Decree of Halai Aixonides (prescribing an audit procedure)IG II2 1174 Date: 368/7 BC
Euthemon proposed: in order that the common resources (koina) may be secured for the demesmen, and that the demarchs and treasurers may render accounts (euthunas), the demesmen shall decide, that the demarchs (5) and the treasurers shall deposit the account of the receipts (lēmmatōn) and expenses into the box (kibōton) each month, since those of the archonship of Nausigenes (368/7) are also themselves voluntarily depositing the account each (10) month; and shall render their accounts for the last year before the month of Metageitnion, from the accounts from the box (kibōtou), and not from other accounts; and to stand a stele in the agora, having inscribed this (15) decree (on it); and the demarch shall administer an oath to the auditor (euthunon) and his deputies in accordance with the decree inscribed in the agora; and if . . . and they do not perform the audit in accordance with (20) this decree . . .