In the fiery red era of the heavens, refrigerators are refreshed daily.

Chapter 177, Section 176: A Strong Counterattack. The More You Do, the More Mistakes You Make. Hidden Traps. Taking Advantage of the Situation.
Yang Guangming sat in his newly assigned office, the afternoon sun shining brightly through the glass window.

Several thick ledgers and reports were spread out in front of him. The paper was rough, and the edges were yellowed with the marks of years of wear. The pages were covered with dense numbers and neat Song-style characters, like countless silent symbols, recording the lifeblood and heartbeat of this massive factory.

The binding of some of the ledgers was loose, and the corners of the pages were slightly curled up from being turned over by countless hands, indicating that they were frequently consulted.

Yang Guangming has been working in the finance department for a week now.

These days, he spends most of his time buried in these ledgers and vouchers, as if diving into a bottomless professional ocean.

Starting with the most basic meanings of accounting subjects, to the complex and winding cost allocation process, and then to the strict regulations on the approval and use of special funds, he was like a greedy sponge, discarding distractions and striving to absorb all the unfamiliar but crucial knowledge.

He knew that behind every number here might be the machines in the workshop, the sweat of the workers, or even unknown intentions.

Every morning, he would arrive at the office five minutes early. He would push open the dark, lacquered wooden window, letting the slightly cool, fresh air flow into the room and dispel the stuffiness of the night.

Then, he would brew a strong cup of tea, adding enough tea leaves. As the steam rose, the aroma of the tea gradually filled the air, refreshing his mind and providing a sense of ritual for him to begin his immersive learning day.

The office door, which was mostly closed, gave him a relatively quiet and private space, allowing him to temporarily escape the outside world's disturbances and focus on the digital world in front of him.

Occasionally, someone would knock on the door to ask for instructions, mostly about routine matters such as daily expense reimbursement reviews or document transfers. The person who came was usually respectful but distant, maintaining the proper distance from the leader.

He handled the situation with extreme caution, responding mostly with neutral phrases like "follow the existing procedures first," "let me find out more about the situation," or "I'll take another look at the regulations later." He didn't easily express his opinion, nod casually, or deny things rashly.

He was well aware that in this initial stage of his arrival, every casual remark could be over-interpreted, and every unintentional decision could trigger unseen traps.

Liu Jinsheng came twice, and each time he was all smiles, smiling before he even spoke, with crow's feet piling up at the corners of his eyes.

He asked with concern whether Yang Guangming was getting used to the new environment, whether he had any difficulties with eating and living, and whether he needed an experienced senior accountant to mentor him and familiarize him with the department's "special circumstances."

When he first came, Liu Jinsheng walked around the office, his fingers seemingly casually touching the surface of the heavy filing cabinet. He then looked up at the red slogan on the wall that read "Be diligent and thrifty, and be careful with your money." He said some encouraging words such as "Young people have a bright future" and "The factory attaches great importance to this." His tone was as kind and gentle as that of a kind elder.

Yang Guangming's answers were always humble and appropriate, indicating that his foundation was weak and that he needed to calm down and digest the most basic things on his own to sort things out, so as not to bother the busy senior colleagues too much.

He adopted a very humble posture, and his words fully expressed his gratitude for Section Chief Liu's care and concern, as well as his respect for the professional experience of the veteran comrades.

Yin Yongliang, on the other hand, never appeared in his office.

Even if they bumped into each other in the corridor, they would only pause slightly, nod expressionlessly with a barely audible snort, and then quickly pass by. The coldness in their eyes was almost frosty, cutting off any possibility of communication.

Yang Ming could clearly sense that beneath the calm surface of the office routine, there were subtle undercurrents surging.

The gazes cast by Corey's colleagues gradually shifted to include more inquiry, speculation, and even a barely perceptible anticipation, as if they were watching to see when a preordained drama would unfold.

The finance department has more than 20 people, divided into five groups, with four to six people in each group.

Over the past few days, through rosters, occasional conversations, and observations, he has roughly figured out everyone's name, position, approximate age, and basic background.

The older accountants were mostly focused on their work, and when they saw him, they would only greet him politely with a standard but brief smile; the younger staff members, on the other hand, seemed more cautious, always speaking with a hint of tentative hesitation and a shifty look in their eyes.

Several female colleagues would occasionally steal glances at this new young leader, then quickly lower their heads, pretending to be busy with their work, exchanging knowing looks with each other.

Time slipped by quietly, and another week passed. Yang Guangming had gone through almost all the important account books and institutional documents from the past few years.

In his previous life, Yang Guangming was able to get into a top-tier university (985), making him a true academic star. If there were any potential problems in the documents, especially data issues, it would be difficult to hide them from his eyes.

Perhaps due to the superposition of spiritual power from two lifetimes, Yang Guangming felt that his memory and overall learning ability seemed to have improved significantly compared to his previous life.

For example, the mental arithmetic he learned in his previous life, he has picked up again now, and his calculation speed and efficiency are comparable to a computer, which is significantly better than what he could achieve in his previous life. This has greatly helped him to quickly check data.

Just as he had predicted, Liu Jinsheng and Yin Yongliang did indeed begin to "add more burdens" to him.

Under the guise of "full trust" and "accelerating training," all important documents involving fund payments, special approvals, and procurement reviews, regardless of the amount, are first sent to him for "preliminary review" and signature.

On the surface, it's about respecting his authority as a deputy, but in reality, once he signs the document, he has to bear primary responsibility.

If he makes a mistake in reviewing any important document and signs it, Liu Jinsheng and Yin Yongliang can use this as an excuse to exaggerate the consequences and oust him.

Over the course of a week, Yang Guangming signed more than a dozen important documents, from cost allocation calculations to special fund requests, from procurement payments to employee welfare distributions. He reviewed each page, repeatedly verified the calculations, and relentlessly investigated any questionable data until he had a clear understanding of the situation.

Every document he signed was meticulously crafted, leaving no room for Liu Jinsheng and Yin Yongliang, who were secretly observing and waiting to find fault, to discover any flaws.

Liu Jinsheng was able to maintain a calm exterior, but a hint of gloom had crept into the depths of his eyes.

Yin Yongliang, on the other hand, became increasingly anxious. Time was of the essence for him; if Yang Guangming were to fully familiarize himself with the business and establish himself, he would be the one ultimately forced out.

Finding no opportunity in passive waiting, Yin Yongliang decided to take the initiative. Even if it involved some risks, he had to take this step!
With his years of accounting experience and the connections he had built within the department, Yin Yongliang was confident that he could work with the leaders of Groups Four and Five to set up some professional and subtle traps in the documents submitted for review.

He believed that even if Yang Guangming had a strong learning ability, he was still a newcomer and lacked the necessary experience. He would likely overlook these carefully disguised questions.

That afternoon, Zhao Weiguo, the leader of Group Five, walked in with a document in hand, his face bearing his usual, slightly rigid smile:

"Section Chief Yang, this is the application for the second phase of funding for the overhaul project of the spinning machine in Workshop 3. The amount is quite large, so I need your review and signature."

Yang Guangming took the document, which was a special fund allocation approval form, followed by a thick stack of materials such as a procurement contract, progress acceptance report, and invoice list.

He quickly glanced at the approval form; the amount was indeed substantial, accounting for almost 60% of the total approved funding for the major repairs.

The acceptance report clearly stated, "Sixty percent of the overall overhaul plan has been completed, meeting the payment conditions for the second phase of the major overhaul." It was signed and stamped by the technical department and the workshop, and dated the day before yesterday.

"Okay, put it here, I'll take a closer look," Yang Guangming said calmly.

Zhao Weiguo responded and then left.

Yang Guangming picked up the approval form again, his eyes sharpening as he carefully scanned it word by word.

The format, document number, signature, and seal... it all looks flawless, perfectly conforming to all the requirements of the rules and regulations.

As always, he was cautious, taking the thick stack of supporting documents in front of him and carefully flipping through each one, page by page.

The details of the procurement terms, every piece of data in the acceptance report, whether the requested payment amount precisely matches the agreed payment schedule, and whether the logical connections between the attachments are rigorous...

Time slipped away quietly as I read and thought, the only sound in the office the soft rustling of turning pages.

The morning rush hour bell rang outside the window, long and loud, and workers walked out of the workshop chatting and laughing, the noisy voices fading into the distance.

Yang Guangming didn't look up, as if isolated from external distractions, continuing to bury himself in the maze of documents.

His gaze suddenly fixed on a key piece of data in the acceptance report.

The report clearly states that the overhaul of the spinning machine has been 60% complete, and the wording is affirmative. Based on this, an application is made for the second installment of 60% of the total overhaul funds.

But his keen memory was triggered.

A few days ago, while flipping through a large stack of briefings and documents sent by various departments, he seemed to have seen a weekly equipment maintenance report sent by the production department. It vaguely mentioned that the overhaul progress of the two spinning machines in Workshop 3 was delayed due to problems with some imported parts, and the actual completion rate might be lower than expected.

Although it was just a fleeting glance and the impression it left was vague, he had enough confidence in his memory, especially in capturing numbers and key information.

He immediately got up and walked to the metal filing cabinet by the wall.

The cabinet was filled with documents, various reports and documents neatly categorized. He patiently searched through them, relying on his memory. After some time, he finally found the inconspicuous equipment maintenance report tucked in the middle of a stack of production reports.

He quickly browsed through the results and soon got them.

In an inconspicuous paragraph in the briefing, it clearly stated: "...The overhaul project of two spinning machines in Workshop 3 was scheduled to be completed this week with the main disassembly and cleaning finished. However, due to the delayed arrival of the imported main shaft bearings, the overall progress is expected to be about 10% behind schedule. We are currently actively coordinating and expediting the process..."

The briefing was due four days ago.

Yang Guangming's heart sank slightly, as if he had been struck by a cold stone.

He sat back down at the table and placed the production department's briefing and the acceptance report sent by Group Five side by side.

The problem is laid bare before us.

The production department's report from four days ago indicated that progress was lagging behind, with completion expected to be less than 50%.

However, the technical acceptance report used by the five groups, dated the day before yesterday, clearly stated that 60% of the work had been completed, and based on this, they applied for 60% of the payment.

The 10% difference represents a significant portion of the total approved amount for this project.

Is the production department's data outdated and not updated in time? Or is there a problem with the data in this acceptance report itself?

He examined the acceptance report carefully again. The report was formatted correctly and written in a standard style. It was stamped with the bright red official seals of the Technical Department and the Third Workshop at the end, and signed by a deputy director of the Technical Department surnamed Wang. His name sounded familiar, and he looked very authoritative. It seemed that there was nothing wrong with it.

But he keenly noticed the handwritten acceptance date at the end of the report—it was the day before yesterday.

The production department's briefing was submitted four days ago.

In just two days, the progress has miraculously caught up by more than 10%? This efficiency is ridiculously high and goes against the usual pace of such major overhaul projects.

More likely, the data in this acceptance report is not entirely accurate, or at least contains inaccuracies.

Yang Guangming remained silent, and his face showed no sign of anything amiss.

He pulled the funding approval form out of the pile of pending documents, temporarily put it down, placed it at the bottom of the pending documents basket, and covered it with other documents.

As usual, he locked his office and went to the cafeteria for lunch.

The canteen was bustling with activity as workers ate and chatted around long tables, the air filled with the aroma of braised tofu and stir-fried vegetables.

He ordered a plate of vegetables and a plate of rice, and sat alone in a corner, eating slowly, while his mind was still racing, sorting through the clues.

In the afternoon, as if by prior arrangement, he received another application for the use of employee welfare funds, personally delivered by Li Sujuan, the leader of the fourth group. The amount was also considerable, intended for the purchase of labor protection supplies and cold-weather gear for the next quarter.

Li Sujuan was a very capable-looking middle-aged woman. She was wearing a clean blue khaki work uniform, and her hair was neatly combed and carefully pinned behind her ears with a few old-fashioned black hair clips.

"Deputy Section Chief Yang, excuse me, this is the procurement application plan for labor protection and cold-weather supplies for the next quarter," Li Sujuan said quickly, with a businesslike efficiency, as she placed a document on the sunny table. "The administrative department has already reviewed the demand quantities reported by each workshop, and the prices are based on the official quotation provided by the district supply and marketing cooperative, which are all attached here."

She paused, then added, "The labor relations department is in a hurry. Once you sign here, we can proceed to the next step and submit it to the factory office for approval."

Yang Guangming took the document and, in a similarly gentle manner, indicated that he needed to carefully review the contents and attachments first.

Li Sujuan's gaze lingered on his face for a fleeting moment, her expression complex and unreadable, before returning to normal. She said nothing more, simply turning and leaving deftly. Her steps were so light they were almost inaudible, disappearing like a gust of wind outside the door.

As usual, Yang Guangming calmed down and carefully reviewed the case.

The application form was clear and concise, with the type of goods, specifications, quantity, unit price, and total amount clearly listed. A stamped price list from the supply and marketing cooperative was attached, and everything appeared normal and compliant with regulations.

But his gaze, like a fine sieve, meticulously scanned the items, examining their unit prices and quantities. Soap, towels, gloves, work clothes, tea… most were common labor protection and cold-weather items, and their unit prices seemed to be in line with market rates.

Suddenly, his gaze stopped on the "work clothes" item.

The unit price seems to be slightly higher than the average price of similar products on the market, but considering the procurement channels and batches, it seems to be within a reasonable range of fluctuation.

However, the problem lies in the quantity.

The number of work uniforms he requested to purchase, after mentally calculating and adding them up, was almost equal to the total number of front-line workers in the entire factory!

This immediately aroused his vigilance.

He clearly remembered that when he attended a meeting held by the factory office in late last month to coordinate the work of various departments, someone specifically mentioned that the total number of work clothes issued and traded in throughout the factory last year was far lower than the current number of applications.

Furthermore, it was clearly determined at the meeting that there were no large-scale recruitment plans for this year; on the contrary, there would be a small amount of natural attrition. The total demand for work uniforms should remain stable, or even decrease slightly. What is the reason for this sudden request for such a huge procurement volume? What is the basis for it?

He immediately flipped through the "Explanation of Reasons" attached to the end of the application report, which only vaguely stated: "In order to ensure the labor protection needs of front-line employees, it is proposed to purchase a supplementary batch."

The amount of this "supplement" is far too large, abnormally large.

Yang Guangming once again sensed the traces of that meticulous design and deliberate act.

These two important funding documents, which arrived one after another and both required his signature as the deputy section chief in charge, seemed to be cloaked in compliance with laws and regulations and complete procedures, but they concealed sharp thorns within.

If he is careless, or eager to show off and integrate into the work, and signs his name in a careless manner, then no matter which link has a problem in the future, when the audit comes down, he will bear the primary and inescapable responsibility.

Yang Guangming leaned back in his chair, closed his eyes, and rubbed his throbbing temples with his fingers.

The office was silent except for the tireless chirping of cicadas in the sycamore trees outside the window.

It seems the other side has already made their move.

Moreover, they come at you with a combination of punches, with tricky angles and a direct hit to the vitals. If Yang Guangming is even slightly careless or lacks professional skills, he will inevitably fall into their trap!

Yang Guangming needs more professional help to verify his judgment, and it must be someone he can keep confidential for the time being and someone he can trust.

More than twenty faces in the department flashed through his mind. In the end, he thought of two people: Zhou Weimin and Wu Aihua.

These two deputy team leaders were the first people in the department to show him goodwill and subtly approach him.

Zhou Weimin is the deputy leader of Group Five. He is very capable and is known in the department as a "walking ledger".

Wu Aihua is the deputy leader of the fourth group. She started as a bookkeeper at the grassroots level and is very familiar with various financial systems, reimbursement procedures and historical evolution. She can be called the "system expert" of the department.

Yang Guangming took a deep breath, picked up the old-fashioned black rotary telephone on the table, and dialed the internal line for Group Five:
"Deputy Team Leader Zhou, this is Yang Guangming. If you have some free time, please come to my office. I have some business matters I'd like to ask you about."

His tone was calm and normal, revealing no emotion whatsoever.

Not long after, Zhou Weimin arrived, carrying a notebook and a pen, his expression slightly questioning, his steps slow and deliberate.

"Section Chief Yang, you wanted to see me?" He closed the door behind him.

"Sit down." Yang Guangming gestured for him to sit down in the chair opposite him, then took out the funding application form for the major overhaul of the spinning machine from the bottom of the file basket, pushed it in front of Zhou Weimin, and spoke in a calm tone as if he were discussing business.

“Deputy Team Leader Zhou, you are an expert in managing special funds and have a wealth of experience. Could you please take another look at this application for me, especially the acceptance report and payment details in the attachments? Is there anything I may have overlooked or any part that I don’t fully understand?”

Yang Guangming adopted a very humble attitude, completely like a novice seeking advice.

Zhou Weimin was clearly a little surprised, but he immediately took the document, adjusted his glasses, and said, "Okay, Section Chief Yang, you're too kind. Let me take a look."

He looked at it very carefully, his brows furrowing slightly as he traced lines of text and data with his fingers.

The only sounds in the office were the faint rustling of papers and the faint noise outside the window.

A few minutes later, he looked up, his eyes filled with confusion and growing seriousness: "Section Chief Yang, this acceptance report..."

"What's wrong? It's okay, feel free to speak your mind, we're just having a business discussion," Yang Guangming encouraged.

“This project has always been personally overseen and managed by Team Leader Zhao. I was not involved and do not know much about the specifics.”

Zhou Weimin first distanced himself from the matter, then continued, "The report itself has no problems in terms of format and elements, and the signatures and seals are complete. It looks like a complete report."

Zhou Weimin carefully chose his words and slowed down his speech, "However, this progress percentage... I remember it very clearly. Just the day before yesterday afternoon, I went to the technical department to submit a report and met Xiao Wang, a technician from their department who was involved in this acceptance work, in the corridor. I even casually asked how the spinning machine was being repaired."

He shook his head and said that because the imported bearings hadn't arrived, they hadn't dared to completely disassemble the core components, fearing they wouldn't be able to reassemble them. The progress was basically stuck at around 45%, and everyone was quite anxious, still waiting for the parts…

His voice unconsciously lowered, clearly realizing the seriousness of this contradiction.

"How come the report clearly states that it's 60% complete? And that the acceptance process has been completed?"

Yang Guangming nodded, completely confirming his guess.

He didn't directly comment on the report's authenticity, but instead asked, "Based on your professional experience, what might be the consequences if the finance department approved the funds at 60% based on this report?"

Zhou Weimin's expression changed slightly, and his tone became serious: "Because this project involves a large amount of funds, if... if the auditing department gets involved later, or if the factory finds that the progress is inconsistent with the actual situation, the actual amount of work completed will not be enough to support this payment ratio."

The overhaul was even suspended for some reason.

Therefore... the over-allocated funds constitute a major work error, or even... a liability accident.

The primary person responsible is, of course, the leader who signed and approved it..." He didn't continue, but the meaning was crystal clear.

Yang Guangming was silent for a while, then tapped his fingers lightly on the smooth tabletop, as if he was thinking.

"I understand the general situation. Don't mention it to anyone yet, including your colleagues in the team. Keep the documents with me for now; I need some time to process them."

Zhou Weimin nodded immediately, his expression solemn: "I understand, Section Chief Yang, please rest assured. I know what's important."

In addition to the original respect, his eyes now held a clearer sense of admiration and wariness.

What is admirable is that this newly arrived young leader is so meticulous and perceptive that he discovered a major problem in the smallest details; what is alarming is that behind this seemingly perfect report, there is clearly a carefully laid trap from within the department.

After seeing Zhou Weimin off, Yang Guangming, under the pretext of seeking advice on business matters, called Wu Aihua, the deputy leader of Group Four, over the phone.

He handed her the application for the purchase of labor protection supplies, claiming that he was not familiar with the labor protection distribution standards and inventory turnover over the years, and asked her, the experienced accountant, to help him check whether the application quantity was in line with the norm, and whether it exceeded the budget plan or violated the usual practice.

Wu Aihua was a straightforward person. She took the document, read it quickly, her eyes focused, and her finger would occasionally tap on a certain data.

She quickly looked up, pointed out the problem, and said with certainty, "Section Chief Yang, you've looked closely. There is indeed a problem with the number of these work uniforms; something's not right."

She pointed to the number on the application form and said, "In previous years, we would make purchases based on the actual shortage details of each workshop and the annual replacement plan provided by the Labor and Wages Department. There has never been a precedent of applying for such a large quantity at once based on the theoretical number of employees at full capacity."

The factory warehouse still has a certain amount of inventory for turnover.

With such a large batch of work uniforms arriving, the warehouse can't handle it; it takes up space and ties up capital.

And look at this unit price..."

She leaned closer and pointed to the number, "It seems to be slightly higher than the unit price of the same specifications of work clothes that our department kept on file at the end of last year. Although the difference is not large, the total price difference will be a big number."

She paused, then added casually, "Oh, by the way, Team Leader Li has always been in charge of the safety supplies; I've never been involved."

Previously, for the approval of labor protection supplies, she would directly report to Deputy Section Chief Yin and finalize the plan.

Yang Guangming understood perfectly. He also instructed Wu Aihua to keep this matter a secret for the time being and not to spread it.

Wu Aihua was clearly a sensible person. She sensed something unusual from Yang Guangming's special request for her to verify the information, and solemnly agreed.

Two documents, two seemingly independent traps from different groups, were accurately identified.

Yang Guangming did not feel any relief; on the contrary, his mood became even heavier.

It's not hard to tell that this was a trap carefully designed by Yin Yongliang.

The fact that the leaders of Group 4 and Group 5 were willing to take such a huge risk to cooperate suggests that their relationship with Yin Yongliang is definitely not ordinary, and there may even be some exchange of benefits involved.

The infighting and scheming within the department were so direct and insidious that they consumed the factory's valuable resources and operational efficiency, and also damaged national interests.

But he knew this was not the time for sentimentality or anger. His opponent had already made their move and left a clear opening.

Now it was his turn to fight back!
He needs to choose a suitable time to put both things on the table, and quickly, before the other party realizes he has seen through their scheme and takes countermeasures.

The next morning, as soon as Yang Guangming arrived at work, he went to Section Chief Liu Jinsheng's office and greeted him politely.

He only mentioned that he wanted to hold a short internal meeting in the afternoon, something that wouldn't be too long. The main purpose was for each group leader to briefly report on their recent key tasks and progress, so that he, as the new deputy section chief, could quickly gain a comprehensive understanding of the situation and get into his role.

Liu Jinsheng, holding his teacup, readily agreed with a smile on his face, seemingly pleased with the outcome. He even uttered a few polite phrases such as "It should have been done long ago" and "Being proactive is good."

At 9:00 a.m. sharp, all twenty-odd people in the finance department squeezed into the slightly old-fashioned small conference room on the third floor.

Compared to the grand welcome party last time, the atmosphere in the meeting room this time seemed more subtle and tense.

People whispered among themselves, exchanging information and speculating about the purpose of the new deputy section chief's first initiative to convene a meeting.

An invisible tension and anticipation were spreading through the air.

Liu Jinsheng sat at the head of the rectangular conference table, a familiar, enigmatic smile on his face, slowly blowing on the floating tea leaves in his teacup.

Yin Yongliang sat to his left, expressionless, looking down at the white ceramic cup in front of him, as if he could see flowers in it.

Yang Guangming sat on the other side, with two documents, an open notebook, and a pen neatly placed in front of him.

The meeting began with each group leader giving a brief report on their work in turn. The content was nothing more than daily accounting, monthly report preparation, and fund allocation, proceeding in an orderly and uneventful manner.

When it was the turn of Li Sujuan, the leader of Group Four, and Zhao Weiguo, the leader of Group Five, to report, their tone was somewhat flat and their speaking speed was faster, as if they wanted to get to the point as quickly as possible and were unwilling to mention any details.

Yang Guangming listened quietly, leaning slightly forward, appearing very focused. Occasionally, he would jot down a keyword or two in his notebook, showing no signs of anything unusual.

After everyone had finished reporting, Liu Jinsheng cleared his throat with a smile, offered a few standard remarks such as "the work was well-organized" and "everyone worked hard," then turned to Yang Guangming and asked in a relaxed tone:
"Deputy Section Chief Yang, you've just arrived. After listening to everyone's reports, is there anything you'd like to say, or any questions you'd like to ask?"

Yang Guangming raised his head, his gaze calmly sweeping across the entire room, making brief eye contact with several group leaders before finally settling on Liu Jinsheng and Yin Yongliang.

"Section Chief Liu, Deputy Section Chief Yin, comrades." His voice was clear and steady, neither too loud nor too soft, but loud enough for everyone to hear clearly. "After listening to the reports from the group leaders, it seems that all the work in the section is progressing in an orderly manner. Very good, everyone has indeed worked hard."

He changed the subject, his tone still calm, but with an undeniable seriousness:

"However, in some documents I have recently reviewed and processed, I have also found some potential problems and risks. I feel it is necessary to raise them at the meeting and discuss them with everyone to improve our overall work quality and risk awareness."

The meeting room fell silent instantly; you could hear a pin drop.

All the whispers stopped, and everyone's eyes suddenly focused on Yang Guangming.

Liu Jinsheng's smile faded slightly, and he sat up a little straighter: "Oh? You've discovered a problem? What problem?"

Yin Yongliang also suddenly raised his head, his eyes sharp, filled with undisguised scrutiny and vigilance, staring directly at Yang Guangming.

Yang Guangming picked up the two documents in front of him and gestured to the crowd.

"The first one is the application submitted yesterday by Group 5, regarding the second phase of the special fund for the overhaul of the spinning machine in Workshop 3."

He pointed the document toward Zhao Weiguo, the leader of Group Five, saying, "The technical acceptance report in the attachment shows that the progress has reached 60%, which meets the conditions for the second phase of payment stipulated in the contract."

He paused, his gaze fixed on the somewhat uneasy Zhao Weiguo: "Team Leader Zhao, did you review and verify this funding application with the acceptance report before submitting it, and only after confirming that it was correct?"

Caught off guard by being called out directly, Zhao Weiguo paused for a moment, his cheek muscles twitching slightly. He instinctively glanced quickly at Yin Yongliang diagonally opposite him before answering somewhat haltingly:
"Yes...yes, Deputy Section Chief Yang. We reviewed the format, signatures, and seals of the formal acceptance report issued by the Technical Section, and there were no problems before we attached it as required."

He tried to emphasize the compliance of the procedures.

"They only reviewed the format elements and the signatures and seals?"

Yang Guangming pressed further, his tone becoming more forceful, "Regarding the authenticity of the core content of the report, especially the accuracy of the progress data '60 percent,' shouldn't the finance personnel conduct necessary verification based on their professional judgment?"
Does this mean we should believe everything the business department says and completely abandon our responsibility for review and oversight?

Zhao Weiguo's face began to pale, and fine beads of sweat appeared on his forehead: "The technical department is the competent authority for this major overhaul. We... we usually accept their official reports... that's how it's always been done..."

He tried to defend himself by citing precedent.

"Adopted? Conventional practice?"

Yang Guangming's tone remained calm, yet carried a strong sense of pressure: "However, from what I understand, because key imported parts have not arrived on time, the actual progress of the overhaul is currently only about 45%!"
The figure of '60 percent' in this report is seriously inaccurate!

His voice wasn't loud, but it resonated like thunder in the quiet conference room.

As soon as he finished speaking, the conference room erupted in an uproar.

People's faces showed shock, and they exchanged incredulous glances, their eyes shifting back and forth between Zhao Weiguo's pale face and Yang Guangming's cold expression.

Some people subconsciously looked at Yin Yongliang and Liu Jinsheng's reactions.

Zhao Weiguo's forehead was covered in fine beads of sweat. He tried in vain to explain, "This...this can't be, right? Deputy Section Chief Yang, where did you hear this from? A formal report stamped by the Technical Section...?"

"I have my own channels and evidence for where I learned the information. The important thing is the facts themselves."

Yang Guangming didn't give him a chance to catch his breath or ask about the source of the information. He picked up the second document and turned his gaze to Li Sujuan, the leader of the fourth group. "Leader Li Sujuan."

Li Sujuan tensed up, her fingers unconsciously gripping the hem of her clothes.

"The second document is the procurement application for labor protection supplies submitted by the four groups."

He showed the application form, "The number of work clothes requested for purchase, after calculation, is almost the theoretical value of the total number of front-line workers in the entire factory!"
What is the basis for this purchase quantity?
Can last year's issuance standards, scrapping records, and current inventory levels support such a large-scale, unconventional procurement?

His gaze was sharp as he stared intently at Li Sujuan. "Furthermore, the unit price of the work uniforms is nearly five percent higher than the previous record of similar products purchased by the finance department. What is the reason for this? Were the market inquiry and price comparison procedures fully implemented?"

Yang Guangming didn't pause, his tone becoming increasingly stern: "If we proceed with the procurement according to this application, it will lead to a large amount of funds being unreasonably tied up, resulting in serious inventory backlog, reduced capital turnover efficiency, and excessively high unit prices. Didn't Group Four have any professional sensitivity or notice anything unusual during the review process?"

Two sharp questions, like two heavy stones thrown into a seemingly calm lake, stirred up huge waves.

The atmosphere in the meeting room suddenly became incredibly tense, almost suffocating.

Everyone could see that this was by no means a "joint discussion," but a direct, uncompromising, and public accountability!
Liu Jinsheng's smile vanished completely. He frowned, his face darkened, and his gaze swept sternly over Zhao Weiguo and Li Sujuan before turning to Yin Yongliang with a complex expression.

Yin Yongliang suddenly raised his head, his face so dark it could drip water. He spoke abruptly, his voice sharp with agitation: "Deputy Section Chief Yang! What do you mean by that? You can't say that!"

He practically yelled, trying to defend his subordinates and turn the tide: "The technical department's acceptance report is in black and white with the official seal; it's a legitimate technical document!"
Our finance department, of course, will follow their professional reports! Are we, the finance department, supposed to go to the workshop with rulers to measure the progress ourselves? Isn't that just amateurs doing professional work?

His voice echoed in the conference room as he tried to win over the veteran accountants who shared the same belief that "finance should not interfere with business operations."

"And the procurement of labor protection supplies!"

He continued his tirade, his fingers tapping the table unconsciously, "The procurement quantities are compiled and submitted by the Labor and Wages Department based on the needs reported by each workshop!"

The price is the official quote provided by the supply and marketing cooperative!

Our finance department is responsible for reviewing whether the funding plan meets the budget and whether the process is compliant!
Specific business data shall be based on the data submitted by the relevant business department!

Isn't your questioning a bit excessive? Doesn't it smack of an outsider instructing an expert, giving misguided advice?

His words seemed to make some sense, immediately eliciting subtle nods from several senior accountants.

Yang Guangming had been waiting for these words.

He looked at the agitated Yin Yongliang, his gaze sharp as a knife, but his tone became even calmer and clearer:

“Deputy Section Chief Yin, you’re right. Financial work must respect the data and judgments of the business departments. This is a basic principle.”

His tone abruptly shifted, his voice rising slightly, carrying an undeniable force and a sense of principle:
"However, the core and more important responsibility of finance is supervision and review! It is to ensure the safety and effective use of funds!"

When the data submitted by the business department is obviously contrary to common sense and goes beyond the norm, or has major contradictions and inconsistencies with other information and historical data held by our finance department, should we just close our eyes and mechanically sign it off?
Is this your understanding of 'being responsible'?
Is this what they call an 'expert'?

He picked up the funding application form and held it in the air: "If the technical department's report may have some deviation or even errors for some reason we don't know, should we make the mistake even worse?"
If our finance staff asked one more question during the audit, made one more call to the production department to verify the progress, and reviewed the recent relevant reports, wouldn't we be able to discover the discrepancies in time and avoid the risk of potentially major misallocation of funds?
This is what true responsibility towards factory property looks like!

His words resonated deeply.

He picked up the procurement application again and glanced at everyone: "Similarly, the quantity of labor protection equipment purchased far exceeds the historical norm and inventory capacity, and the unit price fluctuates abnormally. Don't we finance staff have any professional sensitivity and skepticism?"
Shouldn't we immediately send it back to the business department to provide more detailed explanations or request a re-verification of the quote?

If we're just mechanically going through the motions and acting as rubber stamps, what's the point of having our finance department and these auditing positions?

Just find someone who can read and write to stamp it!

A series of questions, logically rigorous, clearly organized, and every sentence reasonable, directly addressed the core value of the financial supervision function. Instead, they completely refuted Yin Yongliang's accusations of "an outsider instructing an expert" and "giving blind orders," elevating them to the level of work responsibility and principle.

Yin Yongliang was speechless for a moment, his face turned red, his chest heaved violently, and he could only glare fiercely at Yang Guangming.

Seeing this, Liu Jinsheng knew he couldn't remain silent any longer, so he had to speak up to smooth things over and try to control the situation:
"Alright, alright, everyone calm down. Comrade Guangming is right. Financial work should be done carefully and meticulously. This cautious attitude is good and worth promoting."

He first affirmed Yang Guangming's abilities, then changed the subject, "However, what Lao Yin said also makes some sense. After all, business data is based on the data reported by the competent authorities, and our finance department mainly oversees the procedures."

This time, it's possible that the comrades in charge didn't review the details carefully enough and overlooked something. We'll be more careful next time.

He tried to downplay the seriousness of the matter, lightly defining it as "insufficient review" or "oversight," hoping to quell the situation as quickly as possible.

"I think we should return these two documents to their respective groups and have Team Leader Zhao and Team Leader Li reorganize and verify them, ensuring the data is accurate and adding any necessary supplementary explanations, before resubmitting them. What do you think?"

He looked at Yang Guangming, his eyes conveying both a hint of intent and pressure.

The sun shone brightly, yet refused to yield an inch.

He knew that if he backed down, it would be tantamount to admitting that this was just a minor oversight, and that similar incidents would continue to occur in the future.

Moreover, his reaction was no small matter; he couldn't possibly let such a good opportunity to counterattack slip by lightly.

"Section Chief Liu, I believe this is by no means a simple matter of insufficient review or negligence."

His attitude was firm, and his voice was calm and powerful: "Both documents involve huge sums of money and have serious data distortions and logical inconsistencies. There may be hidden financial risks behind them, and we should be wary of whether there is any transfer of benefits involved!"

If it is not discovered and stopped in time, once funds are disbursed according to incorrect data, or purchases are signed based on abnormal quantities and high prices, it will cause real economic losses and waste of resources to the factory!

This is no small problem!

His gaze swept over Zhao Weiguo and Li Sujuan, whose faces were pale: "As the leader of the key business group, your review and oversight were so lax, you turned a blind eye to such obvious anomalies, and you may have even intentionally or unintentionally ignored these risk points. I think this is not just a matter of ability, but also a matter of responsibility!"
I believe that neither of them is suitable to continue serving in the crucial position of team leader.

Someone must be held accountable for this, and adjustments must be made!

My opinion is to remove the two people from their positions as group leaders of Group 4 and Group 5, and to give them a major demerit!
Only by handling this matter seriously can we ensure the integrity of Corey's work and the safety of funds.

As soon as this statement came out, everyone was shocked!

Should we directly demand the replacement of the team leader? And also give him a major demerit?
The new deputy section chief's toughness and decisiveness exceeded everyone's expectations! This was practically a blatant challenge to Liu Jinsheng's authority and Yin Yongliang's tolerance!

Zhao Weiguo and Li Sujuan's faces turned deathly pale instantly, their lips trembling, unable to utter a word.

Enraged, Yin Yongliang slammed his hand on the table, stood up again, and pointed his finger almost at Yang Guangming's face:
"Yang Guangming! What do you mean by this? What are you trying to do? Based solely on your personal suspicions and so-called 'understanding of the situation,' you want to replace the long-serving team leader?"
Isn't this making a mountain out of a molehill? This is outrageous!
Who knows if your information is true or false? Where did it come from? On what basis do you conclude the report is wrong?

He attempted a final counterattack, questioning the authenticity of Sunshine Information.

"Is my understanding accurate? Are the sources of information reliable...?"

Yang Guangming did not back down at all. Instead, he leaned forward slightly, looked directly into Yin Yongliang's angry eyes, and said word by word, "If Deputy Section Chief Yin has any questions, we can immediately invite the relevant persons in charge of the Technical Section, Production Section, Labor and Wages Section, and Administration Section to the conference room for a face-to-face confrontation!"

Lay out all the data and all the situations on the table, and figure it out completely!

It can even be reported to the political work group!

Whether this was due to negligence or involved illicit transactions, I feel we shouldn't wrongly accuse the two team leaders. We need to investigate to clear their names.

Do you think this is necessary?
If you deem it necessary, I can have the office send a notification right now!

This general directly led to Yin Yongliang's death.

He knew, of course, what the outcome of the confrontation would be; it would only make him look more embarrassed in front of everyone.

As for reporting it to the political work group, that would be suicidal!

Don't even mention that the two group leaders themselves have problems. Even if they don't, with the political work group involved, even the smallest problems will be turned into big problems by them. Even if those two have a hundred mouths, they won't be able to explain themselves in the end!
He was speechless for a moment, his face turned ashen, his hand pointing at Yang Guangming fell limply to his side, his chest heaved violently, and finally he let out a harsh "humph," slumped back into his chair, and turned his head away without saying another word.

Liu Jinsheng's face also turned extremely ugly.

He hadn't expected Yang Guangming to be so ruthless and relentless, and to become so tough once he had solid evidence against him.

If this matter is investigated thoroughly, not only will the two group leaders bear responsibility, but Yin Yongliang will probably also be implicated!

Yin Yongliang posed no threat to him, but Yang Guangming posed a much greater threat.

Now is the time for Liu Jinsheng to help Yin Yongliang.

(End of this chapter)