Chapter 3 - The Perfect Accounting Trail That Led to a Dead Man—and the Romano Relative Who Wanted Elena Gone

Sebastian's private office looked different in daylight.
The previous night, Elena had barely noticed the photographs, the bookshelves, or the enormous desk. She had been too busy reconciling invoices and trying to ignore the fact that her employer was a man whose name appeared in newspaper articles beside words like investigation, organized crime, and unexplained disappearance.
Now she noticed everything.
The office had two entrances, one leading to the corridor and another connecting to a conference room. Shelves contained leather-bound books, framed photographs, and several neatly labeled archival boxes. A locked cabinet stood behind the desk, while a row of monitors displayed the foundation's financial dashboard.
Sebastian removed his jacket and hung it over a chair.
"Tell me what you need."
"Access logs, authentication history, the original vendor agreements, and the records showing which accounts were used to authorize Bellanova payments."
He picked up the desk telephone.
"Have the foundation's technology director meet us here."
Elena looked at him.
"Not someone from the finance department?"
"Not until we know who has access to the records."
It was the first sensible thing she had heard him say about the investigation that morning.
She placed her ledger beside the keyboard.
"Also, I need a list of everyone who can approve payments, modify vendor details, or change the destination of a transfer."
"That will include several senior employees."
"Good."
"It will include relatives."
"Also good."
Sebastian watched her for a moment.
"You don't seem particularly concerned about making people uncomfortable."
"I care about whether their numbers are correct. Their feelings are a separate department."
A faint smile appeared on his face.
"Remind me never to submit an expense report to you."
"That depends. Are your receipts legible?"
"They're excellent."
"Then you have nothing to fear."
The technology director arrived twenty minutes later.
His name was Peter Lang, a thin man in his early forties who wore rectangular glasses and carried a laptop in a leather case. He appeared nervous when Sebastian introduced Elena, but not surprised.
"I've heard you've identified discrepancies in the foundation accounts," Peter said.
"I have. I need to understand how someone is still using the former controller's credentials."
Peter opened his laptop.
"The account should have been disabled six months ago."
"Should have been?"
His eyes flickered.
"We deactivated the employee's main login after his death. But there are several legacy systems that operate separately from the primary network."
"Who maintains those systems?"
"Our internal team, with support from an outside vendor."
"Which vendor?"
Peter supplied the name.
Elena wrote it down.
"Was that vendor involved in setting up Bellanova Outreach?"
Peter hesitated.
"I'm not certain."
"Then we need to establish it."
Sebastian leaned against the desk, arms folded.
"Can you trace the most recent login?"
Peter nodded.
"With the appropriate access, yes."
"Do it."
For the next hour, Elena watched the technology director retrieve the relevant records. She did not touch the systems herself until Peter had established a read-only view of the available information.
The first login had occurred three weeks after the former controller's death.
The second appeared two months later.
The third occurred the previous afternoon.
The most recent access had originated from a terminal inside the foundation's accounting office.
Elena frowned.
"Why was the account active again yesterday?"
Peter enlarged the record.
"I don't know."
"Was it activated through the legacy system?"
"Yes."
"Can you identify the person who initiated the access?"
"Not from this screen alone."
"Then find the audit trail."
Peter began typing.
Elena leaned closer.
The trail contained a series of administrative actions, including a permission change and a password reset request. The entries were timestamped, but several records were incomplete.
"What is this field?" she asked.
"An administrator override."
"Who can use it?"
"Three members of the technology team and the foundation's finance administrator."
"Who is the finance administrator?"
"Anthony Romano."
Sebastian's expression changed.
Elena looked at him.
"Your uncle?"
"Yes."
Peter swallowed.
"Mr. Romano has the authority to request emergency account access."
"Even after an employee dies?" Elena asked.
"He shouldn't need to use a dead employee's credentials. There are established procedures for transferring permissions."
"Then why use the old account?"
Peter looked increasingly uncomfortable.
"I can't answer that."
Elena wrote down the information.
"Can you preserve the full access logs before anyone has an opportunity to alter them?"
Sebastian answered before Peter could.
"Make an exact preservation copy. Record who handles it, when it is created, and where it is stored. No one edits the original records."
Peter nodded.
"I'll contact our compliance team."
"Not our internal compliance team," Elena said. "An independent specialist."
Sebastian glanced at her.
"Agreed."
Peter looked as though he had just realized that the investigation was no longer an ordinary audit.
Before leaving, he turned toward Elena.
"Miss Foster, can I ask you something?"
"Certainly."
"Are you aware that the foundation's annual compliance review begins next week?"
"No."
"The review team will need to examine the Bellanova payments."
"They should."
Peter seemed reluctant to continue.
"Some people may not appreciate an external auditor expanding the scope of the review."
Elena smiled without humor.
"That's generally when the review becomes interesting."
Peter left.
Sebastian remained still for several seconds.
"Anthony has been with the foundation for twenty years," he said.
"That doesn't establish that he did anything wrong."
"No."
"But it means he has access."
"Yes."
"And access can be abused."
Sebastian looked at the screen.
"My uncle helped establish the foundation after my father died. He managed many of the early financial arrangements and took over the administrative side when I began restructuring the family's legitimate businesses."
Elena considered that.
"Do you trust him?"
The question seemed to strike something beneath his composure.
"I did."
She waited.
Sebastian picked up the ledger and turned to the page she had marked.
"My father believed our family could use its resources to build something that outlasted its worst decisions. The foundation was supposed to prove him right."
"Then it deserves an honest investigation."
He looked at her.
"Even if it implicates my uncle?"
"Especially if it implicates your uncle."
For a moment, Elena thought he might argue.
Instead, he nodded once.
"You're right."
The answer left her strangely unsettled.
She was accustomed to defending her conclusions against people who wanted the numbers to tell a more convenient story.
Sebastian was making the work easier by refusing to demand a particular answer.
That did not make him harmless.
It made him more difficult to understand.
At noon, Elena was taken to the foundation's administrative offices.
They occupied two floors of a glass building several blocks from the Romano estate. The foundation's public-facing team handled grant applications, charitable partnerships, and the coordination of medical outreach programs.
The place looked nothing like the sinister operation described in tabloid stories about the Romanos.
Employees worked at ordinary desks. Posters advertised vaccination clinics and school supply drives. A bulletin board displayed photographs of volunteers distributing meals during the previous winter.
Elena stopped in front of one photograph.
A group of children stood beside a mobile medical van, smiling beneath a handwritten sign that read FREE HEALTH SCREENING.
Bellanova Outreach's logo appeared in the lower corner.
She examined the image more closely.
The van was branded with the name of a community health organization, not Bellanova.
"Do you know where this photograph was taken?" she asked the employee beside her.
The woman looked at the picture.
"At the South Shore clinic. That was one of the first programs Bellanova helped coordinate."
"How many mobile clinics did the foundation fund?"
"Six, I believe. At least that's what the annual report says."
"And are all six operating?"
The woman frowned.
"I don't know. I work in communications."
"Who would know?"
"The grants director. Maybe the regional coordinator."
Elena thanked her and continued down the corridor.
Within an hour, she had obtained copies of the grant descriptions, vendor invoices, and the public reports submitted by the program coordinators.
The discrepancies were worse than she expected.
The invoices listed medical equipment, portable diagnostic stations, refrigeration units, and mobile testing supplies. Several items appeared on multiple invoices with identical serial numbers.
The payments had been approved.
The equipment had supposedly been delivered.
But the delivery receipts carried inconsistent signatures, and the supporting documents did not establish that the supplies had reached the clinics.
Elena called the regional coordinator.
"Can you confirm the delivery of the portable diagnostic stations listed in the March invoice?"
"I would need to check."
"And the refrigeration units listed in April?"
"Those were supposed to be delivered by Bellanova."
"Did they arrive?"
Another pause.
"I don't remember seeing them."
Elena wrote down the response.
"Would you be willing to confirm that in a formal interview?"
The woman sounded alarmed.
"Is something wrong?"
"I've identified discrepancies in the financial records. I need to establish what was actually delivered."
"Oh."
The coordinator hesitated.
"Miss Foster, I should tell you something. After the former controller died, people started asking us to sign delivery confirmations for equipment we'd never received."
Elena's pen stopped.
"Who asked you?"
"I was told the paperwork was being completed late. That we shouldn't complicate matters by raising questions."
"Who told you that?"
"I don't know if I should say."
"You don't have to answer me right now. But if you are willing to speak with an independent investigator, your statement could be important."
The coordinator gave a shaky breath.
"I'll think about it."
When the call ended, Elena sat very still.
The theft was no longer limited to mysterious payment codes.
Someone had been asking staff members to certify deliveries that might never have occurred.
The public reports could have been built around equipment that existed only on paper.
She opened another invoice and noticed a name near the bottom.
Anthony Romano.
His signature appeared beside the approval field.
Elena compared it with the others.
Some were consistent.
Others looked hurried, as though they had been applied in different circumstances.
She did not conclude that the signatures were forged.
Instead, she documented the differences and requested the original files.
That was what her profession demanded.
A suspicion was not a finding.
A finding required evidence.
At three in the afternoon, a woman entered the office carrying a tablet and a leather portfolio.
She wore a cream-colored suit, diamond earrings, and a smile that seemed practiced for rooms in which everyone watched her.
"Elena Foster?"
"Yes."
"Victoria Duca."
Elena rose.
"Nice to meet you."
Victoria offered her hand.
"Likewise. I've heard you've been making quite an impression on the Romano family."
The warmth in her voice did not reach her eyes.
"I'm conducting a financial review."
"Of course. How dull."
Victoria sat without being invited.
"I thought we might discuss Bellanova Outreach. My family helped introduce the organization to the foundation, and I understand you've been examining its invoices."
"That's correct."
"Then perhaps I can save you some time. The mobile clinic program was complicated. Some deliveries were delayed because of logistical problems, and the paperwork was not always submitted in the correct order."
Elena looked at her.
"Which deliveries were delayed?"
Victoria smiled.
"I'm afraid I don't have those details memorized."
"Do you have a revised delivery schedule?"
"I could ask someone to send one."
"Please do."
Victoria's smile thinned slightly.
"You are very thorough."
"It's my job."
"So I've heard."
She leaned forward.
"Tell me, Miss Foster. Is the work going well?"
"Financial discrepancies are being documented."
"And Sebastian? Is he treating you well?"
Elena felt the trap before she understood its exact shape.
"Mr. Romano has given me access to the records I need."
"How professional."
Victoria examined her.
"You know, Sebastian has a habit of making people feel special when he needs something from them."
Elena kept her expression neutral.
"Then it seems wise to maintain a written agreement."
For the first time, Victoria looked genuinely annoyed.
She covered it almost immediately.
"How sensible."
She rose and collected her portfolio.
"One word of advice, Miss Foster. The Romano family can be very generous, but generosity often comes with obligations. Make certain you understand the difference between being useful and being wanted."
Elena met her gaze.
"I'll remember that."
Victoria walked to the door.
Then she paused.
"Oh, and Elena?"
"Yes?"
"People who involve themselves in family matters often discover that they have misunderstood the situation."
The door closed behind her.
Elena stared at it for several seconds.
Then she opened her notebook and documented the meeting.
Victoria had not answered the questions about the missing equipment.
She had not provided revised delivery schedules.
And she had demonstrated a concerning interest in Elena's personal relationship with Sebastian.
None of that proved she was involved in the fraud.
But it justified asking further questions.
That evening, Elena returned to the Romano estate and found Sebastian waiting in the library.
He had changed into a dark sweater and was standing beside a table covered with papers.
"Victoria visited the foundation," he said.
Elena placed her bag on a chair.
"How did you know?"
"She called my uncle afterward."
"What did he say?"
"That you were asking questions about invoices he considered settled."
Elena took out her notebook.
"He considers the invoices settled because he authorized them. That doesn't mean the equipment was delivered."
Sebastian scanned her notes.
When he reached the summary of the conversation with Victoria, his expression hardened.
"Did she threaten you?"
"She warned me about family obligations."
"That's not the same thing."
"No. But it wasn't particularly friendly."
Sebastian put the notebook down.
"Victoria knows more about the Bellanova arrangement than she admitted."
"That still doesn't prove she's responsible."
"I know."
He sounded frustrated, but not with her.
Elena sat across from him.
"What happens if the evidence points to your uncle?"
Sebastian stared at the papers.
"Then I have to decide whether I am willing to confront the person who helped build the foundation."
"And if the evidence points to someone else?"
"Then we follow it there."
She nodded.
"Good answer."
He looked at her.
"Do you approve of me now?"
"Don't ruin it."
A faint smile appeared on his face.
For a moment, the air between them shifted.
The office was quiet, the fire glowing softly behind the glass. Elena realized she was beginning to recognize the small changes in Sebastian's expression: the slight tightening around his eyes when he was angry, the brief stillness when something hurt him, and the rare warmth that appeared whenever she said something that surprised him.
She had known him for less than a week.
She had no business noticing any of it.
"Elena."
She looked up.
"Yes?"
"Tomorrow evening, there is a reception for the foundation's largest donors. My grandmother expects you to attend."
"Why?"
"Because she has already informed half the family that you're my girlfriend."
Elena dropped her pen.
"Half the family?"
"Possibly more."
"I thought this was supposed to delay the engagement announcement."
"It has."
"Then why does it feel as if I've been enrolled in a marriage program?"
"Because my grandmother believes in efficient administration."
Elena laughed, then sighed.
"I need to buy a dress."
"I can arrange—"
"No."
He stopped.
She smiled.
"I have a dress. I'll wear it."
"All right."
"And if anyone asks whether we slept together, I'm telling them I fell asleep over a ledger."
"That's accurate."
"Will you support that explanation?"
"Absolutely."
Elena studied him.
"Even if your grandmother is disappointed?"
"My grandmother has survived two wars, three family feuds, and a son who once tried to sell her favorite antique chair. I believe she can survive a disappointing romantic anecdote."
Elena laughed again.
Then Sebastian's phone vibrated.
He read the message and immediately straightened.
"What is it?" she asked.
"The former controller's credentials have been used again."
"Where?"
He turned the screen toward her.
The login had originated from an external location.
A small office building on the western edge of the city.
Elena recognized the address.
It was listed as the registered office of Bellanova Outreach.
She looked at Sebastian.
"Someone there still has access to your foundation's system."
He nodded.
"Tomorrow, we'll find out who."
Elena closed her notebook.
She had entered the Romano world believing that the hardest part would be keeping her distance from a dangerous man.
She was beginning to suspect the far greater challenge would be discovering how much of the foundation's respectable public image had been built on lies.
And somewhere outside the estate, someone was using the name of a dead employee to cover their tracks.
May you like
They had made the same mistake twice.
This time, Elena intended to find out why.
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