Studies in Cola History and Administration c12.87

c12.87

The ‘*kaṇakku-pperuṅguṟi-pperumakkaḷ*’ appear to have been an accounts-committee assisted by an accountant, and both of them were together responsible for the proper maintenance of the general accounts of the village. It was the duty of the accountant to be present with the accounts-committee at the time of audit and to explain everything to the satisfaction of the auditors, and this clause lays it down that until he had discharged this duty, he was not eligible for fresh appointment either to the same place or to any other accountant's place. This explanation implies that the sentence does not say who were to conduct the audit. I am inclined to accept this implication as correct, and to suggest that the audit was conducted by royal officers specially deputed for the purpose by the central government. There are several instances of the accounts of temples being audited by the officers of the