Theonas of Alexandria, Ante-Nicene Fathers Vol. VI, Epistle of Theonas… (1885)
“ 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 ”
