Kautilya's Arthashastra 2.7.4

2.7.4

uttamamadhyamāvareṣu ca karmasu tajjātikam adhyakṣaṃ kuryāt, sāmudayikeṣv avaklṛptikam(avakḷptikam) yam upahatya rājā nānutapyeta //

To supervise works of high, middling and low description, superintendents with corresponding qualifications shall be employed.

The king will have to suffer in the end if he curtails the fixed amount of expenditure on profitable works.