He made rules in regard to its execution, and ordered them to be obeyed and observed, and to be inscribed in the royal books for that purpose. Although the royal officials were opposed to both things, the visitor ordered them to obey the enactment. Because the said royal officials refused to inscribe the said ordinances in the royal books, he fined them five hundred ducados apiece, which remained in the royal treasury. He had those ordinances inscribed in the books, getting the books for that purpose from the royal treasury, for the royal officials refused to do it [_In the margin_: "Memorial, folio 266"]. In the report made for your Majesty by the said visitor in the year 634, regarding the visit, he states that he thinks that those islands have the greatest need of a tribunal of the bureau of accounts, so that the accounts of the royal treasury may be audited there annually for the preceding year, and results made of all for which warrants have been improperly issued, and that has failed to be collected, thus avoiding the delays which have occurred hitherto. It is very necessary to have not only the said auditor of accounts appointed by him in the said bureau of accounts, but also a greater force of men and more authority in the said bureau of accounts. If that course had been pursued hitherto, it is undeniable that so great a quantity of funds would not have been badly administered, lost, and uncollectible. In his opinion, those islands have much greater need of a tribunal or a bureau of accounts than of an Audiencia, president, and auditors [_oidores_]. By a certification given by the said auditor of accounts and of the visit, Juan Baptista Zubiaga, it appears that the results [_resultas_] drawn up against the royal officials and other private persons during the visit amounted to six hundred and ninety-five thousand and sixty pesos. The governor of Filipinas, in a letter written to your Majesty August 10, 634, [75] declares that it will be advisable that your Majesty be pleased to send an auditor of accounts, and that such auditor should be a person of authority, who shall receive an adequate salary; and states that he who is holding that office _ad interim_ was a servant of one of the auditors [_oidores_] of those islands, and thinks more of spending his time in maintaining his friendships than in attending to what is necessary. He thinks that with the above appointment, and the correction of some recent ordinances, the condition of affairs would be improved.