When Cregan finished drawing his sketches, the light filtering through his window told him it was well past noon. He had already sent word to Benjen earlier, letting him know that he wouldn't be attending the day's martial training. No one had disturbed him, as he had requested. This task was far more important.
His stomach growled, reminding him that he had missed not just breakfast but also lunch. Still, the pangs of hunger were secondary. Cregan knew he wouldn't die of hunger, but the North might suffer if these ideas were delayed. He gathered the parchments, determined to present the sketches to Ned and Maester Luwin as soon as possible.
Upon asking a nearby guard, Cregan learned that Ned was in his solar. Wasting no time, he made his way there, his bundle of sketches clutched tightly in his hand. Just as he reached the solar, he saw Maester Luwin stepping out of the room.
Cregan hurried forward and stopped the maester. "Maester Luwin, could you please accompany me? I have something to show Ned, and I think your presence would help explain it to him better."
The maester smiled kindly. "Ah, of course, Cregan. Lead the way," he replied, adjusting his robes and following him back into the room.
Cregan entered without knocking and found Ned at his table, frowning as he rubbed his temple, eyes fixed on the pile of parchments before him. The weight of Winterfell's troubles seemed to rest heavily on his brother's shoulders.
Ned glanced up, surprised to see Cregan and Maester Luwin walking in. The maester had only just left after delivering the latest headache—grim news about the state of the treasury, tax collection, and their dwindling food stocks.
"What is it, Cregan?" Ned asked, his voice weary but curious.
Instead of speaking immediately, Cregan handed the designs to Maester Luwin first. "As I've said yesterday, I've drawn up some designs for improving the processing of wool and increasing the efficiency of making finished products," he said, his voice steady. "Also, I've thought of some improvements we can make to our farming tools—things that could help the North in the long run."
Ned's frown eased, and a flicker of hope crossed his face.
Cregan had told him that he had some ideas improving the North, and would give him the design when he was ready. This better news than he had heard all morning. The day had started with Vayon Poole and Maester Luwin informing him of Winterfell's financial struggles, low tax collection after the war, and the concerning state of their food reserves. Cregan's ideas, at this moment, seemed like a much-needed solution.
Ned glanced at Maester Luwin, his expression hopeful as the maester carefully studied the designs Cregan had presented. While they waited, Cregan turned to Ned and asked, "Would it be possible for me to look at the ledgers?"
Ned raised an eyebrow but nodded. "Of course," he said with a slight smile. At nine namedays, Cregan was already showing a maturity far beyond his years.
Cregan took one of the ledgers and began leafing through it. Almost immediately, a frown crept across his face.
The further he flipped through the pages, the more frustration built within him. The entries were disorganized, the handwriting inconsistent, and there was no clear structure. It was a far cry from the meticulous record-keeping he had known in his previous life. He knew Maester Luwin was doing his best, trying to organize the scattered information into something useful for Ned, but the system was clearly inadequate.
The lack of separation between resources, taxes, and expenditures stood out as the first glaring issue. Without clear divisions, it was nearly impossible to see where the money was coming from or where it was going. The absence of cross-referencing between income and expenses made oversight inevitable. He could only imagine how easily critical details might be missed amidst the jumble of entries.
In his past life, bookkeeping had been a precise science. Transactions were categorized, tracked, and balanced meticulously. Here, in Westeros, the system was haphazard, leaving far too much room for error.
Cregan sighed inwardly, thinking of the improvements that could make the system more efficient.
The first issue to tackle was the lack of structured categories. In his previous life, ledgers would have been clearly divided into sections for income, expenses, debts, and inventories. Here, everything was muddled together. If they introduced proper sections—one for taxes, another for household expenses, and a third for income from land—it would be far easier to track the flow of money.
Another problem was the irregular accounting of resources. Grain, livestock, and supplies weren't recorded consistently, and some entries were missing entirely. If the inventory were updated regularly, perhaps weekly or monthly, Ned could get a better understanding of what Winterfell had on hand at any given time. That would be crucial, especially during preparations for the long winters or in dealing with shortages.
The tax records were even more troubling. They listed only lump sums collected from various areas, with no breakdown of who paid what. In his previous world, each individual payer would have been listed, providing a clear picture of who owed money and who had paid. That level of transparency would make it much easier to track unpaid taxes or shortages, ensuring no funds were missed.
Then there was the handwriting—so inconsistent that some entries were difficult to decipher. Cregan imagined introducing a standardized format, with neat, precise columns for dates, descriptions, amounts, and purposes. Even the less literate stewards would be able to maintain the records more effectively if they had a clear template to follow.
What struck him most, though, was the absence of a balance system. In his old life, double-entry bookkeeping had been standard. Every transaction had a corresponding entry on both the credit and debit sides, ensuring that nothing was overlooked. Even a simplified version of that system would allow Winterfell to keep track of how much they had at any given time, reducing the risk of mismanagement or overspending.
Cross-referencing between ledgers would be another step forward. For instance, tax records could be cross-checked with grain inventories or other goods to ensure that the taxes collected matched the resources in store.
Lastly, Cregan noted the large gaps in time between entries. More frequent updates were necessary, especially after major transactions like tax collections or trades.
Regular updates would provide a much clearer and up-to-date picture of Winterfell's financial situation, something desperately needed as the North prepared for winter.
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