Reviving a Bankrupt Academy: My Financial Battle

This plan was quite a thick document.

It was only natural. It was obvious that this would be the biggest project of my one-year career as Finance Director.

Especially since I expected it would be quite difficult to persuade the Headmistress, I had to be extra cautious.

The result was this plan, so thick that it could be used as a blunt weapon.

"Finance Director, even so, this is…"

"Headmistress, first, please read the third item on the 13th page, section 2."

"What? Uh, this? …Julius?"

"This is something that Moneybags Julius, no, Sir Julius, suggested to the academy."

The reason was to exchange greetings. Considering that Moneybags Julius and the Headmistress were colleagues who traveled together, it wasn't awkward.

Julius's letter actually contained formal congratulations for the festival and various greetings.

And I replied to that.

"I asked him to choose the most promising one among the trading ventures planned by various companies."

"W-wait a minute. That's…"

"With Sir Julius's luck, he will surely choose the company that will bring the biggest profit."

You're thinking what I'm thinking. This is a 'donation' in disguise.

Didn't Grandis Academy not accept any donations or subsidies? That was true until now. But it won't be from now on.

"But a donation, this is…"

"I understand your concerns, Headmistress. If we accept donations or subsidies, we won't be able to refuse requests from the royal family or the donors to inspect our finances, or their demands for control over the academy's operations or the right to nominate graduates."

"You didn't want to accept them because of that, and operated the academy solely with your personal funds."

"…But now…"

"We don't have the money to do that anymore."

"B-but we've earned money from various places so far, haven't we? We can do that again."

The Headmistress wasn't wrong. We earned a lot in the past three months through artifact exchanges, saving on food expenses, salary reductions for the magic department professors, and compensation from Moneybags Julius. Thanks to that, we even achieved a surplus for the first time.

But as the Finance Director, I knew.

This wasn't a financial recovery. It was just a brief respite.

"Can we maintain that kind of income every day, every month, every year? Can we generate that much profit again next month? The results so far were simply due to a combination of luck and well-executed plans."

"...."

"My goal isn't simply to save Grandis Academy from the brink of bankruptcy. As the Finance Director of the academy, my ultimate goal is to ensure that the academy can maintain complete financial stability in the long term, without your intervention or mine."

Just escaping the bankruptcy crisis in three years? Honestly, we could just reveal the financial situation and receive subsidies or donations. That would solve it.

But if we did that, the dream the Headmistress had when she first established the academy would be shattered, and there was a high chance that I would be blamed for everything and physically broken.

Even if we got past that, the academy wouldn't be the Headmistress's anymore. No matter how much of a Rank 8 she was, her position would plummet after revealing her financial incompetence.

What would happen after that was obvious. Grandis Academy would change, just like other private academies.

Some might say, "What's the big deal? Isn't it a positive change?", but…

…seeing the Headmistress's expression, it was clear that it was the worst possible outcome for her.

'Even if we exclude the fact that the current Grandis Academy is the place where the Headmistress's dream was realized…'

The academy was practically built by the Headmistress with decades of her life. Everything was built with her entire fortune, and there wasn't a single corner of the academy that wasn't touched by her hand.

If such an academy left the Headmistress's hands, what would she have left?

Money? She already spent it all. Status? It would plummet. Her dream? It would be shattered.

That kind of thing—

──I'm sorry, Finance Director.

──For being a fool, such a fool…

"...."

"…Finance Director? What's wrong?"

"It's nothing. I just spaced out for a moment."

Why was this happening so often lately? My thoughts and words were being cut off, and I was clearly remembering something in between.

But even after a short time, I couldn't remember what it was.

Although it bothered me, I focused on explaining the plan.

"Anyway, it's arrogant to think that we can continue to generate income like we have been. For the long-term sustainability of the academy, we need to create a fixed source of income."

"And that is…"

"Donations."

Actually, it wasn't anything special. Normal private academies, and even universities in the original world, received donations.

They even invested those donations in funds and created endowment funds. The income from these endowment funds was the biggest contributor to maintaining universities.

But we had excluded all of that for the sake of the Headmistress's dream and beliefs.

It was a wonder that we had survived for decades like that.

"Especially since Grandis Academy has reigned as the most prestigious academy in the kingdom for decades, and there's a strong bond among the graduates, to the point of being called the Grandis Cartel. And as graduates of the most prestigious academy, they're spread throughout various high-ranking positions."

"...."

"Until now, the academy has refused donations from graduates, but it's obvious that it would be a huge source of income if we accepted them properly."

Frankly speaking, even with a rough estimate, it was at a level where we could immediately normalize the finances, let alone face bankruptcy in three years.

But did the Headmistress or I not know about this method? We weren't doing it because of the various reasons I explained earlier.

Since I brought it up now, it was understandable for the Headmistress to be bewildered.

So, the main point of the plan came after that.

"However, if we suddenly start accepting donations after decades of refusing them, everyone will think that the academy's finances are in trouble. In the worst case, the royal family, various trading companies, and high-ranking nobles could demand a financial audit."

"We can just reject all those things."

"You would certainly be able to do that, Headmistress. But the royal family… if there's even a slight chance of putting another leash on you, they'll do whatever it takes to conduct an audit."

Although the Headmistress received a territory in the kingdom, the royal family wasn't completely at ease. That's why the king personally gave her artifacts last time.

The Headmistress was the kingdom's greatest power, and if she were to defect to the Empire, the kingdom would struggle to maintain its position as the second most powerful nation on the continent. As such, they treated the Headmistress well, but…

…if there was a chance to exploit her weakness, they would do their best to seize it.

'Of course, they wouldn't threaten her with the finances.'

What would they do if the angered Headmistress defected out of spite? It was more likely that they would try to appease her.

They would offer subsidies, promise financial stability, demand loyalty to the kingdom in return, ask her to accept a title and swear an oath of loyalty, and demand periodic audits by the royal family…

Those in power were always most concerned about those who could threaten their position. The Headmistress was the most respected guest of the royal family, but at the same time, she was also their top priority to control.

The fact that she had become much more docile over the decades, unlike in the past when she was called the Human Slaughterer and the Mad Dragon, would also play a role. Wouldn't they think that her personality had softened and she had become a pushover after becoming the Headmistress of the academy?

Couldn't the Headmistress just overturn everything? That's right. But then there would be major difficulties in running the academy. The royal family would pressure various nobles not to send their children to Grandis Academy or blatantly support other private academies.

If they granted everything the Headmistress wanted because she was the kingdom's greatest power, even the authority of the royal family could be undermined. The royal family would want to maintain that delicate balance and keep the Headmistress within the kingdom's fence.

That was why the financial crisis couldn't be revealed. The royal family would definitely intervene, whether slowly or actively.

So we needed a trigger.

'Like Circe's confession.'

A trigger and justification that would prevent anyone from suspecting a financial crisis, even if we openly accepted donations.

"That trigger is…"

"It's terrorism. A staged one, of course."

The academy was attacked by terrorists. They receive donations from graduates for repairs and building restoration. If anyone finds this connection strange, they're crazy.

Although the Headmistress is known as the wealthiest person in the kingdom, it's only natural for graduates to donate and help when their alma mater is attacked by terrorists and urgently needs repair funds, isn't it?

And what if we say that we're receiving a small donation from the graduates 'to prepare for future terrorist attacks'?

Even then, some would be suspicious, but it wouldn't spread like wildfire. The royal family would only take action if they were certain, as they would have to bear a huge political loss if they failed the audit.

"…Even so, the royal family might be suspicious. It's too dangerous."

"That's correct. I just explained it in a positive light, and if things go wrong, it could go very wrong."

"Knowing that…"

"Even so, we have to do it, Headmistress."

"...…."

"If we don't do this, the academy will never escape the threat of bankruptcy."

There was a clear difference between undergoing a major surgery, even with the risk of failure, and relying on life support forever. Especially if that life support was unstable.

In fact, this was a plan I could only come up with because I didn't have the same attachment to Grandis Academy as the Headmistress. From her perspective, it would feel like tearing down her beloved house to fix it.

Is this why they appoint outsiders as CEOs of failing companies?

But even so, I also considered this place my home—

──This is our home, Finance Director.

──Home?

──You're an orphan, Finance Director, aren't you? This academy will become your hometown and your home. I promise you, with my life.

'…What is this again?'

It would be better if I could completely forget that I remembered something, but the feeling that I forgot it lingers, making it even more bothersome.

However, I didn't show it this time and continued to explain the plan to the Headmistress.

Why was this happening this year when it didn't happen before? It seemed like it started after the entrance ceremony.

"This plan is very dangerous, close to a gamble, the process is complicated, there are many variables, and the chances of a clean resolution are low."

"...."

"But if it succeeds, we can achieve a worthwhile result."

High risk, high return.

In the end, the decision was up to the Headmistress. This wasn't something I could push through on my own or demand recklessly from the Headmistress.

Especially since the Headmistress's cooperation was essential for this 'terrorism' to even take place.

The Headmistress, who was reading the thick plan from the beginning after my concluding remarks…

"Could you give me some time? This is too much, I mean…"

"I understand. But please remember that we're in a hurry due to our circumstances."

"I under… stand."

It would be counterproductive to say anything more. I left the Headmistress, who was lost in thought, knowing that it was a radical plan.

The Grandis Academy Terrorism Plan. The mastermind was the academy's Finance Director.

It sounded like a joke, but this was the fastest and most effective shock therapy I could think of.

Three days should be enough time for her to think it over.

'Let's take care of the remaining tasks in the meantime.'

There was still a lot of work to do. Even if I considered the basic paperwork and financial tasks as everyday life, there were several things I had to take care of.

Now that the festival was over, I had to visit Circe again, whom I couldn't meet because I was busy, and hear her excuses about the compensation and what happened to the component analyzer.

Since I made an agreement with Cassandra, I had to find the protagonist and talk about the student council.

When I received a reply from Moneybags Julius, I had to choose the trading company and invest appropriately.

And since the bribes I received increased, I had to make another appointment with Lisha and the others to maintain a good relationship for the future.

'Oh right, there's also Beatrice.'

I heard she was earning money by working part-time these days. I didn't know why she was doing that, but thanks to her, I was able to bring in the military stimulant at a cheap price.

I should see if there's anything else I could get from her and receive bribes as well.

While thinking about the priorities among the various tasks and heading to the office…

"Wake up! Wake up!"

"The academy is overworking the professors!"

"Stop whipping the professors for the prosperity of the academy!"

"…What?"

Voices coming from outside the window.

Considering that this was almost the top floor, it seemed like they were using magic to amplify their voices. And there was something among those words that I couldn't ignore.

With a frown, I approached the window and looked down.

"The academy should protect the rights of the professors!!"

"The academy is not the boss!"

"Freedom for the professors! The right for students to receive quality lectures!"

There were people spouting bullshit.

Let me rephrase that. Since I feel sorry for dogs, let's just say there were people spouting bullshit.

More importantly, what was this?

"A-Adam! You were here!"

"Laura?"

"Something terrible happened! In front of the building…!!"

"I just saw it."

Am I seeing this right? Those bastards holding signs, they're not even graduate students, just ordinary students.

Students protesting for the well-being of a professor? Seriously?

Aren't you the kind of bastards who would kill and bury the professors for the sake of class cancellations and good grades?

"For now, the department head, the Head of the Food Service Department, is responding! The Head of Student Affairs is currently elsewhere, and the only department heads here are…!!"

"The Head of the Food Service Department, me, and the Head of Academic Affairs?"

The Chief Examiner was working in a different building, and the Security Captain must be on patrol.

The Head of Planning took a day off after fainting because of the festival, so there were only three left.

The most senior among them was the Head of Academic Affairs, who had been working for a long time, but that old fart might overreact, thinking that the students' actions were a rebellion against the Headmistress.

And the Head of the Food Service Department wasn't used to dealing with students.

The only department head who was a student until a few years ago and could respond to this commotion…

Naturally, it was me. It made sense for Laura to rush to me like that.

"I understand. Lead the way, Laura."

"Y-yes!"

"Tell me as we go. What exactly are those student bastards saying?"

"That…"

"Laura?"

"In the class that started after the festival… a certain magic department professor fainted during the lecture. The scene was so awful…"

"Fainted? What do you mean, awful? Did they vomit blood?"

"No, not blood, but her hair fell out."

Oh.

I think I know who that is.

"The professor was admitted to the infirmary and the class was canceled, but some students immediately started protesting. Saying not to overwork the professor…"

Hmm, so…

Circe fainted during her lecture because of hair loss, and the students are protesting out of concern for the professor? And they're saying it's the academy's fault without knowing the details?

Good.

'If it were the Head of Student Affairs, he would handle it moderately…'

But if it's related to Circe, it's a different story.

Whether it was intentional or not, the perfect scapegoats appeared.

"Let's go."

"A-Adam?"

How could there be no peaceful day in this damn academy?

Anyway, since those bastards could prolong the Headmistress's worries…

"Let's go reduce some costs."

Since things had turned out this way, I would assess the situation first…

…and take care of some 'minor tasks' until the Headmistress made her decision.