Part 6
“Did she return the case?”
“No.”
“The auditor’s envelope?”
“It contains a letter dated three weeks ago. The external auditor states that supporting documents for several transfers were incomplete and that management restricted access to certain bank records.”
“Management meaning Clara?”
“The letter names her and finance director Álvaro Sanz.”
Elena felt a small pressure under her ribs. “Álvaro never mentioned a restriction.”
“He says he was instructed that the accounts involved donor confidentiality.”
“That makes no sense.”
“He agrees now.”
“Now?”
“People become more perceptive when someone else is suspended.”
Elena heard papers moving on Ana’s desk.
“I need your complete account of the financial review,” Ana said. “But first I need to address your position. You have a personal relationship with the chairman and a marital relationship with a contractor under review. Your engagement file contains no signed conflict waiver.”
“I disclosed both relationships verbally before accepting the role.”
“To whom?”
“Rafael, Clara, and the board secretary.”
“The board secretary died last year.”
“I know.”
“Do you have written evidence?”
Elena thought of the email she had drafted but never sent because Rafael asked her to wait until the governance committee announced Andrés’s withdrawal from consideration as his successor.
“No.”
“Did Ms. Vidal ever discuss the conflict with you?”
“Only indirectly. She made comments about appearances.”
“Did she provide a memorandum?”
“No.”
“I believe you. Belief is not the current problem.”
Elena looked toward Andrés. He stood at the kitchen counter with his back to her, but his shoulders had gone still.
“What do you recommend?” Elena asked.
“That you step aside as foundation counsel during the independent investigation.”
The answer was expected. It still landed heavily.
“Would stepping aside be characterized as resignation?”
“Not unless you choose to resign.”
“And my report?”
“You should provide your underlying work and submit to an interview. The investigation will reach its own conclusions.”
“Based partly on records Clara removed.”
“And records we may recover.”
Elena pressed two fingers against her temple. “What is the board telling staff?”
“That Ms. Vidal is on leave after a serious incident and that an independent review is underway. No details.”
“She has already sent her version.”
“Yes.”
“So silence protects her version.”
“For the moment, silence protects the integrity of the investigation.”
“That phrase has protected a great many institutions from embarrassment.”
Ana did not object. “It has. It has also protected witnesses from having their accounts contaminated.”
Elena looked at the dark soil beneath the rosemary pot.
“I will step aside temporarily,” she said. “Send the letter.”
After the call, Andrés placed the glass of water in front of her.
“You’re suspended too?”
“I stepped aside.”
“Is there a difference?”
“Yes.”
“To anyone outside a law office?”
“Probably not.”
He sat across from her.
“What happens to the report?”
“Ana takes it over.”
“And my company?”
“It remains in the review.”
He nodded, looking at the paint sample.
“I spoke to our accountant,” he said. “The foundation contract represented thirty-eight percent of last year’s revenue.”
“I know.”
“If payments are frozen, we can meet payroll for six weeks.”
“I did not know that.”
“You never asked.”
“You told me the company was stable.”
“It is stable when clients pay.”
Elena heard the defensiveness in his voice and the fear beneath it.
“Did Clara help you obtain the contract?”
“She called after the storm and asked whether we could inspect the wall.”
“Before or after the procurement notice?”
“There was no procurement notice.”
“Did she discuss price?”
“She said the foundation would authorize emergency rates.”
“Did you give her an estimate?”
“Yes.”
“Did she negotiate?”
“No.”
“Did that seem unusual?”
“Everything was underwater.”
“That isn’t an answer.”
Andrés stood and walked to the balcony doors. The sea was visible between two neighboring buildings, a narrow sheet of silver under the evening sky.
“She told me my father wanted us,” he said.
“Did he?”
“I assumed so.”
“Did you confirm?”
“No.”
“Why not?”
He turned. “Because my father had spent fifteen years treating my work as a hobby. When his foundation called and said they needed me, I did not stop to ask whether the admiration had passed through proper channels.”
There was no good legal response to that.
Elena picked up the paint sample. It was labeled Soft Sand, though it looked gray.
“Did you pay anyone connected to Clara?”
“No.”
“Any referral fee, consulting payment, gift, donation, travel expense?”
“No.”
“Did you subcontract any part of the work?”
“Engineering review to Litoral Consultores.”
Elena looked up. “Who selected them?”
“Clara.”
The room seemed to become quieter.
“Did you pay them?”
“They invoiced us. We passed the cost through.”
“How much?”
“One hundred and eighty thousand.”
“For an engineering review?”
“And site supervision.”
“Who owns Litoral?”
“I don’t know.”
Elena reached for her phone.
Andrés covered it with his hand. “You are supposed to be resting.”
“Remove your hand.”
He did.
She searched the commercial registry. Litoral Consultores had been formed four years earlier. Its sole administrator was Eduardo Vidal Santos.
Clara’s older brother.
Andrés read the screen over her shoulder.
“I didn’t know,” he said.
Elena believed him immediately, which made her angry for reasons she could not justify.
“You approved their invoices.”
“They had Clara’s authorization.”
“You were the prime contractor.”
“They performed the work.”
“Did they?”
He hesitated.
“How often were they on site?”
“I saw an engineer twice.”
“One hundred and eighty thousand euros for two visits?”
“There may have been other staff.”
“Were there reports?”
“They sent summaries.”
“Where are they?”
“Our project drive.”
Elena held the phone out. “Call your accountant. Tell him to preserve every record related to the foundation project. Emails, messages, invoices, site logs, payment confirmations, photographs, subcontractor files, metadata. No one edits or deletes anything.”
He did not take the phone.
“You think I’m part of this.”
“I think your company was used.”
“And if it was?”
“Then whether you knew becomes the next question.”
May you like
His face closed.
Elena regretted the phrasing as soon as she heard it, but apology would not make it less true.
