fushinchō 普請帳

The ledger or account books in which material and labor costs incurred during a construction project were recorded. Fushin bugyō 普請奉行 was the shogunal administration responsible for engineering works like stone walls and water supply. Fushinkata 普請方 were under the direction of the fushin bugyō. A kanjō bugyō 勘定奉行 was the financial administrator who was responsible for repair of bridges, embankments, irrigation canals, etc. This administration also supervised expenses. The fushinchō accounting system existed from the Muromachi period through the Momoyama and Edo periods.