12. After Governor Gomez Perez Dasmariñas came, there was offered from the royal exchequer of your Majesty to the accountant Andres Cauchela (who was proprietary), and to Captain Gomez de Machuca--who, on the death of Juan Baptista Rroman, treasurer and factor, was appointed to the said offices by the said Gomez Perez--to these two was assigned the making of a report on all matters which concerned the treasury, to bring before the said governor. It is understand that there were some matters needing correction, for those same officials have written this. This also appears probable from the manner in which the person who was appointed for that office by the said governor conducted himself. He signed the account without seeing or examining the reports, or even noticing whether the charges were made, and if everything had been collected that should be, nor that which concerned the merchandise and the royal warehouses. Nor did he afterward audit any account. For this reason, and because he grew rich during the time while the said offices were held, it would be well to inspect them, and again take charge of said accounts of money, and audit those of merchandise which still remain to be examined. If your Majesty be so pleased, a warrant might be sent to make the said investigation from the time when Licentiate Geronimo Erbez del Corral took the account. It could be entrusted to one of the auditors of this royal Audiencia; but the fact must be considered that Doctor Antonio de Morga is a great friend of Captain Gomez de Machuca, who was factor and treasurer, and who would have to be investigated by him. Likewise it would be expedient to send a warrant for an accountant to audit and revise the accounts. [_In the margin_: "A person shall be named by the lord president of the Audiencia to investigate these officials; and the governor shall name, with the consent of the investigator, an accountant to examine the accounts."]