Sizzling Cold Case

by Rayna Morgan

  After ending the call, he leaned toward Lea. “I’ve been summoned by the boss at home.”

  He added a final thought as he signaled the waiter for the tab. “An embezzler with access to accounts receivable records and statements can pocket payments made from customers and alter statements mailed to them.”

  When the waiter came, Lea reached for her purse. “I’ll get this. Consider it payment for your valuable advice.”

  “Shucks. I was planning to submit a bill for services rendered.”

  She smiled. “I wouldn’t want you to feel underpaid or that you are treated unfairly.”

  “Before I leave, one more piece of advice.”

  “Is this advice gratis?”

  He grinned. “It’s on the house.”

  “Then, I’m listening.”

  “Tell your client to hire an auditor.”

  • • •

  Later that night, Lea turned off the lights in the kitchen and harnessed the dogs. Paul was on the couch in the living room watching a basketball game.

  She trailed her fingers across his shoulder as she walked behind him. “I’m taking the dogs to China. We’ll be back in a month.”

  “Sure thing, babe,” he said without taking his eyes from the screen.

  Gracie pulled her through the door and Lea inhaled the cool night air. Besides exercise, walking the dogs gave her a chance to sort her thoughts.

  “Maddy’s discovery and Dad’s information give me a different perspective,” she said.

  Gracie looked up eager to help, but Spirit kept his nose to the ground.

  “Cheryl and Nolan’s pretended dislike is a cover for collusion.”

  A sudden lunge by the retriever interrupted her thinking.

  “Off, Spirit!” she commanded.

  He dropped a discarded bone and returned to the sidewalk.

  A plan formed in Lea’s head as she ruffled his fur. “Do you two believe the saying about no honor among thieves?”

  The collie barked.

  “Maybe I can use that fact to expose their deception. Let’s go home. I need to call Jason, my electronics expert.”

  CHAPTER THIRTY-TWO

  The next day, Lea presented her findings to Rod Turner. “I suspect it’s not one employee ripping you off, but two.”

  “Which ones?”

  “Cheryl and Nolan.”

  “I can’t believe Cheryl would cheat me. She’s like family.”

  “I’m afraid she uses that trust against you, knowing you won’t question her actions or have her work inspected.”

  “Are you suggesting those two work together?”

  “Yes, I am.”

  “That seems unlikely. They scarcely get along.”

  “I think their animosity is for show. A pretense to divert suspicion from their collaboration to steal money from you.”

  “Do you also have a theory of how they carry out their treachery?”

  “I suspect Nolan has set up false accounts. His payoff is the commission he receives.”

  “How does Cheryl benefit?”

  “In conjunction with false customers Nolan creates, he submits invoices for materials used on the jobs. The vendors are fictitious like the customers. Cheryl endorses checks paid to those vendors for deposit in her own account.”

  “Why would Cheryl deceive me this way?”

  “She spoke of a partnership promise which never materialized.”

  He rolled a pen back and forth between his fingers as he considered Lea’s comment.

  “My wife objected to giving anyone outside the family an ownership position. Instead, I increased Cheryl’s salary. She seemed satisfied. In fact, she was relieved not to take on the liabilities of an owner.”

  “If my theory is correct, Cheryl wasn’t as satisfied as she appeared. In addition, she had her mother’s medical care to pay for.”

  “What about Nolan?”

  “His motive was less personal. Rather than feeling slighted by you as Cheryl did, he seized the opportunity Cheryl presented. Given the right circumstances, I imagine Nolan would cheat any employer.”

  Lea watched as Rod’s complexion changed to an unhealthy shade of purple as disbelief turned to anger.

  He leaped to his feet. “I’m calling them into my office right now to give them a piece of my mind.”

  “Wait, Rod. You need to cool off.”

  He resumed his seat, but not his composure. “Their behavior is outrageous! I won’t tolerate being played a fool.”

  “Nor should you. But we can’t accuse them without proof. Confronting them will only lead to denial.”

  “What should we do? We can’t let them get away with this.”

  “I have an idea.”

  “I’m listening. What do you propose?”

  • • •

  After Lea left, and Rod asked the office manager to step into his office.

  “Lea convinced me to have an auditor examine our books. She’s bringing someone tomorrow to get started.”

  “An auditor!” Cheryl turned pale. The muscles around her eyes twitched. “We’ve never had the books examined.”

  “I take blame for that oversight, but I think it’s time.”

  “Are you questioning my bookkeeping?”

  “Don’t be sensitive. We simply need to explore all possible reasons for the business losing money. An auditor will suggest ways to improve our bottom line. If I’ve been neglectful in running the business, I can make corrections.”

  Cheryl argued. “It’s an unnecessary expense we can’t afford.”

  “If I don’t take steps now, it may be too late to save the business.” He watched her closely. “I’m sorry if it’s inconvenient. However, I expect your full cooperation working with the auditor.”

  “Whatever you say.” She spoke through clenched teeth. “You’re the boss.”

  “Thank you, Cheryl. That’s all.”

  Before she left the room, Rod repeated Lea’s next instruction. “Make sure you order materials for the new job.”

  She turned back, alarm written across her face. “This is the first I’ve heard of a new account.”

  “Nolan called it in this morning. He signed the customers last night.”

  “Where is Nolan?”

  “Working at home until his evening appointment.”

  “I see.” She appeared confused. “Any other news I should know?”

  He carried out the last part of Lea’s plan. “I’m leaving for the rest of the day. Page if you need me.”

  CHAPTER THIRTY-THREE

  Lea was several blocks away when she received the call.

  “I’m leaving,” Rod said. “I told Cheryl I’ll be gone the rest of the day. Good luck.”

  She made a U-turn and drove back to Turner Pest Control. Rod’s car was gone, but Cheryl’s was still in the lot.

  Parked on the street where she couldn’t be seen, she turned on the radio and settled in. If her assumption was correct, her wait would be a short one.

  Less than twenty minutes later, Cheryl exited the building.

  Lea followed cautiously, maintaining a suitable distance to avoid detection. She got excited when Cheryl turned onto a ramp heading north.

  After a short drive, she pulled cautiously into the Cliff House parking lot.

  She smiled smugly when she spotted an empty space between two cars—Cheryl’s car and the only red sports car in the lot.

  • • •

  Based on the time of day, there were few people in the bar. Lea easily spotted Cheryl and Nolan. Before approaching them, she removed a mini recorder from her purse.

  Without being asked, she took a seat at their table. “Hi, guys. What a surprise to see you.”

  Cheryl looked flustered, but Nolan maintained his cool. “Hey, Lea. What brings you here?”

  “I’m having lunch with my sister.” She leaned forward as though sharing secrets. “What’s your excuse?”

  Nolan shot Cheryl a warning glance.

 
“I’m treating the office manager for helping me land a new account.”

  The surprised look on Cheryl’s face showed Nolan was lying.

  Following Jason’s instructions, Lea stuck the device to the bottom of the table. To leave without arousing suspicion, she pulled out her phone. “Mind if I make a call?”

  Nolan nodded, visibly annoyed.

  She punched in a number. “Where are you? You’re late.”

  “What are you talking about?” came Maddy’s startled response.

  Lea continued her charade by looking angry. “You’re not coming, Sis? I can’t believe you! Whenever it’s your turn to pay, you find an excuse to cancel.”

  Nolan’s expression changed from wary to amused.

  “Have you lost your marbles?” Maddy sputtered on her end of the line. “What do you mean, my turn to pay? And I’ve never bailed on our lunches.”

  “I’m returning to the office,” Lea continued. “You haven’t heard the last of this, Maddy.”

  Maddy calmed down. “Oh, I get it. You’ll explain when you arrive.”

  “That’s right.”

  “Next time, let’s use code so you don’t take me by surprise.”

  “Whatever you say. See you soon.” Lea ended the call.

  She shook her head and stood to leave. “There go my lunch plans. I’ll see you both tomorrow. Rod and I are meeting with an auditor.”

  After leaving Cliff House, she parked a short distance away. For a second time, she slid down in the seat to wait.

  As soon as Cheryl and Nolan drove past, she returned to the restaurant.

  After retrieving the device, she raced back to the office.

  The door was locked, and the dogs were there alone. A sign on the door read ‘Back in 10 Minutes.’

  She couldn’t wait.

  She pulled out the recorder Jason had given her and listened to the conversation.

  The first voice on the tape belonged to Cheryl.

  “What are we going to do?” she snapped. “That snoop convinced Rod to hire an auditor.”

  Nolan sounded irritated. “I hope that’s not the reason you called me out here. You can expect to see these drinks on my expense account.”

  “Along with other unauthorized expenses, I’m sure.”

  “What are you worried about? Rod is too naïve to suspect theft.”

  “You’re right. Rod never looks at the books. He trusts me completely. But an examiner is paid to uncover mishandling of funds. How careful were you in preparing those fake invoices?”

  “Don’t worry, Cheryl. Nothing can be traced. I used names of companies which went out of business years ago.”

  Lea jotted a note to check addresses for vendors in the paid bills file.

  Cheryl’s next words were those Lea hoped to hear.

  “By the way, what’s this about a new job we need supplies for?”

  “What are you talking about?”

  “Rod told me you got a new account.”

  “He’s mistaken.”

  “You aren’t thinking of working on your own, are you?”

  “No, but maybe I should. I’m running short of money and commissions won’t be paid until the end of the month.”

  “I’m the one who decides when to set up a phony job. Now is not the time.” Cheryl’s voice was angry. “This scheme is getting out of hand, and I don’t like it. I kept things under control by siphoning a little here and there. You keep wanting more. I was a fool to cut you in.”

  “Let me remind you why you did. One of my customers called about a balance due. The woman paid the account in full the previous month.”

  “That was a stupid mistake on my part.”

  “One which allowed me to discover your scheme. I admit, your resourcefulness impressed me. You pocketed a one-hundred dollar cash payment from the Simpsons. When the Wilsons made a cash payment of two hundred dollars, you credited half their payment to the Simpsons and pocketed the other half. You then credited the shortage to two hundred dollars from the next customer’s payment.

  “Your problem, Cheryl, is that such a scheme requires detailed record keeping to keep track of shortages and transfer them from one account to another. You were lucky I was the one who caught your screw-up. If that customer called Rod instead of me, you would have been finished.”

  “I admit it gave me a scare. Still, I shouldn’t have let you talk me into becoming a partner. It’s all gone sideways. I want to get out.”

  “We’ll end our collaboration when I say we end it.”

  “That sounds like a threat, Nolan. I don’t like being blackmailed.”

  “There’s nothing you can do. You’re in too deep.” There was an audible snicker. “If Rod finds out, you will lose more than your job. You’ll go to jail.”

  His laugh was harsh but a moment later, his voice softened.

  “Stop worrying. I’m ready to move on. I had an interview last week for a position that pays double what Rod pays me. If that job comes through, I’m on my way.”

  “Then I wish you luck in getting the job.”

  Lea wrote a second note to remind herself that time was running out.

  “One last thing,” Nolan snarled. “If I get in trouble before I leave, you’ll have more than Rod to worry about.”

  CHAPTER THIRTY-FOUR

  Lea drove to Nolan’s address early the next morning. The red sports car was parked beside his condo.

  She knocked on the door. “I was in the neighborhood. Can you spare a few minutes?”

  If he was surprised, he didn’t show it. “No problem. I’m fixing coffee. Would you like a cup?”

  “Sure, thanks.”

  He directed her to the living room on his way to the kitchen. “Give me a moment.”

  She took a seat and looked around. He had removed the picture of Nancy Sims.

  A moment later, he brought two mugs filled with steaming liquid.

  She wasted no time getting to the point. “I was surprised to see you and Cheryl at the restaurant. You give the impression you don’t get along.”

  “We don’t.”

  She lowered the boom. “You coexist well enough to conspire to steal from Rod.”

  He choked, nearly spilling his coffee. “What are you talking about?”

  “You and Cheryl have been embezzling funds from Rod’s company. That’s why the business is on the verge of bankruptcy.”

  “That stupid cow,” he muttered. “I warned her I wanted no trouble.”

  “Going to jail for embezzlement qualifies as trouble in my book.”

  “Don’t lay this on me. She put me up to it.”

  “Do you expect me to believe you’re an unwilling accomplice?”

  “She wanted to join forces to prevent me from exposing her dirty little secret to Rod.”

  “How does she like having a partner?”

  “Once she accepted the idea, she found plenty of ways to use me,” he said angrily. “It’s me who informs Rod of nonexistent jobs and fictitious customers. I’m the one who prepares invoices for supplies and tools we never buy. Cheryl writes checks to fake vendors using Rod’s signature stamp, but I’m the one who cashes those checks.”

  “Cheryl is clever,” Lea said. “By using you, she avoids paper trails which could be traced to her.”

  “What put you on to me?”

  Lea answered his question without mentioning the recorded conversation.

  “I inspected the paid invoices. Besides poorly named companies like Insect Control Chemicals and Termite Tools, the mailing addresses didn’t check out. When I drove to the address for Insect Control Chemicals, I found myself on an empty lot.

  “Next, I traced payments for those invoices to the person who cashed the checks. A person by the name of Eugene Miller. You and Eugene don’t happen to be the same, do you?”

  Nolan responded with an unintelligible guttural sound.

  Lea continued. “Your file contains a copy of your driver’s license. The full name on your lice
nse is Nolan Eugene Miller, the name on the account into which you deposit those checks. At the end of each month, you and Cheryl divide the proceeds.”

  His face twisted in an angry scowl. “Cheryl assured me she would destroy the canceled checks.”

  “Except she didn’t. She was smart to use you to cover her tracks by keeping proof of your wrong-doing. Cheryl will claim to be as much a victim of your duplicity as Rod.”

  “That dirty double-crosser,” Nolan said in a breathy explosion of words.

  “I don’t want Cheryl to get away with this any more than you do, Nolan. Your only chance of not taking all the blame is to help me expose her part in the scam.”

  Lea held her breath while Nolan considered his options. By the time he responded, her lungs burned.

  “If I cooperate, what will you do for me?”

  “Pay back the money you took from Rod and help us prove Cheryl guilty. Then Rod may decide to fire you without pressing charges.

  Nolan’s hesitation this time was brief.

  “Tell me what to do.”

  • • •

  Lea pulled out a hundred-dollar bill from her purse and handed it to Nolan. “Take this to Cheryl as payment from one of your customers.”

  “I have a follow-up with the Andersons this afternoon,” he told her. “I’ll tell her they paid me when I was there.”

  “Good. If Cheryl holds true to form, she will pocket half the money. I’ve alerted Rod to count the cash after Cheryl leaves the office. The cash account should be short the fifty dollars Cheryl pockets. Rod will also check accounts receivables.”

  “I get it. Since Cheryl has to wait for another cash payment to come in to cover the shortage in receivables, she will only credit the Anderson account fifty dollars.”

  “Give me the name of a customer with a balance due.”

  He thought a moment. “The Browns owe three hundred dollars.”

  Lea extracted another hundred-dollar bill.

  “Give this to Cheryl tomorrow as a payment from the Browns. If she pockets half the payment, two things will show up. Once again, cash will be short by fifty dollars. An entry of fifty dollars will be credited to the Anderson account showing the account paid in full. However, the Brown account will show the same balance due of three hundred dollars until more cash comes in.”