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. Page 91

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

142. There are many places in which are employed sailors, gunners, calkers, coopers, and other seafaring men, who are superfluous, unnecessary, and of no service. They create notorious expense and are maintained in these employments on account of being servants, relatives, and friends of those in authority.

143. There are many sinecures and gratuities given by those in authority, which are enjoyed by officials, clerks, officials of the accounts, and royal officials—all without his Majesty's orders and contrary to his intention.

144. Many soldiers enlisted are excused from service for private reasons.

145. There are many more captains and their officers in the camp than is necessary. These cause a useless expense and waste, and this is a matter requiring reform.

146. Many draw salaries as commanders and captains of galleys, when there are no galleys; and some as knights of the city, who do not serve in its defense, and of whom there is no necessity.

147. The governors of the forts of Nuestra Señora de Guia and Santiago draw larger salaries than his Majesty ordered.

148. The consignments made by the king to his treasury are confused with other payments.