第三十五章 旧知县，新知县
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陈鸣这次的脚步踏遍了四个寨落和两个私矿，又在小南沟窝了大半个月，玻璃总算是倒腾了出来，就是透明度还有待改良。时间就不知不觉的走过了五月，来到了六月。
“少爷，岳文海已经封了大印，准备齐全了。老爷忙活了好一阵子，总算轻松下来了。就等着新县太爷到任了。”
“岳文海把账本就抹平了？”
“老爷废了好大的功夫的。主要是岳文海准备的早，这是个会做官的人，早有准备，才临事不慌乱。虽然累了老爷半个月的工夫，但账面一水儿清。”
从五月下旬到六月初，陈惠最操心的已经不是查无可查的汝州一事了，而是如何把县里的亏空给抹平了。作为六房最肥的户房一把手，陈惠必须涉入其中的，和这岳文海岳大老爷那三位水准之上的师爷，忙忙碌碌半个月。
“新上任的县太爷是哪路神仙？有得信儿没？”
“老爷也打听这事儿呢。一点信儿也没得。”
“岳文海就一点消息也不知道？”陈鸣那便宜老爹对岳文海可是很够意思，准备在岳文海离任时送上100两的程仪的。
“老爷说，岳文海要是有本事早知道信儿，他也不至于下任还是个县令了。”
陈鸣沉默了半响，老爹说的这话有道理。岳文海别看在鲁山县衙坐着的时候威风八面，但在大清官场上他就是一个入不了人眼的小虾米。在来鲁山之前岳文海就做了一任知县，鲁山县连续两任知县坐下，现在都第四任了还是个知县，他在官场上的背景就可想而知了。
陈鸣现在就只能求老天爷保佑，下一任鲁山县令是一个守规矩的人，不然……事情就不好说了。户房是一个很敏感的位置，尤其是前后任交接的时候，那比后世财政局长的位置都让新官扎眼。盖因为现在的满清朝廷的规矩和潜规矩，对于官员接任时候的账本、亏空，都有‘自扫门前雪’的意思。
在我大清，官员离任移交与审计的内容、程序以及相关规定等，比之前历朝历代都更为丰富和细密。择其概要，约有以下几点：凡钱粮仓库等财经事务方面的移交审计，限定在两个月内完成，“旧任官造册以二十日为限，新任官查核转送以四十日为限”；“仓粮在五万石以上，钱粮在五万两以上，展限一月；十万两以上，展限两月”，依此类推。我大清的做官教科书中，都将抓紧审计前任账簿，作为新官到任马上就得展开的首要之务。
新官完成接盘审计后，必须在规定期限内“造具册结”，就是出具旧官离任移交结束、查核无误的证明一式多本，逐一签名盖章后，报送上级州府。上级州府应于文到五日内派员核实无误后，加盖印章，一面报送本管道再加查核，一面报送布政司转呈巡抚、总督，最终送户部存查。为杜绝现场监交和层层复核过程中的渎职舞弊，眼下的乾隆老儿就给各行省当局追加规定：州县交代清楚，取结送部时，应将监盘委员职名一并送部存查。如果发现问题，比如钱粮亏空，而监盘之员意存偏袒，勒令接收，督抚必须据实参奏。
这种事情，每一个户房典吏都会深深地陷入其中。如果两边顺利的交接，那也罢了。要是新任知县非要较真，‘鸡蛋’里面挑骨头，就算是岳文海这样的老鸟，又如何能一点手尾不漏？那样一来，陈惠在新任知县心目中又会是什么一副模样？
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