The Foundation of Muslim Rule in India: A History of the Establishment and Progress of the Turkish Sultanate of Delhi, 1206–1290 A.D. c14.24

c14.24

⁴ The *mushrif* is not mentioned as an accountant in the 13th century writings, but Afif speaks of his functions in the ministry as of long standing; *op. cit.* p. 409-410. Firoz Tughluq raised the *mustaufi's* importance and empowered him to interfere with all sections of the *diwan-i-wazarat*; he was finally made the auditor-general of the kingdom; Afif; *op. cit.* p. 376. Under the *Mustaufi* was another official called *waquf*, created by Firoz Khalji, to examine the items of expenditure. He also created the post of *nazir* to examine the returns of the *Amil* submitted to the *mushrif*, Afif; *op. cit.* p. 420.