तस्मात्कर्तारं करणं देशं कालं कार्यं प्रक्षेपमुदयं चैषु विद्यात् ॥ कZ_०२.९.०४ ॥
tasmāt kartāraṃ karaṇaṃ deśaṃ kālaṃ kāryaṃ prakṣepam udayaṃ ca eṣu vidyāt
因此,在这些事项中应当了解:执行者、手段、地点、时间、任务、预先拨付的投入/额度,以及由此产生的产出。
To create a complete audit trail: responsibility (who), capability (with what), context (where/when), mandate (what), expenditure (how much advanced), and measurable outcome (what yielded).