130.  The royal books are not kept with the requisite clearness and system.  Entries are not set down with exactness, or at the right time.  The officials commonly use loose memoranda, which may give rise to much loss, although it may not be fraudulent.

131.  All the officials do not go over the work.  On the contrary, many different matters are put in charge of one alone, such as the collections of the duties and other things, account of which is rendered to the treasury after a long time.  In the meantime the treasury is the loser.

132.  The officials very often receive royal property at their residences without passing it in to the treasury.  They use it to suit themselves.

133.  The notary of the exchequer is not present when money is paid to or from the treasury, and it is done without him, contrary to his Majesty’s commands.  This may give opportunity for wrong and fraud.

134.  In order to accommodate individual debtors to the treasury, orders and notes are often received on account for the payment, and then they try to realize on them.

135.  They have been seen to receive into their houses, from collectors and others who were bringing goods to the treasury, great amounts thereof, which they employ in their own affairs and needs, not depositing them in the treasury for a long time.

136.  They have used the royal tributes of rice, wine, gold, and cloth in the same way.

137.  The royal warehouses were entirely under the control of the factor for a long time, with less assurance of safety than if they were under the control of all three officials.  Some time ago, they were put under control of all three, but these have entrusted the keys to three servants or followers.  This arrangement, far from increasing the royal estate, is an excuse for them to draw pay from the royal treasury; and it does not satisfactorily fulfil the royal intention—­namely, that these officials should carry the keys on their own persons, in order to avoid all damage and loss to the royal stores.

138.  There is little interest taken in selling and administrating the goods in the storehouses before they are spoiled, as has been the case with much of their contents.

139.  The timely use of rice and other supplies, and the cutting of wood for the ships is not considered.  This necessitates greater cost and damage afterwards.

140.  In the expenditure for repairing ships and other royal vessels made in Cavite, there has been spent much more than appears by Master de Ribera’s statement, which was verified only by his word and oath.  This is a very extensive scheme, in which there may have been considerable loss and fraud between the factor and Master de Ribera, because the expense has been very heavy and is not clearly stated.

141.  Galleys, vireys, caracoas, fragatas, and other royal vessels have been lost because of inadequate shelter.