The third contained a record of the user accounts responsible for those changes.
Evelyn studied the dates.
"These modifications were made in March."
Michael nodded.
"Almost a month before the meeting with Victor Lawson."
"Who authorized them?"
Michael pointed to a name.
Richard Harrington.
Evelyn felt her stomach tighten.
The chairman had not simply approved the revised budget after Daniel joined the company. He had authorized the original financial changes before Daniel had even been considered for the executive position.
"Why didn't anyone tell me?"
"Because the records were classified as executive financial correspondence."
"Who else had access?"
Michael hesitated.
"Daniel. Sophia. And someone from the external investment committee."
"Who?"
"Martin Cole."
Evelyn looked up.
Martin Cole was one of the company's senior board members. He had served as a financial adviser to Richard for nearly twenty years and was considered one of the most influential people in the organization.
He was also the chairman of the committee responsible for approving major investments.
Evelyn leaned against the pillar.
"So the three people who approved the project changes were Richard, Martin, and someone from Daniel's department."
"That's what the records suggest."
"Suggest?"
Michael took a breath.
"I found another document. It wasn't part of the official archive. It was attached to an email that had been forwarded through the chairman's private account."
He handed her another page.
The document contained a list of payments made to an outside consulting company called Northbridge Advisory.
Evelyn read the figures.
Her eyebrows drew together.
The payments were unusually large, and several had been recorded as strategic development expenses.
"Northbridge Advisory," she repeated. "I've never heard of them."
"Neither had I. I checked the registration records."
"And?"
Michael looked around before answering.
"The company was established eight months ago. Its registered address belongs to a private office building. There are no employees listed in the public records."
"Who owns it?"
"That's the strange part."
He pointed to the bottom of the page.
The listed director was a woman named Caroline Lawson.
Evelyn stared at the name.
"Related to Victor?"
"I think so. I haven't confirmed the relationship."
She looked through the remaining documents.
The payments totaled nearly three million dollars.
Three million dollars.
The exact amount she had identified as missing from the Horizon development budget.
Suddenly, the pieces began to fit together.
The money had not simply disappeared through accounting mistakes.
It had been transferred to an outside company with no apparent business operations.
The revised financial model concealed the movement.
And Daniel's appointment had provided a convenient way to place someone in control of the project after the money was gone.
Evelyn looked at Michael.
"Does Richard know you accessed these records?"
"I don't know."
"Who else has seen them?"
"Nobody."
"Good. Don't send them through the company email system."
Michael nodded.
Then he lowered his voice.
"Evelyn, there's something else."
She waited.
"Someone asked about you this morning."
"Who?"
"A man from corporate security."
"What did he want?"
"He asked whether I had spoken with you recently. He also wanted to know if I had access to the original Horizon authorization."
Evelyn stared at him.
"What did you say?"
"That I was working on another project."
"Did he believe you?"
Michael gave a nervous smile.
"I don't know."
For a moment, neither spoke.
The parking garage was quiet except for the distant sound of an engine starting on another level.
Evelyn placed the documents back inside the envelope.
"Michael, listen to me. From now on, we keep copies of everything outside the company system. But we don't publish anything, and we don't make accusations until we can establish exactly where the money went."
"Are you thinking about contacting the authorities?"
"Eventually. But first I want to understand who is involved."
Michael looked at her.
"That could be dangerous."
"I know."
"You could lose your position."
"I've already been threatened with that."
"Your reputation, too."
Evelyn gave him a tired smile.
"Michael, a reputation built on pretending not to see wrongdoing isn't worth protecting."
He looked down.
Then he nodded.
"All right. I'll help."
Evelyn reached out and briefly touched his shoulder.
"Thank you."
Michael looked uncomfortable.
"Don't thank me yet. We haven't even started."
But Evelyn knew something important had happened.
For the first time since the confrontation began, she was no longer fighting alone.
***
At 4:30 p.m., Daniel Brooks entered the chairman's office carrying a tablet.
Richard was seated behind his desk, reviewing a series of financial reports.
"You look worried," Daniel said.
Richard did not look up.
"I have reasons."
"Is this about Evelyn?"
"Partly."
Daniel placed the tablet on the desk.
"I've spoken with the security director. Her access can be suspended immediately."
Richard glanced at the screen.
"On what grounds?"
"Potential breach of confidential information."
"She hasn't released anything."
"She threatened to take documents outside the company."
"She has not done so."
Daniel leaned forward.
"You're protecting her."
Richard closed the report.
"I'm protecting this company."
Daniel gave a short laugh.
"That's what you keep telling yourself."
Richard's eyes narrowed.
"Watch your tone."
Daniel walked toward the window.
"Do you know what happens if she gets those original records in front of the board?"
"Yes."
"Then why are we wasting time?"
Richard stood.
"Because I need to know exactly how much she has discovered."
Daniel turned.
"She has the budget records. That's all."
"How do you know?"
"I've spoken to people."
"Which people?"
Daniel did not answer.
Richard moved closer.
"Did you contact anyone outside the company?"
"Not directly."
"Daniel."
The younger executive sighed.
"Victor has been informed that there may be a problem."
Richard's expression changed.
"You contacted Victor?"
"Someone had to."