Aeschines Against Ctesiphon 21

[21] And so deep is his distrust of those who are subject to audit, that he says at the very beginning of the laws, The officer who has not yet submitted his accounts shall not leave the country? Heracles ! some one may answer, because I held an office may I not leave the country? No, for fear you may make profit of the public money or the public acts, and then run away. Furthermore, the man who is subject to audit is not allowed to consecrate his property, or to make a votive offering, or to receive adoption, ¹ or to dispose of his property by will and he is under many other prohibitions. In a word, the lawgiver holds under attachment the property of all who are subject to audit, until their accounts shall have been audited.