《周礼·地官司徒·小司徒》
夏历年终，考察属官们办事的文书记录而进行惩罚和奖赏，命令官吏们明白审慎地整理全年的会计文书而上报。
岁终，则考其属官之治成而诛赏，令群吏正要会而致事。
At the end of the year of the Chinese calendar, he examined the paperwork of his subordinates and carried out punishments and rewards. He ordered officials to clearly and prudently organize the accounting paperwork of the whole year and report it.