Public Administration in Ancient India c16.47

c16.47

For the proper control and administration of the finances of the realm it was considered necessary to have a good system of keeping accounts, and this important department was placed under the control of one of the Chief Superintendents. It was the duty of this official so to arrange the business of his department that everything relating to the finances was entered in the books. He was required not only to show the net revenue that remained at the end of a year, but to cause to be entered in the books all details of expenditure, mentioning whether an item was incurred for a purpose, internal or external, public or private, important or unimportant. The account officers had also to enter in their books the names of departments; the description of the work carried on and the results obtained in the several manufactories; the amounts of profit, loss, expenditure, and interest of each factory; the number of labourers engaged, and their wages; the values of different kinds of gems, and of other commodities; presents made to the King's officers and courtiers; remissions of taxes granted; allowances, pensions, and gifts of lands or money to the King's wife and children; and receipts from or payments to foreign Kings. The annual accounts of every department were regularly submitted to the Accounts Department, and after they had been examined by the Superintendent they were audited by competent auditors. They were then submitted to the Ministers in charge of the different departments, and considered by them sitting together as a cabinet.¹