The treasury officials complained that the absolute government of the executive was contrary to the interests of real hacienda. Their objections to the prevailing system were voiced in the second of the memorials alluded to above, that of Francisco de la Misa, factor of the royal treasury of Manila. [103] Misa said that under the former arrangement the audiencia had audited the accounts of the royal treasury and of the city of Manila each year. In this way the accounts had been well kept and the funds properly accounted for. The removal of the audiencia had left the governor with authority over the nomination of the officials of real hacienda, as well as the supervision of the accounts. Since Dasmariñas had been governor, no accounts had been rendered by the minor officials of the treasury, and, as a consequence, their superiors had been unable to make up their reports for the Contaduría of Mexico. The governor's attention had been called to this deficiency repeatedly, but the latter had displayed no interest in the state of the colony's finances, which, said Misa, exceeded all other matters in importance. "This comes," the factor observed, "from placing in charge of Your Majesty's finances a soldier, unfitted to do else than command troops, and then unchecked by an audiencia, so far distant from your royal person." The laxity of the governor and of his subordinates seems to have resulted in the loss of much revenue. Misa also showed that there had been many irregularities in the sale of offices, deficiencies which the presence of an audiencia would have checked. Instead of selling the minor clerkships of the exchequer, the governor had given them to his friends. Two offices, which were by no means insignificant, those of the chief clerkships of government and of justice, respectively, had been sold formerly for four thousand pesos each. The governor, however, had preferred to have them on his civil patronage list; this would not have been permitted had an audiencia been present to enforce the law. The governor was charged by Misa with extravagance in the expenditure of the revenue of the colony. The payment of the salaries of new appointees to offices, friends of the governor, had made heavy drains on the treasury. The king, by repeated cédulas, had forbidden the designation of an excessive number of alcaldes and corregidores because of the desirability of economizing the resources of the colony. While the audiencia was in existence its consent had been necessary for the creation of new judicial districts, but since the recall of the tribunal, the governor had trebled the number of provincial officials, and, in addition, had permitted each to have a salaried assistant.