Chapter XI: Book 7: , folio 239. In a royal decree of January 25, 605, directed to

the royal officials of the said islands with the ordinances of their offices, the two following touch on this matter:

"Ordinance 29. The accounts that you shall be obliged to give of what is in your charge during the administration of your offices, shall be given annually in the accustomed manner. For that purpose, you shall deliver as an inventory to the person who shall audit them, all the books and vouchers pertaining to them, and those that shall be requested from you, and that shall be necessary for the clear understanding of the accounts. You shall continue the administration of your offices with other similar and new books. The accounts shall be balanced in the presence of my governor, and of an auditor of my royal Audiencia who shall be appointed by the governor and the fiscal of the Audiencia. Should any doubts and additions result from the said accounts, the said my governor and auditor shall adjust and decide them, so that they may be balanced and completed." [73]

"Ordinance 42. You shall send annually the final account of the receipts and expenditures of my royal estate, declaring the same in its distinct heads. In case that an auditor of accounts appointed by the said my governor shall audit your accounts, he shall be obliged to have them made out in accordance with the aforesaid, for the said end."