Account
The account (上計, ndjang′-krjibh) is an traditional, annual event of the Themiclesian Civil Service. In accustomed practice, local administrators, appointed by the central government to govern a certain administrative division, submitted statistics and records about their respective jurisdictions, to form the central government's basis for making national policy. Customarily, it is held by the Chancellor, Vice Chancellor, and President of Tribunes on the commencement of each administrative year, which lands on the first day of the tenth month of the lunisolar calendar. After the expansion of government services in the late 19th and early 20th centuries, the account has ceased to be a meaningful administrative practice, as sharing of information between central and local government has extended far beyond an annual submission. Despite obsolescence, the annual gathering of Clerks of Account (計吏), the envoys of local governments submitting information, remains an important ceremony that some Casaterran scholars call the "Themiclesian pledge of allegiance" and the manifestation of national unity or state power.
Procedure
The Chancellor (相邦, smjangh-prong) and Vice Chancellor(s) (丞相, djêng-smjangh) are nominally the head of the Civil Service and oversee the annual account ceremony. The President of Tribunes (御史大夫, ngjah-s.rje′-ladh-pja), as head of the Tribunes, who invigilate the Civil Service and discipline malpractice, assist the Chancellor and Vice Chancellors. These three (or more) officials preside over the proceedings and are ultimately responsible for its smooth process and acceptable outcome.
The official who superintends the substantive process, of the financial part of the process, is the Inner Administrator (内史, nubh-s.rje′), central government's finances. The Inner Administrator compares the logs of outlays and incomes and current statements from each account in each locality with those reported to the central government according to established regulations; ideally, all items should be cleared, and discrepancies are noted and sent for investigation. He also checks the agricultural and poll taxes, which have been collected and submitted earlier in the year, agree with the household records. If the central government has awarded any funds to the local authority, the Inner Administrator checks that these have been applied in the correct places and not used to cover unauthorized outlays. The Inner Administrator's subordinates, the Great Exchequer (大內, ladh-nubh), the Great Granary (大倉, ladh-ts'ang), and the Great Treasury (大藏, ladh-dzang) are involved in examining the accuracy of each account according to their own records. If questions arise, the envoys from each locality are questioned by the Inner Administrator.
As all the officials mentioned are of the Outer Court, the Inner Court conducts its own parallel account. In this procedure, the presiding officer is the Privy Treasurer, which his principle assistant is the Royal Secretary of Tribunes. After the Inner Court gains political primacy over the Outer in the following centuries after unification, the results from the Outer are sent to the Inner for additional inspection. The entire process takes one to two months.
Ceremonies
Customarily, the annual account begins on the first day of the tenth month, on the lunisolar calendar; this will always fall on a day of new moon, in which all officials in the capital city of the Ninth Class and above must attend court held by the Emperor. The ceremonies begin three hours before sunrise. The envoys attend the proceedings along with officials of the central government. The Emperor personally greets the envoys, who prostrate to the throne in reply. The latter formally submit their accounting documents, in a wooden box with its edges sealed by wax, to the Inner Administrator before the throne. Afterwards, the Emperor hosts a banquet for the envoys at dawn, and they return to their respective chanceries to await questioning. After all reports are cleared, the Emperor hosts the envoys for ten days of consecutive banqueting, awarding them gifts for their troubles in attending the accounting ceremony.