Kautilya's Arthashastra 2.6.15

2.6.15

kośārpitaṃ rājahāraḥ puravyayaś ca praviṣṭaṃ paramasaṃvatsarānuvṛttaṃ śāsanamuktaṃ mukhājñaptaṃ cāpātanīyaṃ - etat siddham //

That which has been credited to the treasury; that which has been taken by the king; that which has been spent in connection with the capital city not entered (into the register) or continued from year before last, the royal command dictated or orally intimated to be entered (into the register),—all these constitute the work accomplished.