While Shukeiryo (Bureau of Statistics) controlled the Central Finance by auditing the tax yields of cho (tributes), Shuzeiryo controlled local finance through auditing by verifying account books of land taxes (especially rice tax) and suiko (government loans made to peasants).
主税寮は主計寮が調の税収監査を行って中央財政を管轄するのに対し､租税(特に租)や出挙の帳簿との照合などによる監査を通じて地方財政を管轄した。