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Chapter 14 - The Buyer Behind the BuyerThe financial investigation produced its first major breakthrough in early July.

Rebecca Sloan had brought in a forensic accounting firm to examine the company's vendor payments and transaction approvals.

The accountants reviewed bank records obtained with corporate authorization, vendor invoices, procurement files, and records preserved from the company's servers.

Their preliminary findings were troubling.

Crescent Restoration had received payments for work that company personnel could not verify.

Harbor Field Consulting had billed for projects lacking ordinary deliverables.

Several invoices used identical descriptions with slightly altered dates and locations.

And some payments had been supported by approval records associated with Grant's account.

Rebecca presented the findings in a private meeting with Grant and Miriam Song.

A large screen displayed a payment chart.

"These are the transactions we've identified so far," Rebecca explained.

"How much?" Grant asked.

"Approximately two-point-seven million dollars in questionable payments over eighteen months."

Grant stared.

"Two-point-seven million?"

"That's the current identified amount. Some payments may prove legitimate. Others may lead to additional findings."

Miriam folded her hands.

"What about Ashwood Capital?"

Rebecca changed the slide.

"Ashwood was formed through a series of limited liability companies. Public records and corporate documents obtained so far identify a manager named Julian Price."

Grant frowned.

"Price?"

"Owen Price's younger brother."

The room fell silent.

Rebecca continued.

"We have not yet established every beneficial ownership interest, but we have documentation suggesting that a consulting company connected to Celeste holds an economic interest in the proposed acquisition structure."

Grant stared at her.

"Celeste?"

"Her former communications business, Lumen House Strategies, appears in a side agreement."

Miriam exhaled sharply.

"Was that relationship disclosed?"

"No."

Grant shook his head.

He remembered Owen dismissing Miriam's concerns as excessive caution.

He remembered Celeste encouraging him to approve the sale.

He remembered Nora's letter.

Look at the whole picture.

Rebecca brought up a new document.

"There's another issue. The independent appraisal values Bellwether at approximately twenty-nine-point-eight million dollars under current assumptions."

"The offer was nineteen."

"Correct."

Miriam looked at Grant.

"That's why I refused approval."

Grant stared at the screen.

A difference of nearly eleven million dollars.

Money that would have disappeared from the company and the shareholders, including Ella's trust.

Rebecca continued.

"A subsequent sale or refinancing at a higher valuation could benefit parties with an undisclosed interest in Ashwood."

Grant leaned back.

"So Owen was trying to sell the property cheaply to his own brother."

"That is a serious possibility supported by the information we have. We still need to establish intent and the full ownership structure."

"And Celeste?"

Rebecca's expression remained professional.

"Her potential economic interest is one of the central questions."

Grant stood.

He walked to the window.

Below, the Hudson River shimmered in the afternoon light.

For years, he had believed that betrayal would announce itself loudly.

He had imagined shouting matches, hidden affairs, dramatic confessions.

He had never imagined it would arrive as invoices, spreadsheets, and a carefully worded acquisition proposal.

At the mansion, Celeste confronted Owen in the private garage.

He stood beside a black sedan, gripping his phone.

"The trustee knows about Julian," he said.

Celeste crossed her arms.

"Then Julian should have been more careful."

"Don't do that."

"Do what?"

"Act like this was my idea."

Celeste looked toward the house.

"We both benefited."

"We were supposed to move the property before anyone examined the financials."

"Then why didn't you?"

"Because Grant stopped signing things."

Celeste turned back.

"He was never supposed to start asking questions."

Owen laughed bitterly.

"And whose fault is that?"

She stepped closer.

"Be careful."

He lowered his voice.

"Did you actually push that little girl?"

Celeste's eyes narrowed.

"Don't ask stupid questions."

"I'm asking because this entire mess started when you tried to get rid of Rosa."

Celeste stared at him.

"Rosa found the Crescent invoices."

Owen went still.

"What?"

"She mentioned them. She was asking questions about the north wing."

"And you didn't tell me?"

"I handled it."

Owen looked horrified.

"You handled it by putting a child in the pool?"

Celeste glanced toward the garage entrance.

"Keep your voice down."

Owen stepped away.

For the first time, he seemed to understand that Celeste was capable of actions he had not anticipated.

"You're out of control."

She smiled coldly.

"No, Owen."

She moved toward the door.

"I'm the only one who's been willing to do what was necessary."

That night, Grant received an encrypted report from the forensic accountants.

A new finding concerned the executive authorization system.

One of the disputed agreements had been approved from the computer in Grant's home office.

At a time when travel records placed Grant in Boston.

Rebecca included a short note.

The access records suggest the transaction may have been completed by someone physically present at the Whitmore residence. We recommend preserving the workstation and associated authentication devices.

Grant read it slowly.

He remembered Celeste sitting behind his desk.

He remembered her asking for access to his calendar.

He remembered leaving his security key attached to the computer because it was convenient.

May you like

His wife hadn't merely been living beside him.

Someone in his own home had been using his authority.

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