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व्युष्ट देश काल मुख उत्पत्ति अनुवृत्ति प्रमाण दायक दापक निबन्धक प्रतिग्राहकैश् च अयं समानयेत् ॥
The receipt shall be verified with reference to the place and time pertaining to them, the form of their collection (i.e., capital, share), the amount of the present and past produce, the person who has paid it, the person who caused its payment, the officer who fixed the amount payable, and the officer who received it.
english translation
व्युष्ट देश काल मुख लाभ कारण देय योग प्रमाण आज्ञापक उद्धारक विधातृक प्रतिग्राहकैश् च व्ययं समानयेत् ॥
The expenditure shall be verified with reference to the cause of the profit from any source in the place and time pertaining to each item, the amount payable, the amount paid, the person who ordered the collection, the person who remitted the same, the person who delivered it, and the person who finally received it.
english translation
व्युष्ट देश काल मुख अनुवर्तन रूप लक्षण प्रमाण निक्षेप भाजन गोपायकैश् च नीवीं समानयेत् ॥
Likewise the net revenue shall be verified with reference to the place, time, and source pertaining to it, its standard of fineness and quantity, and the persons who are employed to guard the deposits and magazines (of grains, etc.).
english translation
राज अर्थे कारणिकस्य अप्रतिबध्नतः प्रतिषेधयतो वा आज्ञां निबन्धाद् आय व्ययम् अन्यथा नीवीम् अवलिखतो द्वि गुणः ॥
When an officer (káranika) does not facilitate or prevents the execution of the king's order, or renders the receipts and expenditure otherwise than prescribed, he shall be punished with the first amercement.
english translation
क्रम अवहीनम् उत्क्रमम् अविज्ञातं पुनर् उक्तं वा वस्तुकम् अवलिखतो द्वादश पणो दण्डः ॥
Any clerk who violates or deviates from the prescribed form of writing accounts, enters what is unknown to him, or makes double or treble entries (punaruktam) shall be fined 12 panas.
english translation