To the First Emperor of Qin: The state has decreed this!

Chapter 316 Turn a big problem into a small one, and a small problem into nothing!

"Fine, fine! Since you say you've figured it out, why are the accounts still different?"

Zong Yu sneered repeatedly, pressing him relentlessly, "Then let me ask you, on the 23rd of the first month and the 23rd of the first month of autumn (July 23rd), there was an extra deficit of 12,000 coins in the accounts! The note on it said 'Inflated corvée labor wages'!"

Zong Yu turned around, cupped his hands to Ying Zheng on the high platform, and then pointed at Zhang Fan and said sternly: "As everyone knows, the corvée labor for the construction projects of our Great Qin is all conscripted from the common people or serious criminals in accordance with Qin law!"

According to the law, corvée laborers are only required to be fed, so how can they be paid wages?

This extra twelve thousand dollars is clearly irrefutable evidence that you, Zhang Fan, have fabricated pretexts to embezzle funds for your own use!

What explanation do you have?!

Upon hearing this loophole, the courtiers all nodded in agreement. The laws of Qin were strict; paying wages to those serving in the military was tantamount to robbing the national treasury.

However, Zhang Fan, sitting in the chair, didn't even lift his eyelids.

"July 23rd? Twelve thousand coins for corvée labor? Wait a moment, let me check."

Zhang Fan smiled, moistened his finger with saliva, picked up the stack of account books in front of him that had been altered by his fellow inmates at Tilanqiao Prison, and began to search through them.

The sound of turning pages echoed in the hall. Zhang Fan quickly turned to the corresponding page, and his smile deepened as he glanced at it.

"Ah, found it."

Zhang Fan looked up at Zong Yu and sighed, "Lord Zong, this is the unprofessionalism of your clerks in the Imperial Household Department. Who told you that this twelve thousand coins was 'wages' for the laborers?"

"Isn't that right?" Zong Yu said angrily.

"Of course not."

Zhang Fan picked up the paper and solemnly explained using modern double-entry bookkeeping techniques:

"This is called 'cost accounting transfer' and 'in-kind depreciation deduction'! Let me teach you. In my 'double-entry bookkeeping' system, the principle is 'for every debit, there must be a credit, and debits must equal credits'!"

"The laborers do not receive wages, but with thousands of people working, won't the pickaxes and hoes wear out? Won't the oxcarts transporting the stones suffer wear and tear? These are called 'fixed asset depreciation expenses'!"

In addition, herbal soups for preventing heatstroke and thatched campsites are categorized as "miscellaneous logistical expenses!"

Zhang Fan slammed his hand on the table and shouted, "I didn't actually withdraw the 12,000 coins! Instead, I used a book transfer to cover the 'engineering and labor costs,' fully offsetting the depreciation costs of the materials allocated to us by the Imperial Household Department!"

Zong Yu looked completely bewildered. What was double-entry bookkeeping?

What is depreciation?

What is labor insurance write-off?

He could understand the words individually, but he had no idea what they meant when put together.

"You...you're talking nonsense!" Zong Yu retorted, forcing a smile. "Even if you come up with some pretext, the money will still end up in your pocket!"

"Don't rush, Lord Zong, I haven't finished reading the account yet."

Zhang Fan's playful expression vanished. He pointed to the voucher number at the bottom of the ledger and said, word by word:

"According to the 'funds flow tracking' of this account, the 12,000 coins that were written off were laundered through three intermediary accounts and ultimately flowed back to a grain store in the east of Xianyang City under the guise of 'purchasing coarse grains at high prices'!"

"And if I'm not mistaken... the owner behind that grain shop is a distant relative of yours, the Prefect!"

"In other words, this deficit was embezzled by your subordinates, Lord Zong, who falsified accounts and then tried to frame me!"

Upon hearing this, Zong Yu's expression changed drastically.

His legs went weak and he almost fell to the ground, his back instantly soaked with cold sweat.

How is that possible?

He certainly wanted to embezzle! But the road construction project was far away in Shangdang County, and he couldn't possibly reach it! Zhang Fan was clearly slandering him!

Zong Yu trembled with rage, pointing at Zhang Fan and shouting, "You brat, you've slandered me!"

Zhang Fan sneered and threw the account book in his hand over: "Lord Zong, take a look for yourself."

Zong Yu took the ledger and flipped through it. Looking at the clear lines of fund flows, he broke out in a cold sweat.

"How is that possible?"

The other civil officials were all shocked at the sight. They exchanged glances and began to whisper among themselves in hushed tones.

"Look at Lord Zong's expression. Could it be that everything written in these accounts is true?"

"Twelve thousand coins... and it actually ended up in his distant relative's grain shop? Lord Zong is usually very careful in his dealings, how could he leave such a stain on his record!"

"Exactly! His own subordinates embezzled, yet he was so careless with the accounts that someone investigated and uncovered everything."

"Keep your voice down! If His Majesty is furious and investigates further, won't we get implicated too?"

The civil officials became increasingly flustered as they spoke, breaking out in a cold sweat, and their eyes filled with suspicion as they looked at Zong Yu.

Zong Yu was speechless and immediately knelt down, crying out, "Your Majesty! I request an audit of the accounts!"

From the high platform, Ying Zheng roared, "Enough!"

Although Ying Zheng didn't know how Zhang Fan had calculated things, he also knew that Zong Yu couldn't be clean, but Zhang Fan's methods were strange, and if they really investigated, they might find something really wrong. Right now, it was best to resolve this matter.

Ying Zheng spoke coldly, "Had enough of this farce?"

"What? The accounts of the Imperial Household Department are riddled with errors, and your own subordinates are embezzling without your knowledge, yet you need the Immortal Master to sort them out for you! Do you want me to issue an imperial decree for a thorough investigation?"

Ying Zheng's gaze swept over the crowd, his tone full of warning: "If we were to investigate this matter thoroughly, how many people in this Zhangtai Palace could stand here with a clean conscience?"

These words were like a bucket of ice water poured over their heads. The civil officials, who had been making a ruckus just moments before, suddenly felt as if they had fallen into an ice cave. They were so frightened that they knelt down on the ground, not daring to breathe.

They knew in their hearts that this was a warning from His Majesty!

His Majesty understands all of this, but he simply hasn't said it aloud.

Then, Ying Zheng waved his hand, telling the group to go back and reflect on their actions behind closed doors. He then turned and left without punishing anyone.

After Ying Zheng left, Zong Yu stared blankly at the accounts in his hands.

Not only did Zhang Fan manage to calculate the accounts in such a short time, but he was also astonished by the method he used, which he had never seen before.

The surrounding civil officials looked at each other in shock.

The matter of reconciliation was thus resolved, but what about the matter of obstructing the imperial examinations?

Seeing that His Majesty had walked away, they immediately rushed to Zong Yu's side and began to discuss anxiously.

"Lord Zong, how did things turn out like this? Was the accounting dispute resolved so abruptly?"

"Leaving aside the matter of the accounts for now, the reason we've mobilized so many people today is to use this embezzlement charge to punish Zhang Fan and force His Majesty to rescind his order!"

"Yes! Now that Zhang Fan is unharmed, what about the implementation of the imperial examination system?"

"If we let him continue like this, won't our clan's privilege of entering officialdom without examination really be abolished? How can we stop him?"

Just then, Eunuch Li entered the hall and said, "His Majesty summons Zhang Fan."