Fragments of Theonas of Alexandria

He who has charge of the private moneys of the emperor ought to keep every thing in an exact reckoning. He should be ready at any time to give an accurate account of all things. He should note down every thing in writing, if it is at all possible, before giving money to another. He should never trust such things to his memory, which, being drawn off day by day to other matters, readily fails us, so that, without writing, we sometimes honestly certify things which have never existed; neither should this kind of writing be of a commonplace order, but such as easily and clearly unfolds all things, and leaves the mind of the inquirer without any scruple or doubt on the subject; a thing which will easily be effected if a distinct and separate account is kept in writing of all receipts, and of the time when, and the person by whom, and the place at which they were made. And, in like manner, all that is paid out to others, or expended by order of the emperor, should be entered in its own place by itself in the reckoning; and that servant should be faithful and prudent, so that his lord may rejoice that he has set him over his goods, and may glorify Christ in him.