The administrative official who signs the mathematical tablets of Sumer is SANGA Kushim or SANGA of Kushim.
I suggest that this expression is rooted in Meluhha expressions related to caravan or body of pilgrims led by a temple official and money-lending (or, credit operations) to support traders.
I suggest that both words Sanga and Kushim are subtrate words which have etyma in Ancient Indian dialects. sã̄go signifies a caravan; kusi signifies a money-lender. Thus, SANGA Kushim who signs some administrative accounting tablets may refer to a money-lender who is a temple official or a leader of a caravan of merchants.
Based on the insights provided by Hans J. Nissen, Peter Damerow and Robert K. Englund, 1993, Archaic Bookkeeping: Writing and Techniques of Economic Administration in the Ancient Near East, Chicago, London, The University of Chicago Press, 1993, p. 36ff., I suggest that the partial script of Indus Writing is a wealth-accounting system documenting metalwork, jewels and gems as wealth categories signified by animals, for e.g. karibha, ibha 'elephant' rebus: karba, ib 'iron', khonda singhin 'spiny-horned young animal' rebus: kunda singi 'fine gold, ornament gold', mlekh 'goat' rebus: milakkhu,mleccha 'copper', rango 'water-buffalo' rebus: rango 'pewter, tin', kola 'tiger' rebus: kol 'working in iron', karA 'crocodile' rebus: khar 'blacksmith', bica 'scorpion' rebus: bicha 'haematite ferrite ore', pola 'zebu' rebus: pola 'magnetite ferrite ore', meD 'ram, markhor' rebus: meDh 'merchant', meD 'iron', med 'copper' (Slavic languages), badhi 'castrated boar' rebus: badhi 'worker in iron and wood', barad, balad, 'ox' rebus: bharat, baran, 'alloy of pewter, copper, tin', ratni 'monkey dressed as a woman' rebus: ratnin, 'jewels, gems, treasure'.
Dudu plaque ca. 2400 BCE signifies sanga of Ningirsu. sanga 'priest' is a loanword in Sumerian/Akkadian. The presence of such a sanga may also explain Gudea as an Assur, in the tradition of ancient metalworkers speaking Proto-Prakritam of Indian sprachbund. saṅgu m. ʻ body of pilgrims ʼ (whence sã̄go m. ʻ caravan ʼ), L. P. saṅg m. (CDIAL 12854).
The Sumerian/Akkadian word sanga, is a loan from Proto-Prakritam or Meluhha of Indian sprachbund. saṁghapati m. ʻ chief of a brotherhood ʼ Śatr. [
Pa. saṅgha -- m. ʻ assembly, the priesthood ʼ; Aś. saṁgha -- m. ʻ the Buddhist community ʼ; Pk. saṁgha -- m. ʻ assembly, collection ʼ; OSi. (Brāhmī inscr.) saga, Si. san̆ga ʻ crowd, collection ʼ. -- Rather <
*sāṅgaka ʻ relating to a company ʼ. [saṅgá -- ]S. sã̄go m. ʻ companionship, caravan ʼ.(CDIAL 13308)
कुसितः kusitḥ कुसितः 1 An inhabited country. -2 One who lives on usury; see कुसीद below.कुसी si द kusī सि d कुसी (सि) द a. Lazy, slothful. -दः (also written as कुशी-षी-द) A monkey-lender, usurer; Mbh.4.29. -दम् 1 Any loan or thing lent to be repaid with in- terest. -2 Lending money, usury, the profession of usury; कुसीदाद् दारिद्र्यं परकरगतग्रन्थिशमनात् Pt.1.11; Ms. 1.9;8.41; Y.1.119. -3 Red sandal wood. -Comp. -पथः usury, usurious interest; any interest exceeding 5 per cent; कृतानुसारादधिका व्यतिरिक्ता न सिध्यति कुसीदपथमा- हुस्तम् (पञ्चकं शतमर्हति) Ms.8.152. -वृद्धिः f. interest on money; कुसीदवृद्धिर्द्वैगुण्यं नात्येति सकृदाहृता Ms.8.151. कुसीदा kusīdā कुसीदा A female usurer.कुसीदायी kusīdāyī कुसीदायी The wife of a usurer. कुसीदिकः कुसीदिन् kusīdikḥ kusīdin कुसीदिकः कुसीदिन् m. A usurer. (Apte)
Hans J. Nissen, Peter Damerow and Robert K. Englund, 1993, Archaic Bookkeeping: Writing and Techniques of Economic Administration in the Ancient Near East, Chicago, London, The University of Chicago Press, 1993, p. 36ff.
Excerpts from:
Yuval Noah Harari, 2011, Sapiens, A brief history of humankind, Vintage:
https://www.scribd.com/doc/192970508/Archaic-Bookkeeping
Archaic Bookkeeping by mark_schwartz_41 on Scribd