Chapter Three

3.1 Jaimee the Audit and Coffee

Left alone to do the grunt work, Jaimee examined the bank’s online statements and listed all deposits made over the current reporting period. Boring work, but necessary. Validating each entry to the church’s revenue statement, he would eventually reconcile the total bank deposits to total church revenue. This forensic approach he enjoyed immensely. Often such a reconciliation highlighted any unusual problems which required further investigation. Most clients did not understand that auditors had techniques they relied on, quite apart from the client's own procedures.

At that moment, the internal phone rang.

‘Hello, this is Jaimee Burrows. How . . .’

‘Hi buddy, it’s Paul Hudson . . .’

Buddy?

‘ . . . I’d like to invite you up for coffee. How are you placed now?’

‘Ummm, (hesitating) sure; that would be great. I’ll meet you in the cafeteria . . .’

‘Nothing doing buddy . . .

Buddy again?

‘ . . . I’m taking you to the private dining room; believe me the coffee’s much better. It’s quieter and we’ll get a chance to know each other. Meet me there in about 10 minutes; you know where to go?’

‘Yeah . . . yeah, sure. I know where it is. Thanks, I’m looking forward to a chat.’

Replacing the receiver, Jaimee’s heart thumped dangerously. Excitement battled with bewilderment at this unexpected development. At the same time, he decided to be cautious.

This is exactly what Andrew told me about being careful. What other ulterior motive could Paul have other than to pump me for info on the audit. But I’m also excited and stupidly breathless about being alone with him. It’s a sorta death-wish. I don’t want to get involved on one level but on another . . . I want him. I Gotta keep thinking about Simon and remember I’m doing an audit on this guy’s organization. No conflict of interest Jaimee; just keep a respectable natural distance.

Ten minutes later he knocked on the door to the private dining room. The door opened to reveal a smiling Paul dressed in casual clothes. Dark form-hugging blue jeans and a white polo shirt, open at the neck, exposing a few fair hairs and tanned skin. The smile radiated sunshine and lit up the handsome tanned face.

Shit!

‘Come in Jaimee. Been wanting to chat with you for several days now. Sit, sit! Now how do you like your coffee? Wait, perhaps you’d like tea? We’ve got . . .’

‘No, no . . . coffee’s fine. Ummm, black please and no sugar.’

‘Coming up . . . any nibbles? We’ve got cookies and a few cakes. Just tell me . . .’

‘No thanks, I’m good. Just black coffee please.’

Jaimee became transfixed as Paul’s tightly encased arse undulated across to the coffee bar. Seeking distraction, he surveyed the private dining room. The centerpiece was a dining table with placings for perhaps twelve people. The walls were cream and adorned with landscape paintings depicting Australian outback scenes. Several canvases by the famous Aboriginal artist Albert Namatjira were prominently displayed. A Cherry-red carpet matched the dining table. At one end stood the coffee bar at which Paul’s bum was busy getting coffee. A cozy corner had been set up for two people to chat privately.

‘Hey, take a seat by the corner there. Coffee’s ready.’

Acknowledging the invitation, Jaimee ambled over to the corner and sank into an extremely comfortable white leather sofa-like chair. Almost immediately, Paul placed a tray of coffee mugs on a low table within Jaimee’s easy reach. Out of the corner of his eye, Jaimee surveyed Paul.

Wow, he’s so damned sexy in casual clothes. What’s his game? This whole scenario, the private dining room, a cozy little twosome, the casual clothes – the tight casual clothes, is either out to impress or intending to intimidate. And why is his hand shaking when he picks up his mug? Keep it professional, Jaimee.

For several moments they remained silent. Jaimee took a sip of coffee and found it delicious.

‘Hey, the coffee’s great. What sort is it? I take it you grind your own beans.’

‘Yep, it’s a special blend I found in my travels but basically, it’s grown in Brazil. Glad you like it.’

Paul took another sip and Jaimee noticed the slight tremor again when he raised his mug.

‘So tell me about Jaimee Burrows. I’d like to get to know you better. I hear great things from your boss, but who’s the guy called Jaimee?’

Jaimee sipped his brew whilst he carefully constructed a reply.

‘Not much to tell. I’m 22, a CPA, I have a dog named Mickey, and love Aussie Rules footy.’

‘Oh come now, sounds like you’re reading from a resume. Are you married? Any girlfriends or plans to get married?’

‘No, none of those.’

‘None? A handsome bloke like you . . . none? I would’ve thought you’d have women pestering you. So how do you enjoy yourself socially?’

This is getting a little personal. What’s he getting at? I think – or hope – he’s trying to find out if I’m gay. That’s definitely not gonna happen because he could be trying to get some leverage on me and the audit. Being fundamental Christians, they definitely are against gays so to admit would give him clout. Actually, he’s starting to piss me off; I need to get outta here asap.

‘I suppose the right person hasn’t come along to sweep me off my feet yet. I’m probably a bit shy socially and guess not attractive to some women. I’ve got a little fox terrier-cross called Mickey that I adore. He’s great company. So what about yourself Paul, I hear you’re engaged?’

Pausing to sip, Paul Hudson didn’t respond immediately. Again that tremor as he raised his mug.

‘Well, that’s the official line. I’m a bit like you. Nobody’s swept me off my feet up till now . . .

How do I read ‘up till now’?

. . . but to satisfy my parents, I allowed myself to be named with Jenny Simpson . . . ummm . . . she’s the daughter of Senator Simpson who actively supports the Church. Believe me, I’m not hopelessly in love and I think she feels the same way. For the time being it's calmed down expectations, but at some stage, Jenny and I will have to have a serious talk.’

‘Don’t you want to get married, you know have kids, a crippling mortgage, large Christmas gatherings, private school fees. I’m jealous.’

‘(Laughing) No you’re not! You’re taking the piss. And I sorta agree with what you’re implying. I like my life as it is. I enjoy my privacy and don’t want to get hitched to just anybody, because whoever that person is, I want to give myself completely. I’ve never been in love, you know, with another person and . . . well, I’m hoping that’ll change. Wow! I’ve never opened up like this before; seems I’ve got a case of verbal diarrhea.’

Now I’m feeling like shit. He’s vulnerable, lonely, and reaching out. He just maybe is the genuine article but I’ve still gotta be wary; he could still be conning me. This is getting awkward; gotta watch myself. But I’m getting very attracted to him. It’s weird but he turns me on in a fundamental way. Hey . . . don’t go there; think of Simon. This is just a crush and nothing long-term will result.

As if to cover his embarrassment, Paul became serious for a moment.

‘Jaimee, I couldn’t blame you for thinking this get-together may cross professional lines and jeopardize your brief. I’m sorry, but I could never do that because my motives are purely personal. I’m a lonely person, don’t have many friends and very little social life. When I first met you I sensed a kindred soul – rightly or wrongly – and wanted to have a private talk. Please don’t distrust my motives. If I make you feel uncomfortable we’ll end this now.’

‘Well the thought did cross my mind when you invited me . . . but not now. No, I’m not uncomfortable and . . , yes, I would like to be friends, but at the same time, I’ve got a boss I report to and don’t want to go behind his back. Our relationship surely has challenges because your life and mine are somewhat different. Our worlds don’t exactly blend together.’

‘Of course not! Do they have to? Isn’t it enough for two people to just like each other and work forward on that basis. I sorta knew the moment I saw you that there was a connection; all I’m doing is flicking the switch to ‘on’. I’m hoping you feel the same way.’

‘(Hesitantly) yes . . . yes, I did feel something when we met and . . . yes, it’s worth pursuing. (looking Paul in the eye) Very much so!’

That admission by Jaimee caused a comfortable silence between the two men. A first step had been taken. Eventually, Paul placed his mug, which he’d been holding with both hands, on the table and responded,

‘That’s fucking great! (they both laughed) Contrary to what you may think, I’m not a very religious person. I thought I should talk about this up front because you’d be entitled to believe I’m a fundamentalist Christian. I’m definitely not, so don’t get alarmed I’m gonna ply you with born-again Christianity. It’s just . . . ‘

‘Wow! That does surprise me, yes, I thought you are into all the stuff your parents' sprout. What do you believe then?’

‘Oh no you don’t, it’s your turn to take a chance and be open. Are you at all religious?’

‘No, I’m not. I was raised a Catholic, but somewhere along the way I began to suspect all the crap they taught. As I got older I started to do research and ended up with too many questions and no answers. No, at some stage I became an Atheist and found freedom, happiness, and absence of guilt. No amount of sermonizing and concern about my immortal soul could drag me back to organized religion. Sorry, mate.’

‘Don’t be sorry, because I agree with you. I’m . . .’

‘(Surprised) WHAT! Did I hear you right? (Paul nodded whilst smiling) Then how do you immerse yourself daily in religious matters if you don’t believe in what your parents are preaching? WAIT! you’re not telling me you’re an Atheist too?’

‘Sadly I’m getting to that point, you’ve gotta understand our generation is vastly different from our parents. We’ve had the internet to provide research facilities and get answers that weren’t available in the past. And of course, there’s science. I believe in science and the explanations it provides, take evolution . . .’

‘You’re not answering my question. It must be hard, if not impossible, to immerse yourself daily in something you don’t believe in. I’d go bonkers! Don’t you struggle with conscience issues? You must be very strong because I know I couldn’t live like that.’

‘Aren’t you forgetting something? (Jaimee shrugged) It’s just a business. Like you, I’m a qualified CPA and all I do is make sure the Bank Statements are reconciled, and the Revenue, Balance sheets are accurate. Like any other business, I have to report to the Board of Elders monthly. I just try and ignore the source of our income . . . (Paul paused as a thought emerged) . . . and yes, I do worry sometimes that small people can hand over money they can’t afford. But it’s not my place to complain. Like you, I’m an employee and I’ve got bosses I have to take orders from.’

‘I guess when you put it that way I can understand. But I don’t care what you say, not being in tune with your parents must put a strain on you personally.’

Paul looked up at the ceiling deep in thought whilst Jaimee had his own thoughts churning around.

He’s so open and exposed. I can’t help but trust him. He must be a very miserable young man. His very vulnerability makes him so more attractive. Jesus, were he to be gay I’d have no trouble falling for him; he’s a sparrow with a broken wing and needs to be cared for.

Coming out of his thought bubble Paul lent towards Jaimee and looked directly into his eyes.

‘I’ve opened up much more than I intended Jaimee; I trust you to keep our conversation private. Look, as far as business goes you have to do your job and if by any chance you have to issue an adverse report, you must do so. I want dearly to be your friend but that shouldn’t inhibit, in any way, you doing your job. I insist.’

‘Thanks for that. I always take a professional approach to work but it’s kind that you recognize a dilemma. I . . . I like you, Paul. Thanks for offering friendship.’

‘I just knew there is something between us. When I invited you I had no idea I’d open up as much as I have. But, no worries, I’ve enjoyed our talk, (laughing) even if you know more about me than I know about you.’

‘(embarrassed) Sorry, have I been too inquisitive? you’re not the person I imagined you to be . . . and take that as a compliment.’

Smiling, Paul leaned over and squeezed Jaimee’s leg. The touch caused a surge of happiness and breathlessness which he’d seldom experienced before.

‘Thank you. Now I’ve kept you from your work for nearly an hour. It wouldn’t be polite for you and me to have coffee alone when you’ve got the team with you, but somehow I want to stay in touch. Where there’s a will there’s always a way.’

‘(Self-conscious) yes I do understand. For the duration of the audit, I’ll be here alone but sometimes with an under-grad or two depending on the current task. Andrew and Barbra probably will only come by in the late afternoon to check on progress. Thank you Paul, this has been great. I’m glad you invited me.’

Leaving the empty cold mugs on the table they went back to work.

<<<>>>

Later that afternoon Andrew came by and Jaimee brought him up to date with progress. He also described his time with Paul Hudson.

‘I started out being suspicious, but after chatting I ended up convinced he is a lonely man at odds with parents and the Church institution. Maybe I’m naïve but I don’t believe he has an ulterior motive. He wants to continue being a friend so time will tell if he’s genuine or not. I think he knew he went too far talking about his engagement. I promised I’d respect his privacy so please Andrew don’t relay that back to the Partners.’

‘No, no of course not. I appreciate you telling me about your time with Hudson. I’m confused though about his role in the Church. Do you think he’s totally in control or just takes orders from his parents?’ If he’s not the driving force then we’d better have a closer look at the senior Hudsons.’

‘Do you want me to pursue a friendship with Paul? I’m getting a little uncomfortable with being a friend while then trying to find issues with his records.’

‘I think you should continue. After all, he said himself didn’t he that he expects you to be professional? If he comes through clean and you gain a friend then that would be a good outcome for all. I can’t see any problems. As you said if he’s got some hidden agenda then time will expose any ultra-motive. I’m simply gonna tell Peter that you’ve established a good relationship with the man and leave it at that. OK?’

. . . and I never said anything to Andrew about Paul’s hand tremor.

3.2 Paul’s Anxiety.

After saying goodbye to Jaimee, Paul again retreated to his office. On the way in, his Secretary asked if he needed coffee; he thanked her and replied ‘No Thanks’. Now sitting back staring at the ceiling, and looking a picture of despair, he reflected on his meeting.

I’m fucked! I’m falling in love with the guy who’s gonna put me in jail. Jaimee’s intelligent and as a trained CPA he’ll eventually find out how rotten this bloody church is. When the shit hit’s the fan, I can’t protest I didn’t know anything. It’s dear old mother and dear old father who’ll point the finger at me. I’m the scapegoat. They’ll cry ‘shock . . . horror’ and leave me to face criminal charges. Sure . . . how often have I told them I don’t want any part of their dirty schemes. I’ve got some proof but that notwithstanding, I’m the Chief Financial Officer; it’s my head that’s on the block. There’s no way out for me. Shit, I’m not even . . . whoa, I’m not gonna go there.

Fuck, he’s gorgeous. His tan is more than skin deep, it’s part of him. His black hair and those dark brown eyes leave me breathless. I could lose myself in their depth. I can tell the way he walks and carries himself, he’s got an athletic body. God if only I could get him shirtless. Stop that! . . . I’m lusting over someone I can’t have. All my life I’ve waited for someone like him to come along, and now . . . He’s such a gentle soul and deserves somebody better.

Even if I manage to avoid jail, I’d never get another job as a CPA. I’m trapped . . . totally ratshit! And of course, there’s mother’s friends. If I ever turned myself in and spilled my guts just to get off lightly, those bastards would kill me for sure . . . and not pleasantly. I’m fuck’n doomed . . . there’s no way out. Fuck! (sob) . . .I’m afraid . . . (sob) . . . it’s not fair . . . (sob) . . .(sob)

Paul started to cry; his shoulders heaved as the hopelessness of his situation overwhelmed him. Reaching for his mobile he placed a call to the Chinese opium den.

3.3 Continuing The Audit

Several days later Jaimee had almost finished his examination of the Church’s Bank deposits. At first, nothing untoward emerged, but gradually he became aware of numerous regular deposits just under the $10,000 statutory reporting threshold. The amounts ranged from $9,500 to $9,700. Investigating further he found they all came from an organization called ‘Capital Resources’. They were a small private company with Directors listed as ‘John William Goodfellow’ and ‘James Peter Moody’. Deciding that some people wanted to keep donations private and not involve government authorities, Jaimee just added the list to his Working Papers.

His Gross Income reconciliation highlighted some questionable entries but nothing to create ‘red’ flags.

Later that afternoon Jaimee mentioned the deposit anomalies to Andrew and showed him the list he’d made.

‘Hmm . . . and you say your investigation of those Directors drew a blank?’

‘Yep, I Googled the names and nothing came up. I can only guess the names are a front for people who don’t want to be directly associated with the church but want to contribute anyway. I don’t have any reason to be suspicious. Should we alert the Reserve Bank?’

‘The Reserve Bank? No Jaimee, I don’t think that’s necessary at this time. Not yet anyway. I’ll run it by Frank just to keep him in the loop. (hesitating) Look Jaimee you should know that the Elders suspect something’s not right. That’s why they insisted on an audit. From what your finding, I think you’re on to something big. Just keep digging. Good job anyway. I’ll leave you to it. By the way, Barbra’s been reassigned so it’ll just be you and the undergrads doing the grunt work. Is that OK?’

‘No worries! Will you come by here to review progress or do you want me to come back to the office?’

‘Nah! I’ll try and see you here every second day but you can always phone me if something comes up urgent. By the way, how’s your friendship with Paul Hudson progressing? Had any further contact?’

‘No, surprisingly I haven’t heard from him since our coffee date. I’m gonna try and keep in touch. I don’t know why but something tells me I should pursue the friendship.’

‘OK mate . . . we’ll talk again.