Against the statements of the royal officials, in regard to its being possible to avoid those expenses, the auditor of accounts, Luis de Encalada, stated in the year 625, in the suit that he had with them, that they could not be avoided, for the tribunal of accounts, consisting of the governor and two auditors [_oidores_] cannot personally arrange or audit them, both because of their occupations and because it is outside their profession; and their only duty is to dispose of the uncertainties and results [_resultas_] which may be proposed to them by the auditor of accounts. [Point 4] Papers of the secretary's office. In regard to the advantages in having this office or tribunal, it seems that Governor Don Alonso Faxardo, in a letter of August 10, 619, [74] petitioned your Majesty to have intelligent persons sent as clerks; and informed your Majesty that he had appointed Pedro de Leuzarra, a trustworthy person, auditor of accounts, because of the incompetency of Francisco Lopez Tamayo. The Council, upon examining that letter, decreed, November 17, 620, that persons be named for that office, and that it was to be filled from that time thenceforth by his Majesty; and accordingly the appointment by the governor must cease. That decree does not appear to have had any effect; for since that time and until the present, as has been seen, the governors have filled that office, notwithstanding that the Council gave that advice in the said year, and your Majesty granted the office to Alvaro de Revolledo. As it was then believed that the salary of this office was 500 pesos, the said Alvaro de Revolledo petitioned that it be increased to 2,000 ducados or to 510,000 maravedis, the same as that of the royal officials of those islands, so that he could exercise the said office with greater authority. No decision was made on the petition, and the said Alvaro de Rebolledo was afterward appointed to the accountancy of San Miguel de Piura, with a salary of 300 pesos ensayados. The tribunal of accounts of Mexico state, in a letter of June 27, 625, that they have seen the necessity, from what they have examined of the accounts of the said Filipinas Islands, of sending a person to visit them who can adjust affairs pertaining to the expenses of the royal estate of those islands, and lay down a system [of conducting them] for the future. The person who must go should be of the ability, authority, and qualifications that the matter demands. He should be highly compensated and honored, in order that his office be respected and the end in view obtained. It is the most important action for your Majesty's service, and has most need of reform.