That was my genuine first theory and I held it for nine days, and I was actually rather worried about him, because if he was running a process without disclosing it he was exposed and I would have to help him fix it.

So I did what I do.

I pulled the general ledger, which I had permanent access to, because I had built the chart of accounts in 2014 and nobody had ever thought to take my login away.

And I found Halvard Strategic Partners.

Two hundred and six thousand dollars over nineteen months, in payments between four and eleven thousand, categorized as strategic development consulting, approved at a level that did not require board visibility.

Halvard Strategic Partners was registered in Nevada.