The Mauryan Polity c8.s3.t16.1

c8.s3.t16.1

The account-books were to be submitted each year at the commencement of the month of Śrāvaṇa in sealed covers for auditing and approval.³ Wrong entries and defalcations were severely dealt with.⁴ To prevent bribery and corruption among the revenue officials Kauṭalya introduced the system of periodical transfers of the State officials from one place to another.⁵ Aśoka too followed the same line and had his officers transferred in some cases every three years and in other cases every five years.⁶ It may be noted in passing that certain offices like those in charge of the palace, fortress and country parts were exceptions to this general rule.⁷ The official year was reckoned as 354 days and nights. The budget session was towards the close of the month Āṣāḍha or roughly the middle of July.⁸