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."