Late Han Zhao Tang

Chapter 578 The Power of the Accounting Department
“A county with 500 households or more shall establish a county school, select outstanding talents from the villages to teach, impart Confucian teachings, and recruit young people to learn carpentry, weaving, and forging, exempting them from corvée labor; a prefecture with 10,000 households or more shall establish a prefecture school, select outstanding talents from the counties to teach, impart knowledge for the imperial examinations, and recruit young people to learn medicine and music; a state shall establish a state school, select outstanding talents from the various prefectures to teach, emulate the professors of the Imperial Academy, establish a medical department, and exempt the same prefecture from corvée labor.”

"The Imperial Academy established four departments: Classics, Astronomy and Mathematics, Engineering and Water Resources, and Geography. It recruited students from local schools and aristocratic families. Those who were not from aristocratic families were allowed to enroll by paying 300 shi of grain per year. The Imperial Academy had a 'three-dormitory system', namely the Upper Dormitory, the Inner Dormitory, and the Outer Dormitory. There were also two examinations: the public examination and the teacher examination. The public examination was held once a year and was supervised by officials from the Ministry of Rites. The teacher examination was held every half year and was conducted by the Imperial Academy itself."

"New students enrolled in the external schools, who passed the public examination and the teacher examination, and whose conduct was considered, were promoted to the inner schools. Inner school students took an exam every two years. Those who achieved excellent results, along with those who excelled in the public and teacher examinations that year, were promoted to the upper schools. Upper school students took an exam every two years. Those who achieved excellent results were exempted from the Duanmen Grand Examination and were appointed to official positions in the Ministry of Personnel. Those who achieved average results directly participated in the Duanmen Grand Examination. Those who achieved poor results directly participated in the state examination."

"The outer dormitory has 1,000 students, the middle dormitory has 200 students, and the upper dormitory has 100 students. Below the dormitory are dormitories, each with 50 students, six rooms, and one stove pavilion. Each dormitory has a headmaster and a supervisor to oversee the students' conduct and studies. Students are not allowed to cook their own meals; they must all pay 'dormitory fees' to eat in the official kitchen. The poor and the inner dormitory students pay half the fee, while the poor and the superior students, as well as the inner dormitory students, do not pay..."

After months of discussion, Zhang Lu, the Grand Master of Ceremonies, and Linghu Shao, the Minister of Rites, planned an education system that directly connected the central government and local governments, in accordance with Zhang Yu's ideas. This system linked the Imperial Academy education system with the imperial examinations, creating an education system completely different from that of the Han Dynasty.

After reviewing the memorial, Zhang Yu nodded in satisfaction and said, "The Imperial Academy teaches the nation's best talents, while the local schools gather the best minds from all over the country. The two are closely linked and will surely encourage students to study diligently. After passing the three examinations, they will become pillars of the nation!"

In an era when education was extremely expensive, state-run schools, which ran directly from the county level to the Imperial Academy, offered a chance for impoverished children to improve their lives. If one could read in their village, they had the opportunity to study in the county.

The curriculum at the county school was relatively simple, consisting mostly of basic Confucian classics. Once enrolled, students were exempt from corvée labor. If a student was from a poor family and achieved excellent grades, the county would provide a subsidy. Students who excelled in their studies would be promoted to the prefectural school, where they would be taught the relevant knowledge for the imperial examinations, allowing poor children to learn a wider range of knowledge.

If one could advance to the prefectural school, impoverished children would have a glimpse into the Imperial Academy. Those who could pass through the prefectural school and enter the Imperial Academy had already changed their fate. Even the lowest-ranking students in the outer academy could become instructors back in their counties. Students in the inner academy had the opportunity to remain at the Imperial Academy, while the next best went to teach in prefectures and counties. Students in the upper academy were not far from being appointed to official positions, and once they became officials, they could transcend social classes.

It only takes eleven years to go from the county school to the Imperial Academy. Those with exceptional talent can become officials in their twenties. This is the career advancement opportunity that Zhang Yu left for the poor. After all, children from the lower classes cannot compare with those from powerful families and clans; they can only compete with them through the education provided by the state.

“Your Majesty, there are 1,300 students in the Imperial Academy. We cannot accommodate them without large buildings. I fear that Your Majesty will have to conscript laborers to build them,” Zhang Lu said.

In his reply to the memorial, Zhang Yu said, "Building the Imperial Academy is feasible, but the specific expenditure needs to be reported to the Minister of Finance for verification. If there are no objections, the Ministry of Personnel will then supervise the project."

"promise!"

Zhang Yu introduced a modern fiscal unit module system to his Tang Dynasty, such as budgets for different government departments through audits by accounting and finance personnel, and budgets for writing implements, ink, paper and inkstones, or travel expenses.

If the budget exceeds the limit, it needs to be reported to the direct superior. After approval by the Prime Minister Zhong Yao or Zhang Yu, the officials of the Accounting Department will verify the expenditure and audit the corresponding project budget before finally handing it over to the Ministry of Personnel for execution.

Therefore, the construction of the Imperial Academy exceeded the authority of the Court of Imperial Sacrifices and required Zhang Lu to obtain approval from Zhang Yu and Zhong Yao. Only after obtaining their permission and signatures could the Accounting Department compile the expenditure statistics.

The Auditing Office wielded immense power, even overseeing the palace budget. It formulated budgets based on various palace expenditures, with funds managed by Empress Wang Ji. Standards were set for the concubines' stipends and food allowances.

Out of respect for imperial authority, the Accounting Department had dedicated eunuchs in the palace to audit the funds. If any expenditure exceeded the budget, the Empress could inform the Accounting Department and then divert funds from other projects. However, if the total budget was exceeded, the Empress needed the Accounting Department's approval to receive additional funds.

The Inner Court's direct subordinate agency to the Bureau of Accounting was the Inner Accounting Office, whose Minister was concurrently held by Zhang Hang. The Grand Chamberlain, directly under the Inner Accounting Office, was responsible for the expenditures of the inner palace. Zhang Hang was in charge of the emperor's daily expenses and would remind Zhang Yu of the necessary expenditures.

The imperial power differed from that of the outer court, and the auditors were eunuchs, meaning that the Accounting Office had very weak constraints on imperial power. Its greatest function was to facilitate the Accounting Office's statistical analysis of expenditures and to help save on expenditures within the inner court.

It can be said that wherever money is used, the accounting department has the right to audit. If the budget is not exceeded, all is well; but if it is exceeded, a series of investigations will be conducted to see if there has been any corruption or bribery.

Because the country was newly established and the local prefectures and counties were relatively stable, there were quite a few instances of overspending. Furthermore, the Accounting Department's auditing of finances was so meticulous that officials complained about the cumbersome procedures. Consequently, many officials submitted memorials requesting Zhang Yu to abolish the Accounting Department and restore the official system of the Han Dynasty. However, Zhang Yu rejected all these requests and rebuked them sternly.

For Zhang Yu, although the involvement of the Accounting Department slowed down the process, it saved the court a lot of unnecessary expenditures. For example, the public inkstones in the Ministry of Personnel frequently disappeared, requiring purchases from the market. With the Accounting Department's intervention, inkstone purchases were restricted by their monthly consumption. From then on, Du Ji specifically appointed someone to manage inkstone borrowing, requiring registration and signature for each borrowed inkstone, and thus, public inkstones no longer disappeared without reason.

When foreign dignitaries came to the capital to offer congratulations, precious porcelain was often stolen, and the Grand Herald reported the losses annually. Through Zhong Yao's arrangement, the Accounting Department intervened to audit the accounts, effectively halting the budget for porcelain loss reporting, and the Grand Herald ceased reporting any further losses. During the foreign dignitaries' celebratory feasts, special officials were assigned to oversee the process, preventing theft of porcelain.

It can be said that with the establishment of the Accounting Office, Tang government offices dared not be extravagant or wasteful, and public supplies dared not be consumed at will. Every penny saved was money and grain saved, and the amount of money and grain saved was the political achievement of the Accounting Office officials.

Therefore, the Accounting Department played a dispensable role in the imperial court, but it was crucial when it came to expenditures. Accounting officials were present at every level, from the emperor, the prime minister, and central government offices down to the prefectures, counties, and military units.

"Your Majesty, Shi Xie of Jiaozhou has sent an envoy to present gifts and a memorial!"

Zhang Lu and Linghu Shao took their leave, and Guo Tu stepped forward to report.

What gifts should we present?

"Pearls, giant shells, oyster shells, jade, hawksbill turtle shells, rhinoceros horns, elephant shells, and other rare and exotic fruits!" Guo Tu said, "These are all rare items in the Central Plains, and people say they are worth a thousand gold pieces, which shows the sincerity of Shi Xie's offering!"

Zhang Yu smiled slightly and said, "It seems that our army's conquest of Bashu has greatly intimidated Shi Xie!"

Previously, through the mediation of Liu Bei and Cao Cao, Shi Xie joined the anti-Tang alliance and sent three thousand Yi people and several hundred horses to Cao Cao. Now that Bashu has been conquered by Zhang Yu, the southern border is in turmoil.

Shi Xie was worried that after Zhang Yu destroyed the southeast, he would send troops to settle scores with him. Therefore, he specially arranged for an envoy to present tribute as a sign of submission.

Guo Tu laughed and said, "Shi Xie has submitted a memorial of allegiance. If Your Majesty conquers the southeast, the entire province should pledge allegiance to our dynasty!"

Zhang Yu shook his head and said, "Shi Xie has ruled Jiaoling for many years, and his clansmen are all over Jiaozhou. Shi Xie may be willing to surrender, but the intentions of his clansmen are hard to predict!"

Guo Tu stroked his beard and pondered, then said, "Your Majesty would be better off sending Shi Xie's son to court, and after conquering the southeast, summoning Shi Xie back to court, and then sending a general to Jiaoling to intimidate the Jiao people."

Zhang Yu pondered for a long time before saying, "There is a road in the south that leads to Jiaoling. Let Zhang Feng explore the route for unforeseen circumstances. Also, as Gongze suggested, we can send Shi Xie's son to the court as a hostage to see if he intends to surrender!"

"As ordered!"

Guo Tu hesitated for a moment, then added, "Jiaoling Shixie sent envoys to submit, but now Gongsun of Liaodong is arrogant and overbearing. Could we let Dong Zhao plan the campaign against Liao?"

"Have Dong Zhao contact the barbarians in Liaodong first, to ascertain the geography and water conditions of Liaodong, and to pacify the southeast and Jiaoling. If Gongsun remains obstinate, then send heavenly troops to attack him!" Zhang Yu said in a deep voice.

"promise!"

(End of this chapter)