Arthashastra

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कार्मिके च उपस्थिते कारणिकस्य अप्रतिबध्नतः पूर्वः साहस दण्डः ॥

When a superintendent of accounts (káranika) does not at once proceed to receive and check the accounts when the clerks (kármika) are ready, he shall be punished with the first amercement.

english translation

kArmike ca upasthite kAraNikasya apratibadhnataH pUrvaH sAhasa daNDaH ॥

hk transliteration by Sanscript