Haunted by regret in his previous life, audit expert Shen Yan is reborn in 2007 and assigned as a deputy county magistrate in a poverty-stricken county. Faced with the enormous task of relocating residents displaced by a reservoir, he uses his professional expertise to untangle the complicated accounts and protect the people's assets. In this life, he vows to lead the villagers to safety and help them rebuild their homes before the reservoir fills!