Kautilya's Arthashastra 2.6.16

2.6.16

siddhikarmayogaḥ daṇḍaśeṣam āharaṇīyaṃ balātkṛtapratiṣṭabdham avamṛṣṭaṃ ca praśodhyaṃ - etat śeṣam, asāram alpasāraṃ ca //

Preparation of plans for profitable works, balance of fines due, demand for arrears of revenue kept in abeyance, and examination of accounts,—these constitute what is called part of a work in hand which may be of little or no value.