Chapter 16 - The Cost of Being a CarterThe boardroom had twelve chairs.
Nathan had occupied the largest one for four years.
On Monday morning, he entered knowing he might never sit there again.
Margaret Ellison, the independent board chair, waited beside a stack of documents.
Leah Brooks sat near the window.
Three other directors joined by video.
Corporate counsel occupied the far end of the table.
Margaret spoke first.
"Nathan, we're concerned about the allegations involving Westhaven."
"So am I."
"Your mother claims you authorized substantial expenditures."
"I authorized a preliminary consulting budget. I did not authorize misuse of Eli's trust."
Margaret nodded.
"That's an important distinction. But the company has records showing invoices processed under your broad approval."
Nathan looked at Leah.
She gave a slight nod.
The documents were genuine.
At least the original authorization was.
Nathan had signed it two years earlier.
The approval covered up to $900,000 in feasibility work, engineering, consulting, and related expenses.
He had relied on Victor's team to review individual invoices.
Now some of those invoices appeared connected to questionable entities.
Margaret folded her hands.
"Did you examine the supporting documentation?"
"Not adequately."
"Why?"
Nathan looked around the table.
"Because I trusted people I shouldn't have trusted."
One director frowned.
"That isn't a sufficient control system."
"You're right."
The admission surprised everyone.
Nathan continued.
"I let family relationships interfere with independent oversight. I failed to demand the scrutiny I would have required from any unrelated business partner."
Margaret studied him.
"What do you propose?"
"An independent forensic review of the affected company transactions. Full preservation of the relevant records. And my temporary recusal from decisions concerning Westhaven or related parties."
Leah glanced toward him.
Nathan continued.
"If the board determines I should take temporary leave from executive duties while the review proceeds, I'll cooperate."
Silence settled over the room.
Finally, Margaret spoke.
"We'll appoint an independent committee. Leah will oversee normal financial operations with designated executive authority while the committee determines whether further action is needed."
Nathan nodded.
He had built his adult identity around being the responsible Carter.
The successful Carter.
The son who could manage the empire Henry left behind.
Now he was acknowledging that his judgment had been compromised.
It hurt.
But not nearly as much as the thought of hiding again.
After the meeting, Leah followed him into the hallway.
"That took courage."
Nathan shook his head.
"It took too long."
"Still."
He looked toward the elevators.
"I keep thinking about all the warnings I dismissed."
Leah hesitated.
"Then don't dismiss this one."
"What?"
"Your mother didn't invent the financial weaknesses. Westhaven really was failing. Victor really did process invoices through inadequate controls. And you really did approve a budget that made those transactions easier to conceal."
Nathan nodded.
"I know."
"If you want to rebuild the company, you have to change more than the people."
Nathan looked at her.
"Help me do that."
Leah studied him.
Then she extended her hand.
"I will."
That evening, Nathan came home before five.
Eli was sitting at the kitchen table with Mara.
They were making pictures using washable paint.
His short hair had begun to grow unevenly.
Mara had suggested gently trimming the longest patches, but Eli clearly rejected the idea.
So they'd stopped discussing it.
Nathan entered quietly.
Eli saw him and smiled.
"Dad!"
Nathan felt his chest tighten.
"Hey, buddy."
Eli held up a piece of paper.
It contained a blue circle, several green lines, and a large red mark.
Nathan knelt.
"Can I see?"
Eli extended the page.
Nathan took it carefully.
"It's beautiful."
Mara smiled.
"He chose all the colors himself."
Eli pointed to the red mark.
"Red."
Nathan nodded.
"Red."
Then Eli pointed toward a photograph on the refrigerator.
It showed the family's old summer cottage, where a red front door opened onto a wooden porch.
Nathan had forgotten the picture was there.
Eli tapped it.
Then he selected no on his communication device.
Mara watched him.
"Not that door?"
Eli shook his head.
Nathan felt the familiar urge to ask questions.
Was it the Cedar Vale building? Did Grandma show you a picture? Did she say she was taking you there?
But Keisha had warned them not to steer Eli's responses.
Nathan simply said, "You don't have to go anywhere you don't want to go tonight."
Eli returned to painting.
Mara met Nathan's eyes.
They both understood how much remained unknown.
Later, after Eli went to bed, Nathan told Mara about the board meeting.
She listened carefully.
"You offered to step away?"
"Temporarily, if necessary."
"That's the company your grandfather built."
"I know."
"And your father spent his life protecting it."
Nathan looked toward the family photographs.
"Maybe that's the problem."
Mara frowned.
"What do you mean?"
"My entire life, I was taught that protecting the Carter name came first."
He took her hand.
"I don't want Eli growing up believing he owes that name anything."
Mara's expression softened.
"He doesn't."
"Neither do you."
For a moment, she looked close to tears.
Then Nathan's phone rang.
Margaret Ellison.
He answered.
Her voice was tense.
"Nathan, our investigators found payments routed through a company account that didn't appear in the normal Westhaven expense summaries."
Nathan stood.
"How much?"
"Just under six hundred thousand dollars."
"To whom?"
"We're still identifying the ultimate recipient."
Nathan gripped the phone.
Margaret continued.
"But someone approved the account's use with a security credential assigned to you."
Nathan stared across the kitchen.
The company authorization had been careless.
This was different.
May you like
He had never used that credential to approve those payments.
Someone had found a way to make the records point toward him.
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