: Noun (dual)
• Root: आय-व्यय
• Form: accusative dual (द्वितीया द्विवचन), masculine (or treated as masc. dual); ‘income and expenditure’

• च: and
• Type: Particle
• Root: च
• Form: indeclinable conjunction

• व्याससमासाभ्याम्: by detailed exposition and by summary
• Type: Noun (instrumental dual)
• Root: व्यास-समास
• Form: instrumental dual (तृतीया द्विवचन), masculine; ‘by detailed statement and by summary’

• आचक्षीत: should state/report
• Type: Verb
• Root: आ-चक्ष्
• Form: optative (विधिलिङ्), parasmaipada, 3rd person singular; ‘should report/declare’

Entities Mentioned

• department (adhikaraṇa)
• supervising authority (śāsanastha)

More Details

FAQs

What reporting architecture is prescribed?

A supervisor per department must ensure fact-true operational reporting plus financial reporting (income/expenditure) in both granular and consolidated formats.

Why require both detailed and summary reports?

Detail enables audit and fraud detection; summary enables executive review and comparative control across departments.