Basic Shadow Ch. 08

Cassie was finishing up the last interview in her series on the expense audits of the members of the state legislature. It hadn't been that easy to maintain interest, since an audit in progress, however startling the end result might be, attracted almost as many watchers as the cement setting channel, but Dee Dee Foster was photogenic and dedicated, they'd staged some good stuff, and Tommy had come up with some interesting footage that you could use as long as you didn't ask where he found it.

Time to give Dee Dee the last word.

"Can you tell us, Ms Foster, whether the results of this audit lead you to any conclusions about our state government?"

"Yes. It tells me that it works. The Auditor General and I, and the people who work for us, have found some corrupt people. They're going to be dealt with according to law. We've also found that the vast majority of our representatives and senators are not corrupt or venal.

"The point is that the problem got fixed. The legislature directed that it be fixed. Public pressure, a response to the will of the people, likely helped. Democracy has always been plagued by corruption and venality. That must be part of the human condition. You'll also find those vices in any other form of government. The difference is that it is only in a democracy that they can be stopped."

"Thank you for being with us tonight and over the past two months. It's been a pleasure."

***

George was feeling a little better about his overall level of indebtedness. While the condo - which he'd reconverted to apartments - wasn't pouring money into his coffers, it was rented to a level that would at least carry its own debt and expenses. More importantly, it was no longer draining cash from his resources. The courier company they'd set up to save money on local deliveries had grown. They were now delivering to over half the state. Culderson's was still the company's best customer, but far from its only one. Reliable courier services were in demand, and since store deliveries were the first priority, and carried most of the overhead, they could match the local rates for courier. Dee Dee said their in-state service met and exceeded anyone else's, and she used them exclusively. He had had no idea how many documents accountants had to courier.

The store produced enough to cover the payments he owed Bart and a little extra, over his modest salary, though that ended up in extra inventory for the internet sales division, which had actually started to return a decent profit, and for the fashion boutique, which threatened to outstrip electronics as the most significant profit centre in the store. Though they hadn't finished setting it up for on-line sales, the fashion boutique already did quite well over the internet.

The growth in the fashion boutique sales had created a bit of a problem, since farming out the manufacture of the clothes was less successful than it ought to have been. There wasn't the same level of care when the manufacturer was going to get paid whether the clothes sold or not. There wasn't the attention to production schedules there should have been. His orders had been shunted aside in favour of the factory's own brands often enough. Their capacity was strained. George suspected that a little genteel sabotage of clothes that outsold the factory's own was going on, too, though he'd likely never prove it. Time to jump in deep with both feet and hope like hell.

That was when he found the used factory building begging for someone to love it. He had no idea, really, what he needed, but one of Dee Dee's clients had an uncle who used to work in the trade. The uncle wasn't averse to supplementing his pension with a little consulting work, and he'd decreed that the building was perfect for fabricating garments. A little more assistance tracked down the machinery from a defunct factory, plus modern packaging devices that George knew could also be used for the store, and they were ready to go. He just needed people. Uncle gave him a list.

Basic building and grounds maintenance was simple. He used what he had, the people at the store and at the former condo, got them to hire a few extra bodies, and he was set. Actually, he was more than set, since as soon as he arranged the new company it got three external contracts and they had to hire more people. That made them a profit from day one, which George shared with his employees. As a result, they brought in another contract. George shrugged. At least the beast didn't eat money the way the other companies did.

There were three people on the list for supervisor. None of them proved acceptable. Uncle ended up working for the first time in five years and discovered that's what had been missing in his life. Dee Dee found him a bookkeeper. They advertised for employees. There were so many replies it was like a cattle call. The town really had been depressed. With Uncle, Dee Dee and help from Bart they were able to get the people they needed for the first line and bank the rest of the applications for potential expansion. George had felt the necessity of delivering the bad news to those rejected.

"I'm sorry," he told them after those who had received job offers had been called out, "but I don't have jobs today for the rest of you. I'm going to keep your names and applications, in the event we have a vacancy, or if we expand. The way Millie's been churning out designs, that day may come sooner than I expect. Anyway, even though I have bad news for you today, I appreciate that you turned out and I might have better news in a few months."

***

Dee Dee picked up the phone. She wondered whether she and George were already classed as ancient just because they still had a land line.

"Hello."

"Hi, Dee Dee, it's Cassie."

"Haven't you had those twins yet?"

"Any day now. I hope. I was just wondering whether you knew what had happened to those eight legislators you and the Auditor General landed with criminal charges."

"Yes, Marilyn keeps me informed, though I think it's mostly an attempt to keep an eye on Meredith. She really doesn't want to lose her. There were eight. Three of them pleaded guilty and have been sentenced. Two more are set for plea in the near future. Two have been set down for trial in a few months. They pleaded not guilty."

"That's seven."

"Yeah, well, Senator Daunton is out on bail and hasn't been seen around. His attorney has been putting off any chance that he'd have to show up in court, but the judge lost patience and he's scheduled to plead in a couple of months. He's a nasty one, by all accounts, though we didn't have any trouble with him on the audit, thanks to Tommy and Robin. You'll never believe that Senator Harris resigned his seat and pleaded guilty to all of the charges. Maybe he was looking for leniency, or maybe he just felt ashamed of himself. Whichever it was, he got ten years, eight of those courtesy of Tommy, so I don't think they're best friends."

"Probably not."

"How are you feeling?"

"Fat. Sore feet. I'm carrying forty pounds that doesn't belong to me. I think my balance is off. You?"

"About the same, I hate to admit. I keep counting the days. Only thirty more. I hope."

"Take care of yourself. I was just checking in."

"Let me know when the twins come. Thanks for the call. 'Bye."

***

A few nights later, George and Dee Dee were at the airport, waiting to join their audit team on the way to New York. The Iphigenia North America corporate jet was running a few minutes behind. Even though Dee Dee was eight months pregnant, she knew she had to be in New York for at least the start of the audit oversight project. The Iphigenia contract was an important one for her firm, the first national corporate acceptance of her competence, a mark of favour other companies trusted. Her firm had already benefited from that mark. She'd turned down two out-of-state companies, accepted four in-state, and had added five towns to their roster of clients. Tony Dan was still hiring. It was interesting to see how the man who could never work with others enjoyed conversing with and evaluating new graduates and newly qualified accountants, ones who maintained idealism. The ones who hadn't maintained their idealism hadn't come to her firm, or at least wouldn't be let in.

The team this time consisted of Gordie and Bobby, the computer whizzes, Meredith and her current swain, Dylan Oldfield, another secondment from the State Auditor General's office, and Francine, since it would have been unconscionable to separate her from her fiancé, assuming that it had been possible.

Once in New York they found that they'd been assigned to the same condo unit they'd had before. Gordie and Francine headed for the room they'd shared the last time. Bobby sort of shrugged and went to "his" room, while Meredith and Dylan picked out the one she had used.

"Looks like we still don't get to try out the hide-a-bed," George laughed softly into Dee Dee's ear.

"Just so long as there's a bed. I'm getting too old, or maybe too fat, to put up with doorways and floors."

"You are still the most beautiful woman in my universe, Shadow."

"Oh look, George, there is a bed!"

"Imagine that!"

George locked the door and they weren't heard from for an hour. No one except Bobby noticed. Even he didn't pay much attention. The new Space Infidels game was just too entrancing. He wondered whether anyone would pay for a game of Space Auditors. Probably not. It would have to be X-rated if it was based on the auditors he knew.

***

The next morning Dee Dee met with her team before they headed over to the Iphigenia offices.

"You're my top crew, guys. And we're the best. Just remember that. These guys aren't going to like you looking over their shoulders. However, that's our mandate: audit supervision. Ask any question that crosses your mind. Document any problems or concerns you have.

"This is supposed to be a learning and familiarization exercise for us. They're supposed to be able to teach us about big firm audits. We already know we aren't going to count the teaspoons in the coffee lounges. Not, at least, without cause," she laughed.

"We get to pick the spot audit. I'm thinking service fees. It's really easy to lose a lot of money in a lot of little charges that apply all over. We saw that when we dug out the fraud two months ago. Let me know by the end of the week if you see anything that you'd rather dig into.

"Oh, and remember, we're the supervisors. We're not the runners. We're not trainees. Even if we're supposed to be learning, the mandate is a supervisory role. Make sure you maintain that role, that separation of interests. Oh, listen to me. For all I know they're all lovely people and you won't have any problems."

"You don't believe that for a minute, do you?" Meredith asked.

"No. But they might be."

The morning sped past as Dee Dee made sure her requirements for space and support for her team had been met. She met with the team just before lunch.

"So far they've been polite, but distant. I suppose that's how I'd treat a new auditor, at least until I got to know the people a bit.

"See what you can do about getting a start on the service charge audit. I'd suggest a clandestine approach for now. It's too big a part of the operation to shut down if we simply seize their records, and I'm not sure the company is attached to us enough to give us any backup if we do try. If we try but don't succeed, I can guarantee there won't be anything to find if they ever let us back in."

"We'll be good, momma," Meredith quipped.

"You are good, all of you. George and I are catching the plane back this afternoon. Let me know if you encounter any problems. I wouldn't think it'll be too bad, not this week, but keep me informed. After all, they've got three weeks to scare us away. Take care."

"You, too," the others chorussed.

***

Dee Dee had barely left the building when the problems started. Meredith asked for a meeting with the partner in charge of the audit, to coordinate the work of the two firms, and was given an appointment ten days away, which would have worked out to be about halfway through the audit period.

"Isn't that a little late to ensure we make a contribution here?"

"He's not going to show up until next week. You might be able to make an appointment in his office - no, sorry, that won't work. He's still in Aruba until Saturday."

"Well, then, who is in charge here?"

"No one, really. We have the standard audit plan that we follow. I can lead you through that if you like. Just a sec, there's an extra copy. If you have any problems, just give me a shout." That seemed to be at least one person who intended to be helpful, Meredith noted.

"Country hicks, too dumb to know there has to be an audit plan."

And there was someone who didn't. Unfortunately, the comment hadn't been made loudly enough for anyone but her to hear, so responding to it was more trouble than it was worth. Not that Meredith was afraid of causing trouble. You couldn't be a public sector auditor and not cause trouble. Actually, she just wanted to smack the woman who had decided she was incompetent. Where was Robin when you needed him? Or Cassie, who wouldn't have had the same qualms about hitting a woman.

The rest of the day was filled with little jabs, which Meredith didn't mind, but they upset Francine. Gordie and Bobby were mostly oblivious, and Dylan shot back even nastier cracks. As team leader she could scarcely get into the kind of cat fight that they were being set up for - well, that time in the lunch room had been entirely too tempting - but it was good to know it wasn't all going the other side's way. She wondered whether she should suggest to Bobby that a nasty little worm in the New Yorkers' audit software might be an interesting diversion for everyone, get their minds off one-upping each other and maybe settle in to get the job done.

Then, just at quitting time Francine - who'd been targeted as the weakest link - was asked:

"Are you planning to waste more of our time tomorrow?"

"If you continue to refuse to listen and learn, I suppose I will."

"And what do I have to learn from you, country mouse?"

"Ethics, honesty, professional standards. Little things like that. How to do your job, that sort of thing. Obviously not very important to you. You know how to bill, and I suppose for someone like you that's all that matters. Not that your client is getting anything for the time you bill them. It doesn't matter if you overbill, does it? They aren't getting anything, anyway, so they might as well overpay for their little bit of nothing, might they not?"

He got red-faced and stiff, but Bobby just pulled him up by the crotch and suggested it was time to go home. Meredith was glad it hadn't been Gordie, who would have been hitting rather than suggesting. She was going to talk to Bobby about a worm.

The next day was worse. Somebody told Gordie "Nobody from out where you people are from could possibly know software the way a New Yorker could."

"Especially a New Yorker who hadn't seen a computer until last week," Gordie amended. The sniping didn't bother him much. He'd had a few years as a teaching assistant and knew how to deal with that. It was late Wednesday when he lost his cool just a little bit.

"Hey, where'd you get your computer degree, State Ag and Fish?"

"Just so you know, it's a doctorate, and it comes from" and then Gordie dropped the three golden letters. You could have heard a pin drop.

"Oral Roberts U," Francine giggled when Gordie was telling them all later.

"No, sprite, a different university, one you've never heard of."

Meredith was pleased to note that all of the New Yorkers' audit software somehow kept losing modules as the day passed. Perhaps they'd be forced back to pen and paper, heaven forfend. Maybe they had no idea how to conduct an audit if the computer didn't do all the work and make all of the decisions.

***

Francine was on the phone back home. Gordie was upset by how agonized she sounded. Surely it had happened before. People lost contracts all the time. Maybe not such a big one, he supposed, but it did happen. The firm, D. D. Foster, was a new one. Maybe they hadn't ever had a setback. Just as they shouldn't be facing a setback now, not with their competence. Gordie was surprised at how angry he was getting. Just because some idiot was making his Frannie unhappy. Dear heavens.

He was surprised how much he'd come to care for her in such a short time. She was strong, intelligent, capable, warm and loving. She was ideal. And now some birdbrain was getting ready to star her in a turkey shoot. Wasn't going to happen. Not to his Frannie. The protective urge just flowed out of him. Dammit, she was his, and no one was going to make his woman upset. No way.

"I'm sorry, Dee Dee," Francine was saying. "It seems that however nice I am, they aren't pleased. They make fun of my suggestions, things you taught me and I learned in school and from Dad. My suggestions are not wrong. And the shortcuts they use. You can't do a decent audit that way. Then they're misstating the value of assets. It's all covered in the fine print, if you can find it, but it misstates the value of the company. And if I say anything, they just ask what could a newbie who's not even an accountant yet know."

"I can try being a bitch about it, but that hasn't done Meredith any good. The COO won't back her up. I know you told us to do the targeted audit on the service charges, but they won't let us anywhere near that information. They want us to check sales peoples' records. At a guess they're clean as a whistle unless they planted something."

There were a couple of nods and the start of tears.

"Thank you for that, Dee Dee. I know in my head that it's not my fault, but it's hard to remember when all they do is pick at me. It's almost as if that's their job, a couple of them."

Gordie was suddenly alert. Maybe Francine had hit the nail square on. And that was something he, and Bobby, could do something about. He remembered that the first time someone had sniped at Meredith, she'd taken his head off. Probably something you learned as a state auditor. Dee Dee wouldn't have taken the kind of shit they were unloading on Francine, either, but then Dee Dee was a qualified accountant with a tremendous reputation already. He didn't think George would have allowed it even if she weren't. He thought about how protective Robin was of Cassie, who really didn't need the help. He had a second job, now. Protecting his woman. He could use some help, and knew just where to get it.

"What it all comes down to is that their team leader has made a complaint to the Audit Committee," Francine continued her explanation. "Meredith is trying to find out what they're claiming. She thinks they want us off the job. She's not sure yet whether they're worried that we're better than they are - we are - or whether they don't want to lose the contract, even ten years from now, or whether they've got something to hide. She thinks they're covering something up, and I think so, too. We need some bigger guns. You've been summoned to a meeting of the Audit Committee at the end of the week, too."

A short silence.

"I know you're eight months pregnant, Dee Dee, and were already here this week. I'm pretty sure that's why they're calling the meeting now. That and because the head office rep, Pieter van Rijn, is in Europe for a month or two."

"Thursday? That would be great. I'll try to hang on until then."

After she hung up - strange word for pushing a disconnect button - Gordie swept her into his arms. A long lingering kiss did a lot to dispel her unhappiness. She looked regretfully toward their bed. No time. She had to tell Meredith what Dee Dee had said, and then they had to get back on the job, no matter how useless and frustrating it was.