The Mauryan Polity c10.s2.t9.25

c10.s2.t9.25

(2) to be in charge of the department of accounts. The last line of the Rock-Edict III⁴ has been translated in different ways by scholars. The term *gaṇanāyaṃ* has been a puzzle to many in spite of the fact that the same term occurs in the *Arthaśāstra* and means the department of accounts. D. R. Bhandarkar translates this line as follows: ‘The Council (of Ministers) shall order the Yuktas in regard to the reckoning (of this expense and accumulation) both according to the letter and according to the spirit.’⁵ From this it would appear that the yuktas maintained accounts of receipt and expenditure and were subject to the scrutiny and control by the council of the *mahāmātras*.⁶