Chapter 3 - The Audit

By eleven o'clock that morning, Lily was safely at her best friend Maya’s house down the street. Maya’s mom, Sarah, was a no-nonsense paralegal and one of the few parents from school I genuinely trusted. When Sarah saw the look on my face at her front door, she didn't ask questions; she just pulled Lily inside, gave her a bowl of homemade pancakes, and told me to take all the time I needed.
When I got back to my empty house, I sat down at my home office desk, opened my laptop, and pulled out three thick manila folders containing the last two years of financial statements for *Apex Construction LLC*—my company.
For seven years, I had built Apex from a battered Ford F-150 and a secondhand table saw into a commercial and residential framing outfit employing twelve full-time carpenters. I had worked eighty-hour weeks in sub-zero winters and sweltering summer heat while Kyle drifted between failed tech sales jobs, used car lots, and endless "business ventures" that inevitably required seed money from our parents.
And whenever Kyle was struggling, my parents would come to me.
*“Liam, he’s your brother.”*
*“Liam, family looks out for each other.”*
*“Liam, can’t you just put him on the books for some consulting? It’s a tax write-off anyway!”*
I pulled up the corporate bank portal.
Item one: Kyle’s "marketing consultancy" retainer.
Every two weeks, a direct deposit of $1,250 left my business operating account and hit Kyle’s checking account. For that money, Kyle was supposed to manage our social media pages and bring in residential leads. Our last Facebook post was dated eight months ago—a blurry photo of a concrete pour with the caption *“Work grind.”* He hadn't generated a single verified lead in eighteen months.
I hovered the mouse over the payroll software. With three clicks, I terminated the recurring contractor agreement. Effective immediately.
Next, I opened the commercial fleet fuel management portal.
I had five company trucks on the road. But there were six active cards issued under Apex Construction. The sixth card was in my father’s wallet. It was supposed to be for "emergencies"—times when Dad picked up hardware runs or delivered lumber to our staging lots when we were short on crew.
I downloaded the last ninety days of transaction history.
May 14th: Shell Gas Station, $84.50. Diesel. (Dad drove a diesel truck).
May 18th: Shell Gas Station, $76.20.
May 22nd: BP Station, $92.00.
June 2nd: Buc-ee's, $114.30. (Dad didn't even live within forty miles of a Buc-ee's; Kyle had taken a road trip to Austin that weekend).
Over the last six months, that single "emergency" card had racked up over $4,800 in fuel and convenience store purchases.
My hands didn't shake. My pulse didn't race. A bizarre, cold detachment had settled into my marrow. I picked up my phone and dialed my fleet account manager.
"Hey, Marcus. It’s Liam from Apex."
"Hey, Liam! What’s going on, man? You guys needing more cards for the new crew?"
"Opposite, actually. I need to cancel card ending in 4088 immediately. Report it as unauthorized usage starting from midnight last night. If anyone attempts to swipe it, decline the transaction."
"Done," Marcus said, the clatter of keyboard keys audible through the speaker. "Card 4088 is deactivated. Anything else?"
"Yeah. Check the logs for the bakery downtown—*The Sugar Vault*—from two days ago. Did any business card from Apex pay for an invoice there?"
Marcus paused. "Hold on, pulling up the merchant ledger... Yeah, here it is. Thursday morning. Apex corporate debit card ending in 1102. Paid two hundred and ten dollars to The Sugar Vault."
Card 1102 was the office manager card kept in the unlocked drawer of my main shop desk. A shop that Kyle had a key to because he "borrowed tools" on the weekends.
"What was the memo, Marcus?"
"Memo says: *Cupcake order revision / cancellation credit refund to master account.* Wait, looks like an adjustment was made. A credit of ninety dollars went back to the card, but an additional one hundred and twenty was charged to an alternate merchant code."
I closed my eyes.
I had paid $350 upfront for Lily’s custom two-tier princess cake. Kyle hadn't just hijacked the party. He had walked into the bakery two days prior, told the baker there was a change of plans, had Lily’s name scraped off the design, replaced it with his son's name, ordered two dozen custom blue cupcakes for his own friends, and used my office debit card to pay the difference.
He hadn't spent a single penny of his own money to ruin my daughter's day. He had made me pay for the privilege.
"Marcus," I said quietly. "Pull the security receipts and email them to my private address. Right now."
"Sending them over, Liam. You okay? You sound like you’re ready to put someone through a sheet of drywall."
"I’m great, Marcus. Never been clearer in my life."
I hung up, leaned back in my leather chair, and waited.
I didn't have to wait long.
At 1:15 PM, my phone began vibrating against the mahogany desktop. The caller ID flashed: *Kyle.*
I let it ring until it went to voicemail.
Two minutes later, it rang again.
I answered on the fourth ring. "Speak."
"Yo! What the hell is going on with the company gas card?" Kyle’s voice was high-pitched, panicked, and echoing slightly, like he was standing in a crowded store. "I’m at the pump right now trying to fill up the boat for next weekend, and the machine keeps flashing *Card Invalid*. I called the toll-free number on the back, and the automated voice said the account was terminated for fraud!"
"The card was cancelled, Kyle," I said evenly.
"Why the hell would you cancel it? I’ve got eighty gallons of premium fuel sitting in the pump waiting to authorize! There’s people waiting behind me! Just unfreeze it on the app!"
"The card is for Apex Construction employees conducting Apex Construction business," I replied. "You aren't an employee. And filling your jet boat isn't company business."
A choked, sputtering noise came from Kyle’s end. "Are you out of your mind? Dad told me you were throwing a hissy fit this morning, but this is ridiculous! You know I don't have twelve hundred bucks sitting in checking right now! Mom said you cancelled the lake house, too! What is wrong with you?"
"What's wrong with me is that I finally audited the books, Kyle."
Silence fell over the line.
"I know about the bakery," I said.
Kyle didn't speak for five long seconds. When he did, his voice had lost its blustering confidence, dropping into that defensive, slimy whine he always used when cornered.
"Look, man... you’re making a mountain out of a molehill. Jess and I were just trying to save some cash. The kid’s five! He loves superheroes! The bakery lady said she could just frost over the pink flowers with blue waves and slap Liam’s name on it. It wasn't a big deal! Lily didn't even notice!"
"Lily noticed," I said. "And she will never forget it. But that doesn't matter anymore, because you’re done."
"What do you mean I’m done?"
"Your monthly retainer is terminated. Your key to the Apex shop has been revoked—I’m having the electronic locks re-coded at three o’clock. If you step onto my yard or my job sites, my foreman will call the county sheriff for trespassing."
"You can't do that!" Kyle screamed, his voice breaking into a shriek. "I have a contract with Apex!"
"You had an at-will marketing agreement that allows termination without cause on twenty-four hours' notice," I said. "And considering you haven't generated a single dollar of revenue in two years, you’re lucky I don't sue you for breach of contract and grand larceny for the fuel cards."
"Liam, please! The truck payment is due on Friday! I can't pay the note without the bi-weekly draw!"
"Sell the boat, Kyle," I said.
May you like
And I hung up the phone.
***