Arthashastra
तत् प्रदिष्टः पञ्च ग्रामीं दश ग्रामीं वा गोपश् चिन्तयेत् ॥
It is the duty of Gopa, village accountant, to attend to the accounts of five or ten villages as ordered by the Collector-General.
english translation
tat pradiSTaH paJca grAmIM daza grAmIM vA gopaz cintayet ॥
hk transliteration by Sanscript