Who mentioned Adhyakshas as the superintendents of different departments in the Mauryan administration?

The entire Mauryan administration system was organized into departments, each of which was headed by a Superintendent, known as ‘Adhyaksha.’ The Adhyaksha was assisted by clerks, accountants, and spies. In addition, there were two posts of high officials, namely the ‘Samaharta’ and the ‘Sannidhata.’ The Samaharta was the collector general of revenue for the Mauryan Empire. He had control over the expenditure part also. The post of Sannidhata was the officer-in-charge of the treasury and store. Besides, there were other officers like Army Minister, Chief Priest, and Governor of Forts.