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Translator: penny
Chapter: 5
Chapter Title: Audit - Fleet (1)
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Truth be told, even though Vargara the Fleet Commander pretended not to understand what an "audit" was...
She had gone through something similar before.
After all, when managing any large-scale organization...
And especially when that organization was drawing funds from somewhere, it didn't make sense not to have some kind of verification process.
It's just that the verification process, as far as I could see, was extremely simplistic and crude.
What can I say? I don't know if this is typical of romance fantasy novels, but...
When it came to clothing or daily life, it felt close to the Victorian era.
But on a micro level—like internal reports or communication methods—it reeked of medieval backwardness.
The audit—no, "verification"—that the Del Mar Corporation had been conducting up until now was a prime example.
This is a summary of the verification process I intuitively grasped right after opening my eyes in this world.
—Be silent!
—Alright, let's begin.
—Party A 'Hoenn' shall deliver 500kg of meat to Party B 'Haime,' and Party B 'Haime' shall pay Party A 'Hoenn' the equivalent of 1,000 gold.
In front of the top executives from each department, they would write out revenues, expenditures, supply items, and so on, duplicating the exact same content on separate sheets of paper.
—No objections to this content? Then both of you, take one.
The two parties involved in the transaction would split the papers and take them away.
Then, if a problem arose later, they would "verify" based on those reports...
—What do you mean bones are included in 500kg? This isn't right!
—Huh? I gave exactly what's written here! What's the problem?
—Quiet down! Since there was no prior agreement on bones, proceed as usual!
...Something like that. The observing top executive would basically channel a judge and hand down a ruling. That was their "verification."
Of course, if something seemed large-scale, they might inspect the actual goods themselves.
But there's a world of difference between properly preparing ledgers and reports before investigating...
And doing everything haphazardly, with slapdash investigations to match.
That's why.
"Alright, Lian. Does the headcount match?"
We had to start with a full audit of the fleet personnel.
Normally, an audit builds on existing records for detailed checks.
But... those existing records were utter garbage.
So it was faster to check everything ourselves and spot the issues.
To that end, I ordered Vargara to recall the entire fleet.
The Del Mar fleet and sailors docked at the harbor.
They lined up for inspection, and we counted heads.
It gave me a headache in every way.
"Uh... it's not 1,130. It's 813."
And in the process, we learned a lot.
"Fleet Commander Vargara? That's what she's saying."
"...".
First off, the fleet's soldier count was way off.
Not off by one or two digits—317 ghost personnel.
This was clear evidence of massive losses.
"317... Fleet Commander Vargara. You know how big a deal this is, right?"
"...Yes, I know full well."
"Even excluding sailor pay, food and consumable supplies have been coming from the Del Mar Corporation every month.
Right, Lian?"
"Y-Yes... Yes!!"
"Rough monthly estimate: about 80 gold per person for food alone.
Supplies would be another 40 to 50 gold."
An army—especially a regular one—costs money just by existing.
You have to feed them, house them—that's basic.
Then there's constant upkeep for gear and uniforms, more expenses on supplies.
And that's not the end.
Training them costs money, even pocket money to keep morale up costs money.
Everything about an army runs on money.
I remember paying each at least 150 gold in salary...
So monthly losses clock in at around 82,500 gold.
Does that even make sense?
More than Lian's price tag bleeding out every month?
"...Heh. In a year, I could buy 19 of you, Lian."
"Wh-What are you saying...!"
The fact that this hadn't reached Vargara yet was already pissing me off big time.
But the problems weren't over.
I got that losses were happening—where the hell was it all going?
"...Fleet Commander Vargara. Are you involved in this embezzlement? Be honest.
If so, we'll cut it off here."
"...N-No! I would never—"
"—Then who? Just hand over all the officers' records."
"Y-Yes! Right away!"
"No matter how this ends, downsizing is definite.
I hate operating the fleet as is, and now embezzlement on top?"
"...I have no excuse."
"Focus on privateering from now on. I've never liked footing the bill anyway."
"...Yes."
I'd love to convert a few warships to merchant vessels.
...But the admiral's social position meant I had to maintain some fleet presence.
Regrettable, but no choice.
"F-First, I'll summon all the officers to the fleet commander's office.
Shall we head there right away?"
"Yeah. Let's get it over with quick."
"Understood. Um... Lady Lian. Please take good care of His Excellency the Admiral."
"Uh, y-yeah...!"
With that, I slowly made my way to the fleet commander's office.
If even this fleet—which I thought was clean—is like this, I can only imagine the other departments.
What a shockingly eventful first day of auditing.
◇◇◇◆◇◇◇
"...".
The fleet commander's office was usually pretty quiet.
Vargara herself wasn't much of a talker, so it made sense.
But today, the atmosphere was colder than ever.
And the reason was obvious: the man seated in the center.
Ricardo del Mar.
"...Hoo. Nothing to say, everyone?"
He had his feet up on the table, sneering at the officers standing before him.
At a glance, he looked like just some punk kid.
But he was the head of the Del Mar family.
The head of all the countless businesses run by the Del Mar Corporation.
Under his command, the rise and fall of those ventures were decided.
They had no choice but to tread carefully.
"F-First off, we're truly sorry to have summoned Your Excellency over this unsavory matter—"
And surprisingly, the first to speak was the fleet commander herself, Vargara.
She was inherently responsible and stoic as a warrior.
For her...
To learn such things had happened behind her back was a massive mental blow.
Her own managerial shortcomings.
Her subordinates' shallow loyalty.
It was enough to make her blame herself for it all.
However.
"—Vargara. Quiet down. Did I ask you?"
He clearly wasn't pleased.
"Yes, sir. Understood."
With his signature menacing glare, he stared down the officers.
His eyes practically saying, "Even Vargara spoke up—why are you lot clamming up?"
Reading that, they began speaking one by one.
"I... I have no words either. Truly.
We're currently investigating where the hidden funds have gone..."
Some offered self-criticism, claiming they were starting cleanup.
"We've deployed the entire fleet for searches, so results should come soon..."
Others emphasized progress.
But every word only soured Ricardo's mood further.
"...Hah."
"...".
His sigh alone silenced them all, holding their breath.
"I didn't tell you to find the money.
I asked who took it."
Ricardo said that, slowly stroking his chin.
"Lian, hand it over."
"Wh-which one...?"
"Their combat reports. I told you to bring them before coming."
"Ah, r-right...! Here."
"Hah, making me say it myself."
He took the reports from Lian and scanned them slowly before starting to recite.
"First, senior officers are off the suspect list for now.
Why? They're always out fighting on ships—no time for embezzlement."
With that, he tore up the section on senior officers at the front of the report.
"Junior officers and NCOs too.
They're too green to pull much off."
Next, he shredded the junior officers' and NCOs' reports at the bottom, scattering them on the floor.
"That leaves mid-level managers?
But exclude deck masters, gunnery chiefs, navigators—combat roles.
They'd be too busy at sea."
He propped his elbows on the table, chin in hand.
Then, to one of the standing officers.
He flashed his signature sleazy, cold smile and continued.
"So now, just a couple left.
Quartermaster Valtieri and Administrative Officer Drake.
You two look real suspicious to me?"
"...!"
Vargara's head spun at his words.
They were her loyal retainers, plainly so.
Preparing supplies for the fleet's return while she and her forces were at sea.
Running resupply ships whenever something was needed aboard.
They handled all the dirty land-side work.
Deep down, she'd been certain it wasn't them.
Yet.
"...".
They said nothing.
No rebuttal, even under suspicion.
"...Valtieri, Drake. What's with the silence?
Explain yourselves."
So she whispered cautiously to them.
Ricardo might seem sloppy and unserious, but he was truthful.
If they had solid proof of innocence, he'd accept it.
That was her advice to them.
But.
"Th-That is..."
"I was just following 'custom'...'"
Their reactions were off.
Not explanations or alibis—excuses.
Spilling from their mouths.
And Ricardo, watching them, slowly curled his lip.
"What? Just guessed, and I nailed it?"
The thrill of a casual fishing line getting a bite.
"So, how're you gonna cough up my money?"
Only then did Vargara truly understand Ricardo del Mar.
His obsession with money.
His obsession with efficiency.
The monster born from those traits... was Ricardo del Mar.
So she made her call.
They were trash to discard now.
For the fleet's stable operation, they had to go.
"...First, we'll handle internal discipline.
We'll investigate their slush funds separately.
Your Excellency need not worry."
With that judgment, she boldly told Ricardo.
"Spit out everything embezzled so far.
If not... you'll cover it."
Only then did he slowly rise and exit the office.
Vargara watched him go, blood running cold.
But...
"...Hah. Seize them. Their actions have tarnished our fleet's honor."
"...Yes, Fleet Commander!!"
No other choice.
Just follow his lead.
And so Ricardo's first audit drew to a close.
Unaware of how much it would change.
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