State Act
Section 179
Art. 179 – In the comunidades whose extinction had been ordered, in terms of preceding article, an inventory shall made of its properties, following the provisions of Article 209 and the following ones. However the inventory shall be dispensed with when the income of the comunidade is below 3000$. At the same time the clerk of the comunidades shall prepare a list of the income not derived from the properties, whatever may be its origin, declaring the source of each item. In the same manner another list shall be prepared of the charges on the comunidades which constitute an obligatory item of its annual expenditure, comprising all its debts. These two lists shall be presented to the administrator alongwith the books, on which they were based for their preparation and the administrator shall have them checked and, if he finds them in order, he shall approve them, otherwise he shall order their correction.