Kautilya's Arthashastra 2.33.6

2.33.6

iṣvastrapraharaṇāvaraṇopakaraṇakalpanāḥ sārathirathikarathyānāṃ ca karmasv āyogaṃ vidyāt, ākarmabhyaś ca bhaktavetanaṃ bhṛtānām abhṛtānāṃ ca yogyārakṣānuṣṭhānam arthamānakarma ca //

He shall also examine the efficiency in the training of troops in shooting arrows, in hurling clubs and cudgels, in wearing mail armour, in equipment, in charioteering, in fighting seated on a chariot, and in controlling chariot horses.

He shall also attend to the accounts of provision and wages paid to those who are either permanently or temporarily employed (to prepare chariots and other things). Also he shall take steps to maintain the employed contented and happy by adequate reward (yogyarakshanushthánam), and ascertain the distance of roads.