Note 2 — Auditorship of Accounts in Manila, 1595–1637
James Alexander Robertson translation
“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.”2