From 1784 to 1787 the governor was temporarily deprived of the leadership in financial matters by virtue of the Ordinance of Intendants, but the oidores retained membership in the colonial board of audits, together with the intendant, who had taken the governor's former place as the responsible head of the colony's finances. In 1787 the governor was restored to his former position with respect to the exchequer, with the official title of superintendente subdelegado de real hacienda. It is sufficient to say that the governor's relation to this new department did not materially lessen the authority of the audiencia with regard to the finances of the colony.
Although the appointing power was claimed by many governors as their sole prerogative, the audiencia imposed a very decided check on their exercise of this authority. The governor had the right to make appointments in all departments of the government, except in certain so-called offices of royal designation, to which the governor made tentative appointments, subject to subsequent royal confirmation. [382] Although the law of February 8, 1610, exempted appointments made by the governor of the Philippines from the necessity of royal confirmation, [383] in practice these nominations were sent to the court for approval in the same manner as were those from Spain's other colonies.
The audiencia intervened in the matter of appointments in two ways. In case it succeeded to the government on the death of the governor the tribunal exercised all the prerogatives of appointment. [384] When the governor was present he was obliged to refer the names of all candidates to the acuerdo. [385] This was made necessary because the governor, being new to the Islands and unfamiliar with local conditions, was not so well fitted to pass upon the merits of candidates for office as were the oidores who had become permanently identified with the interests of the colony and whose opinion was of weight in these matters. Thus it came about that the audiencia exercised joint authority with the governor in making appointments. [386] The question of the relative authority of the audiencia and governor in making appointments was a source of conflict throughout the history of the Islands.