Conduct of Government Servants as included in the book declares that those who are possessed of ministerial qualifications shall, in accordance with their individual capacity, be appointed as superintendents of government departments. While engaged in work, they shall be daily examined; for men are naturally likeminded, and, like horses at work, exhibit constant change in their temper. Hence, the agency and tools which they make use of, the place and time of the work they are engaged in, as well as the precise form of the work, the outlay, and the results shall always be ascertained. These persons are supposed to carry out their work without any dissensions. When in concert they eat up their revenue or in disunion they avoid working or without the knowledge of their master they refuse to do anything which is nothing except the remedial measures, they will be fined twice the amount of their daily pay. In case of revenue also Kautilya claims that if any superintendent is responsible for raising the amount of revenue will be rewarded and if anyone who spent too much but brings little or who doubles the revenue and eats up the lands vitality or who in order to bring revenue eats up labour will invite punishment for himself .As the conduct of the government servant is concerned Kautilya also warns against spent thrifts, prodigal and niggardly persons as well.
Conduct of Government servants thus suggests the superintendents of all the departments shall carry on their respective works in company with accountants, writers, coin examiners, the treasurers and military officers. Those who attend upon military officers and are noted for their honesty and good conduct shall be spies to watch the conduct of accountants and other clerks. The government servants shall be encouraged to do their duty according to the instructions and will be encouraged to increase the value of revenue with modest methods.
Thus, Conduct of Government Servants has been discussed separately as it is on them that the responsibility to carry out work with the public in public interest depend .In any causality they shall be held responsible for all losses.