Matt spent every minute leading up to Mike’s departure preparing for the greatest task he was ever given. Aidan excluded. When he wasn’t in class, at work, or catering to Aidan, Matt was re-reading and studying every published piece he could find on forensic accounting. He even spoke with his TA and reviewed tips for spotting trends and indicators.
Even though Seamus would end up hiring a professional to do a more thorough job if something came from it, Matt still wanted to prove that he could do this. He wanted to prove himself.
Matt looked at his watch. It was an activity watch that counts your steps, but it was all black and made him feel official. He didn’t know Mike’s exact itinerary, but he would be boarding soon. Matt imagined Mike smirking as he headed for some tropical vacation courtesy of Seamus Ryan.
His skin was buzzing with anticipation. He felt dangerous, like James Bond. Which reminded him he wanted to name this whole thing, but he couldn’t decide if it was a mission or an operation.
Matt was in his room with Aidan, getting ready for day one of Operation Butter Biscuit? Okay, Matt really shouldn’t be creative while feeding his brother. He heard Seamus come through the front door. Matt looked at Aidan and clapped quietly but excitedly.
Aidan was annoyed. He didn’t like being dressed up. He frowned at the door and tried to tear the stocking cap off his little head.
“Leave the hat alone. It’s part of the operation.”
Aidan protested and tried again.
Seamus stood at the bedroom door, laughing. “What is going on here?”
Matt stood up and looked at himself, then at Aidan. They were both dressed in black from head to toe. He even bought a couple black beanies from the corner market. If you could get past the faint smell of stale weed, they worked just fine.
“We’re getting ready to go undercover.”
Aidan slid off the bed and waddle ran to Seamus, who laughed at the little ninja baby before swooping him up. The second Aidan was safe in Seamus’s arms, he tore off the hat and flung it on the floor. His thin baby hair was all static and stuck straight out like crazy, making Matt and Seamus laugh.
Seamus dangled his key chain. “We’re not breaking and entering. I have a key.”
“Don’t ruin this for us.” Matt glared as he adjusted his own beanie. He grabbed Aidan’s from the floor and put it back on his head. He whined and looked to Seamus to save him from his evil brother.
Seamus snatched the hat from Matt and stuffed it in his back pocket. “As cute as you two are, it’s time to go.”
****
The office was on the other side of town, close to the dealership. It was in a small suite of offices, nestled behind the bigger businesses. Seamus unlocked the door and let Matt in. The office wasn’t anything fancy. Mike had an enormous oak desk with two monitors. There were several filing cabinets along the wall and a small kitchenette with a coffee machine and microwave.
Matt ran his hand along the back of the leather chair.
“Are you just going to stand there?” Seamus asked.
“Give me a minute. I’m about to sit in another man’s chair.”
Seamus took a nervous breath and set baby ninja down. Aidan had given up on the hat situation. He looked more like a hipster coffee drinker who was about to recite a poem than a stealth secret agent, and he was cuter because of it.
Matt rubbed his hands together and finally sat down and booted up the system. “I’m assuming you have the passwords?”
Seamus pulled something up on his phone. “These should get you access to everything you need.”
It took a minute to navigate the computer, but the accounting system was easy to locate. When he successfully logged in, his heart rate skyrocketed. It was really happening. Even though he was with Seamus, it felt like he was doing something wrong. He looked around the office in case there were any hidden security cameras.
Seamus stood behind Matt and watched as he familiarized himself with the accounts. The hardest part by far was how many businesses he had and the fact they were all moderately mixed together. Matt had to figure out how each was set up and then look for patterns.
While the time passed quickly for Matt, Seamus and Aidan were bored out of their mind. By hour two, Aidan had run out of fun things to do and was becoming restless. It’s possible Seamus had underestimated how long it would take to do an audit. Yeah, he definitely assumed the fraud could be spotted immediately.
“If you want to head back to the house with Aidan, I can call a car later.”
Seamus thought about it but declined. As much as he wanted to take Aidan and leave, not abandoning Matt won out. Seamus tried hard to keep Aidan occupied but as the time went on, it became harder and harder. Matt was about to insist that Seamus leave, when Aidan fell asleep.
While Aidan slept on the small loveseat, Seamus switched between thumbing through the filing cabinets and scrolling on his phone.
It was after midnight when Matt’s brain started to burn as much as his eyes. “I think that’s it Tipobet Güncel Giriş for tonight. We’ll come back tomorrow.” Matt left everything where it was so he didn’t lose his place.
On the way home, Seamus asked if he found anything.
“I’m just trying to familiarize myself with it right now. I wouldn’t know fraud if it bit me in the face.” Matt was concerned the expectation might be too high. “Two weeks isn’t a lot of time to go through accounts for five businesses. Some audits take months, years even. On top of this, I’m going to school and working full time.”
Seamus reached over and squeezed Matt’s leg. “I appreciate that you’re doing this.”
“I know,” Matt covered Seamus’s hand with his own. “I’m feeling pressure because I want to do a good job and I know there’s not much time.”
“There’s no pressure from me. I know you liked the forensics class. I thought this was a way for me to see if my gut is right while you get to practice something you enjoy.”
“It’s exciting if a bit more boring than I expected. I’m excited to do it, I just wish I had more time.”
“I could talk to Denise and see if you could have a few days off. I know she’s pretty well staffed right now. I don’t think it would be a hardship. I could even pay you for doing this so you’re not out the money.”
“God, please don’t talk to Denise,” Matt begged. “That would be so embarrassing.”
“Why would it be embarrassing?”
“Everyone would think I’m using my boyfriend for favors.”
“Do they even know we’re dating?” Seamus asked. “I don’t think anyone knows.”
“I’m sure they know. If not, they definitely suspect. We’re kind of obvious.”
“I could tell her I was hiring you to do some accounting while Mike is away. She wouldn’t suspect anything and I wouldn’t be lying.”
Matt watched the passing streetlights as he thought about Seamus’s offer. It wasn’t a terrible idea and he could really use the extra time to investigate.
“As long as you can do it without making me look bad.”
“You think I run all these businesses but I can’t get you out of a few shifts without being suspicious?”
“I mean, your accountant might be embezzling money from you, so…”
Seamus cupped his mouth. “Ohhhhh. That was low.”
Matt leaned his head against the headrest and smiled.
****
When Matt got home, Seamus dangled the key to Mike’s office. “Denise was excited that you’re filling in for Mike. You now have two weeks off.”
Matt couldn’t leave the apartment fast enough. He kissed Seamus and Aidan, grabbed his hoodie, and headed out the door–in normal clothes this time. No more night ninja for Matt.
As much as he hoped Mike wasn’t stealing from Seamus, he also wanted to be the one to find the smoking gun. He wanted to be the reason he got nailed to the wall. What a thrill. But yeah, he mostly hoped it was all in Seamus’s head. Seamus was a good person. The thought of someone taking advantage of him curdled Matt’s stomach.
Matt spent the rest of the day at the office. Then the next. That’s how it went. Every day that Matt wasn’t in class, he spent hours in front of the computer screen. If Seamus was awake when he got home, Matt would read off a list of questions he had about employees, contractors, vendors, etc. Without having intimate knowledge of the day-to-day, Matt needed clarification to help move the investigation along.
To Mike’s credit, he was really organized. Matt was able to find most information either on the computer or in the filing system.
The week passed in a blur. Matt survived on caffeine and a prayer. It got to the point where Matt didn’t want to leave the office until he could give Seamus something concrete.The office was a wreck and there was no way he could put it back together without Mike noticing. He also didn’t want to let Seamus down. The more he dug, the more he agreed with Seamus. Something was off. He was close–so close he could taste it. Matt went back and forth, comparing everything that was logged in the computer with everything he could find in the filing system.
****
Seamus watched Matt from the couch as he set his stuff by the front door. He was home early. There was only one reason Matt wouldn’t be at the office.
Seamus off the couch. “What did you find?”
Matt touched Seamus’s arm and motioned him back to the couch. “Maybe nothing, but there might be something. We’ll see.”
“Matt, it’s fine. If there’s anything that might be sketchy, I’m hiring a professional. Just tell me what you think you found.”
When they settled on the couch, Matt turned to Seamus. “First, Mike seems to have a very generous salary.”
“Yes,” Seamus nodded. “He does a lot for the company. He has a base salary. Based on profits, he gets an annual raise of three percent. Every fifth year there’s a cost-of-living evaluation. At that point, we adjust if needed. I believe he gets about eighty a year.”
“Yes, I saw that in the contract between you two. The thing is, according to payroll, he’s been getting an eight percent raise Tipobet Giriş instead. He’s making damn near twenty grand every month.”
“What?!” Seamus’s eyes bulged right out of his head as he did the math in his head.
Matt nodded. “I thought it was crazy he’d make more than you.”
Yes, Matt had seen what Seamus was taking home. He was actually impressed that Seamus was living so modestly. Judging by the profits, Seamus could’ve easily paid himself more. Substantially more.
This was coming strictly from an accounting standpoint, of course.
“We have a signed contract. It’s not eight percent.”
“I know.”
“I have it at my office,” Seamus reiterated. He was pissed. “I can show you.”
“I know, I saw it.”
“That’s stealing!”
Wasn’t that the whole reason Matt was peaking around?
“What else?” Seamus asked.
Matt moved on. “All the businesses do daily deposits, which go straight to Mike, who then takes it to the bank. The thing is, there are almost always petty cash adjustments that equal the amounts of cash that should’ve been deposited. I wrote a list of amounts, dates, and what the petty cash was supposedly used for. You could easily talk to your managers and see if these are accurate, but I’ve worked at the Coffee|Bar for a year and we’ve never had group lunches, yet, according to petty cash, we do them all the time. So, either every manager is stealing, or Mike is pocketing the cash. I can’t speak for everyone else, but I doubt Denise is.”
Seamus said nothing.
Matt flipped to the next page in his notepad. “Company credit cards. I went through the charges. Manager purchases align with the businesses. There really wasn’t anything suspicious. Everyone is good at submitting receipts, except you,” Matt shot a look and then laughed when Seamus glared at him. Matt raised his hands. “As the boss, you get a pass here. Mike, on the other hand, I’m not sure what he would need a company card for but he makes more purchases than anyone and they are mostly personal.”
“What kind of purchases?”
“Everything. Fuel, groceries, meals, entertainment. As far as I can tell, he probably uses it for everything.”
“Wow, okay. Anything else?”
“There’s some questionable vendors. Might be nothing but I noted them anyway. Other than that, I didn’t see anything. That doesn’t mean there isn’t more. Given my lack of experience and the short amount of time I had to work, you should get a professional here asap. I would also make some big changes before he comes back. If he catches wind that you know or suspect what he’s up to, he could really fuck up your finances. He’s got his claws pretty deep.”
“More than he already has?” Seamus bit out. Then he sighed. “I just don’t know what to do. He does everything for the company. How the hell do I find someone who can step in at a moment’s notice? Who can do what Mike does?
“You mean steal money from you?”
Seamus growled. Okay, it wasn’t the time to joke. “He’s not just an accountant, he’s my HR department.”
Matt shrugged. “I talked to my professor. She knows a lot of people and said she might have a lead. I can probably help a little though it should really be your last resort, for obvious reasons. Regardless, you should spend tomorrow morning taking Mike off your accounts, the credit cards, and whatever else he’s linked to. I don’t know if he has remote access to the computer but I downloaded everything onto a drive, changed the online passwords, and even disconnected it from the internet, just in case.”
“I should change the locks also.”
“And let the property manager know that Mike isn’t employed anymore,” Matt added. “If you are in fact terminating his employment.”
“I’m definitely terminating that fucker.”
Matt sat on the couch as Seamus came to terms with everything. Seamus was angry and frustrated. There was also relief. He’d been suspecting it for a long time and now he knew.
“How are you feeling about everything?” Matt asked.
“At twenty grand a month I’m feeling stupid that I didn’t ask for help a long time ago. I almost asked you when you first mentioned loving your forensic class but I didn’t want to bother you. I was still trying to impress you.”
“You didn’t think that someone shysting you of twenty grand a month would impress me?”
“No.” Seamus lip curled as he tried not to smile. “I didn’t think you’d find that to be a redeeming quality.”
Matt laughed, grabbed Seamus’s legs, hauled them up to his lap, and started massaging his feet. As Matt dug in, Seamus melted into the sofa.
“Do you think you would’ve let him get away with this if he wasn’t Kelly’s best friend?”
“I know so. The only reason he had so much reign is because Kelly hired him. I think Mike used my inexperience as a power play after Kelly died.”
“Do you and Mike meet often? Do you guys go over stuff?”
“Not really. I have tried over the years but he always tells me he has things under control. He’s intimidating.”
“Why?”
“Probably because he took control and Tipobet told me how things would be. He always said it like he was doing me a favor, but I’ve never felt like I’ve had authority when it came to him.”
“That has to be hard. Atleast you won’t ever let anyone do this again.”
“I’ll do everything in my power to avoid it,” Seamus confirmed.
Seamus was laying on the sofa with his eyes closed as Matt worked his feet over. The lights were low and the room was quiet and relaxing. Matt was watching Seamus when Seamus smirked.
“If only I had a super smart accountant boyfriend who knew his way around this stuff and could teach me what to look out for.”
“Instead, you have a super smart baby accountant boyfriend who is hardly qualified to do anything.”
Seamus opened his eyes and looked at Matt. “You don’t give yourself enough credit. You managed to find shit on Mike just fine.”
Heat blossomed in Matt’s chest. “Just fine? I barely slept in over a week.”
Seamus softened. He pulled his feet from Matt’s lap and sat up. “You were so badass.” He pulled Matt forward and kissed him. “I should let my super-smart badass accountant boyfriend catch up on his sleep.”
Matt frowned and grabbed Seamus’s hand before he could walk away. “You’re leaving? I’ve barely seen you all week.”
“I’ve been here every night,” Seamus laughed.
“But I’ve been busy. We need to celebrate.”
“Matt, the circles under your eyes tell me the only celebration you need is a good night sleep.”
He was so tired. The adrenaline and excitement were wearing off and the cloud of exhaustion was slowly creeping in like an early morning fog bank. Still, Matt didn’t want to see Seamus go. He didn’t want to beg him to stay, either. So, he walked Seamus out then took a quick shower then brushed his teeth.
It took a while to fall asleep. His brain was so focused on everything he’d compiled over the last two weeks.
But what really kept him up was Seamus.
Matt had spent over a week digging through every aspect of Seamus’s business financials. He knew exactly how much his businesses were bringing in; profits, expenses, payroll, etc. There was nothing he hadn’t seen.
It was one thing to know your boyfriend was successful and another to see it on paper. Not only did he know exactly what Seamus made every month, he knew what Seamus could make every month–without even trying.
No wonder Kelly’s family had fought him. No wonder Mike was skimming.
Matt could see the parallels between Seamus and Kelly and Matt and Seamus. Even though the relationships weren’t the same, the similarities were crazy.
Then Matt wondered if it was partially his fault that Mike had gotten away with it. Seamus had spent the last year watching Aidan almost nonstop. Matt could have reduced the number of credits he was taking or used more of the life insurance money so didn’t have to work as much. Letting Seamus take the brunt of the responsibility should not have been the answer.
Even as Matt laid in bed worrying about it, he knew Seamus hadn’t been forced to do anything he didn’t want to do. He didn’t have to volunteer in the first place. He’d proved that to Matt over and over. Even when Matt lined up daycare, Seamus all but demanded to keep Aidan.
He fell asleep trying to figure out why. Why would Seamus take on such a big responsibility? Especially when he didn’t need to? He’ll, he could’ve easily hired someone on Matt’s behalf, he had the money. Instead, he toted Aidan around from store to store and dealership to dealership. Seamus took Aidan while Matt was in school, at work, or when he needed to study. There was never hesitation or an inkling of irritation from Seamus. He did what needed to be done.
Even as Matt wondered why. He already knew.
****
With no work and no class until one, Matt got to sleep in–as defined by a seventeen-month-old who never worked a day in his life and always woke up with the sun most mornings.
Still, it was nice lounging on the couch with nowhere to be. Matt dropped Aidan off at daycare before his one and only class. He also got to pick Aidan up, which was a rarity.
Aidan was abnormally irritated as the evening wound down. It wasn’t until he kept walking to the door that Matt realized Aidan was waiting for Seamus. Matt had barely talked to him all day. Seamus had been understandably busy with the Mike thing.
Matt picked Aidan up and opened the front door. Aidan perked up and looked outside, half expecting Seamus to be there.
“See, he’s not out here, buddy. He’s busy tonight.”
“Moose,” Aidan whined as he waited for Seamus to pop around the corner.
Matt carried his brother to the couch. Aidan sat on Matt’s lap and they called Seamus on video. Aidan perked up when he heard the familiar ring that always meant he was about to see Seamus or Grandpa Brad.
“Aido Potato for brains!” Seamus greeted happily as the call connected. It was only ever Aidan that Facetimed him. “Why are you awake? Did you tell your dad you could stay up late again?”
Aidan was all sorts of excited to see Seamus and started talking back in a language only he knew. Seamus smiled and nodded along. Aidan tried to slide off Matt’s lap with the phone but Matt stopped him. Not being able to go anywhere, Aidan laid against Matt’s chest, content to watch Seamus.