What the Little Raccoon Knows

Luo Zhao forcibly suppressed that hint of displeasure and pulled her attention back to the matter at hand.

Right now, nothing was more important than investigating the Ministry of Revenue's accounts.

Her gaze became focused once more as she looked at Gu Chengyin, her voice regaining the calmness befitting a Crown Princess:

"Let us put that aside for now, Gu Chengyin. We have run into a problem on our end."

Hearing this, Gu Chengyin's expression did not turn solemn; instead, he revealed a look of knowing realization, as if he had expected it.

He didn't even wait for Luo Zhao to elaborate before interjecting:

"The crucial accounts from previous years, especially the core dossiers from the last five years, are missing, right?"

Luo Zhao's pupils contracted sharply, but she maintained her composure. "You know?"

In her heart, however, she was quite shocked. The fact that the accounts were missing had only recently been discovered, and only a handful of core personnel knew about it.

He had just arrived, so how did he know?

Gu Chengyin smiled faintly, but there was no smugness in his smile, only a near-pitiful mockery:

"It is not that I knew, but rather that I understand this type of person too well."

"No matter how well or flawlessly the books are cooked, as long as someone is determined to investigate, they will eventually find problems."

"Therefore, what could be a more permanent solution than destroying the old accounts?"

The corners of Gu Chengyin's mouth curled into a mocking arc. "When the time comes, no matter who asks, all they need to say is that the records are old, poorly managed, damaged by dampness and mildew, or chewed by insects and rats, and they can wash their hands of everything."

Listening to Gu Chengyin's analysis, a deep look of gravity appeared on Luo Zhao's face.

Indeed, this was exactly the situation they were facing now.

Among the accounts handed over by the Ministry of Revenue, the volume seemed staggering on the surface.

Yet, the most crucial core original records—the ones that best reflected the true flow of funds, associated personnel, and projects—along with their accompanying approval signatures, and even the summary drafts of certain important years, were all missing to varying degrees.

Moreover, the omissions were extremely clever. They didn't disappear in large chunks; rather, a page was missing here, a document absent there, making it look like natural wear and tear or administrative negligence, preventing anyone from grasping any solid evidence.

Yet, it rendered the accounts fragmented, making it difficult to form a complete chain of evidence.

Luo Zhao set down the ledger in her hand, which was marked with multiple missing attachments and unseen original receipts.

Looking at Gu Chengyin, a trace of expectation flickered in her phoenix eyes. "Since you could guess this, then... do you have a solution?"

Gu Chengyin was about to speak, but in the brief moment he took to organize his words...

A voice suddenly rang out from behind him:

"Marquis, Xiaoli knows."

"Hmm?!"

The gazes of Gu Chengyin, Luo Zhao, and Shangguan Yunying all simultaneously shot toward the source of the voice: Gu Xiaoli.

She still kept her head lowered, revealing only her delicate chin and straight nose bridge.

But that sentence just now had indeed come from her mouth.

Gu Chengyin turned around, looked at Gu Xiaoli, and asked, "What do you know?"

Being the focus of their three gazes made Gu Xiaoli a little nervous. She shifted her toes uneasily, her voice growing quieter:

"Xiaoli is talking about... those missing accounts..."

She paused, gathered her courage, and spoke much faster:

"According to the financial and accounting procedures of the Great Luo Laws, before the draft core accounts—such as the annual revenue and expenditure summaries, tax records, and fund and grain allocations of all provinces, prefectures, cities, counties, and various government offices—are officially archived in the Ministry of Revenue's storehouses..."

"...they must first be sent to the Inner Secretariat. There, designated personnel conduct a preliminary review and double-check, and use specially made thin slices of Luoshan stone to keep a record of the key data for future reference, in order to prevent tampering."

"This set of procedures has been carried out for many years."

Her words caused both Luo Zhao and Shangguan Yunying's expressions to change slightly.

"So... the key data for those accounts every year is actually kept in the Inner Secretariat."

Gu Xiaoli finally raised her head. Those large eyes, which were usually veiled with a world-weary mist, were now exceptionally clear as she looked straight at Gu Chengyin:

"Xiaoli was brought into the Inner Secretariat by Eunuch Lyu Fang when I was seven, and then began sorting, transcribing, and archiving these documents."

"From then until now, all the account documents... Xiaoli has seen them all."

She paused again, this time for longer, as if her next words required even greater courage:

"And... I have memorized them all."

As the last few words fell, the entire high platform plunged into a deathly silence.

Memorized them all?!

How is that possible?!

The volume of account documents handled by the Inner Secretariat every year was massive! The content was incredibly complex! The data was so dry and trivial!

And Gu Xiaoli was actually saying she had memorized it all?

This went far beyond the realm of having a good memory; it was a talent bordering on the monstrous!

Gu Chengyin's expression shifted slightly as understanding dawned on him.

He understood why Lyu Fang had sent Gu Xiaoli to his side so solemnly, even with a hint of forcing her upon him.

This was not some simple spy or gesture of goodwill.

This was clearly a walking, human ledger database!

Gu Chengyin suppressed his thoughts, crouched down in front of Gu Xiaoli, and asked word by word:

"What year were you seven?"

Gu Xiaoli answered softly but clearly:

"The year 556 of the Luo Calendar. All the accounts that have passed through the Inner Secretariat over these ten years... Xiaoli remembers them all."

Ten years of accounts, completely memorized?!

Gu Chengyin no longer hesitated. He abruptly reached out and pulled a ledger from the pile stacked on the desk.

He casually flipped to a middle page, then looked at Gu Xiaoli, asking rapidly:

"The year 563 of the Luo Calendar, Lanling Commandery, June. The approved extra flood prevention grain allocation, original approval document number 'Ministry of Revenue Approval Allocation No. 73'."

"Attached is the copy of the joint signed application by the Lanling Commandery Governor and the Transport Commissioner at the time. What was the specific amount of grain requested for allocation? What was the final approved amount? And what was the date of approval?"

The question was extremely specific, involving the year, location, matter, document number, and data. Unless one was intimately familiar with the accounts or had the complete records on hand, it would be absolutely impossible to answer.

Gu Xiaoli didn't even close her eyes to recall.

The moment Gu Chengyin's voice faded, her large eyes merely went blank for a second, as if her gaze was cast into some void.

Then, her red lips parted slightly, and without any hesitation, she recited as if reading straight from a ledger:

"Replying to the Marquis: In the year 563 of the Luo Calendar, the Lanling Commandery June flood prevention grain and fodder allocation request, the original application copy was delivered to the Inner Secretariat on June 15th."

"Lanling Commandery Governor Xiao Yan and Transport Commissioner Cui Huai jointly submitted a memorial, stating the flood situation was urgent, requesting an extra allocation of grain from the Ever-Normal Granary. The amounts were: 8,000 shi of premium non-glutinous rice; 12,000 shi of medium-grade millet; 3,000 shi of beans. Totaling 23,000 shi."

"After the Inner Secretariat's review, it was forwarded to the Emperor on June 18th. On June 20th, the imperial decree was returned. The approved amounts were: 5,000 shi of premium non-glutinous rice; 8,000 shi of medium-grade millet; 2,000 shi of beans. Totaling 15,000 shi."

"The approval document number was indeed 'Ministry of Revenue Approval Allocation No. 73', issued on June 21st, year 563 of the Great Luo Calendar."

"Both the application copy and the approval document bore the preliminary review signature and seal of the then Ministry of Revenue Secretary Li Xuan, as well as the Inner Secretariat archive number Bingxu-Grain-73."

Every single word was perfectly accurate. Even the specific dates, personnel names, and internal ID numbers were crystal clear!