Kautilya's Arthashastra 2.9.11

2.9.11

viparyaye yathāyativyayaś ca na bhakṣayati" ity ācāryāḥ //

(My) teacher holds that that officer who spends too much and brings in little revenue eats it up; while he who proves the revenue (i.e., brings in more than he spends) as well as the officer who brings inasmuch as he spends does not eat up the revenue.