《礼记·王制》
司会于每年年终将一年的收支总报表呈请天子考核。太宰斋戒后佐天子接受报表。
司会以岁之成，质于天子，冢宰齐戒受质。
At the end of each year, the Appraiser presents the emperor with a general balance sheet of the income and expenditure for the year. The Grand Chamberlain receives the report after fasting with the emperor.