The Audit Ch. 01

I am an accountant for the state of Virginia. My job is to audit local governments to make sure that they are complying with all of the rules and regulations of the state. Most of the local governments follow all of the rules and to be truthful, my job is fairly boring. I have been doing it for eleven years and have only found two small cases of fraud. Both cases were misdemeanors and handled by getting the guilty party to resign with no publicity. This story is about how I found a larger fraud, and how that discovery changed my life forever.

I was auditing a local government in northern Virginia when I found some irregular entries with regard to copy revenue. It appeared that while the number of people using the public retrieval machines had increased, the copy revenue had stayed virtually flat. Then I found that the County used public copy card keys for both staff and public copies. This raised my auditor antenna because copies made with these cards could not be separated from staff use (for which there was no charge) and public use (used by non-professionals that needed to print out pages from the system). So, I had no way of using the counters to determine if fraud had occurred because the use could have been staff that didn't have to pay.

After September 11th, the County installed security cameras that covered all of the areas of the office that might be the source of crime. One of these areas was the cashier area that took in money for filings and copies. The cameras were hidden from view, and I only knew about them because of my experience in these offices.

I found that there were three employees that had authority to operate the cash register. Two of them were older women who had worked for the office for more than fifteen years. The third was a beautiful blonde that had worked in the office for only eleven months. My gut told me that if anything was happening that was illegal, it was likely the new employee.

"Amy" was the type of girl that had ignored me in high school and college. I suspected that she had lived her entire life as the popular girl that guys got tongue tied just being around. She was 5'7" with blonde hair and blue eyes. Her features indicated that she was a real blonde. She was athletically thin with a very sexy curve in her calves and nice high breasts. Given all of the Victoria Secret padding these days, I couldn't tell if her books were B or C cup, but they were certainly very nice. I noticed that many of the men checking out at the cashier's station were staring at her. She wore short skirts that showed off her athletic and perfect legs, and she alternated between tasteful and tight tops. It appeared that she took in more money on tight tops days.

I met with the head of security for the County and asked to check out the camera records for the cashier area for the office. The camera actually recorded to a digital format, and I took two weeks worth of DVDs to my hotel room to see if I could spot any illegal activity. It didn't take long. After I watched the first few hours of the day before, I noticed that the game was pretty simple. If the blonde took in people's money, she politely asked if they wanted a receipt. If they said yes, she did everything by the book. If they didn't, she entered a transaction into the system for less money than the person was being changed, then she made correct change for the user and slid the rest of the money into a gap by the cash register that fell into a drawer beneath.

At the end of the day, she had made five transactions that totaled sixty dollars incorrectly, putting the money in the slot at the end of each transaction. But, she didn't make any attempt to get the money at the end of the day. I went back for eight days before I saw her go get the money at lunch one day when no one else was looking. She did it very quickly and I'm sure no one noticed her moves. The total amount of money diverted in those eight days was seven hundred twenty dollars.

I went back to the head of security and found out that they only kept the digital camera data for sixty days unless there was some problem. I got all sixty days worth of information and went through all of the transactions during the next three days back in Richmond in my office. I found that the total amount stolen was four thousand six hundred dollars. I knew that I needed to document five thousand dollars to make it a felony charge. The state of Virginia does not look kindly on theft from the government. If I could document ten thousand or more, it became a more serious felony charge.

To tell the truth, once I determined what was happening, I could have passed the information to another department. They would have reviewed all of the film and made the detailed notes of the theft. But, I was captivated by this girl. I kept thinking how satisfying it would be to bust a girl that represented all of the beautiful women that had ignored me during my life. It also didn't hurt that this information would be very helpful to my career.

I wanted to take her down for at least the $5,000 felony, but I had to complete my audit by the end of the week. So far, I had documented three thousand nine hundred dollars. It would take a few more weeks to get what I needed. But, the only way I could extend my deadline would be to explain the situation to one of my supervisors who would then forward the issue to the state's fraud investigation unit. If that happened, I would lose much of the credit for the bust. Then I came up with the idea that changed my life.

I decided to meet with Amy in private. I would inform her of the cameras that she didn't know about. I would tell her that I had gone through two weeks worth of tape and determined that she had stolen over one thousand dollars. I would tell her that I found the tape review boring. In exchange for her admitting how much she had taken over the last eleven months, I would recommend lighter charges due to her cooperation. So long as she at least admitted more than five thousand, she would go down for a felony. Hell, maybe she would admit to more than ten thousand. I prepared statements that she could sign admitting her guilt and the amount.

The Meeting

At 9AM the next morning I introduced myself to Amy and asked if she would meet with me to discuss some issues that had come up during my audit. She didn't appear nervous and I had fantasized that she would be sweating even before I started talking.

I asked her to enter the conference room where I had set up during the audit. I followed her into the room and couldn't help but notice how tight and small her ass was. The room had no windows and only one door for entry. I shut the door behind us, but did not lock it.

I began by telling her, "Amy, I work for the Commonwealth of Virginia's audit team. Our job is to make sure that all of the policies and procedures outlined by the state for the receipt of funds by local governments are followed. In the case of this office, I have found some discrepancies." She looked uncomfortable, but still managed to give me a small smile. I don't know if she thought I didn't know it was her, or if she thought she could flirt her way out of trouble. In any event, she didn't say a word. I then said, "I have found that thousands of dollars have been stolen from the County through the use of false receipts for copies. Do you know anything about this?"

Amy replied uneasily, "I don't think that anyone around here would take any money. If there is a problem, I'm sure it's just a clerical error." Her breathing speed up as she spoke, and I finally had her nervous.

I then said, "Amy, I'm actually sure that the theft is intentional. In fact, I'm sure that you are the one stealing the money." I had decided the night before to be direct and scare her immediately.

"I don't know what you are talking about. I have never stolen anything in my life."

"Amy, we both know that's not true. But there is something that you don't know, and that's the fact that all of the transactions that you ring up at the cash register are recorded by a closed circuit camera installed after 9/11. The camera is hidden from view and no one bothered to ever tell you about it. It recorded all of the thefts you made, including the sound. I bet you have flirted your way to over twenty thousand dollars of the people's money."

Amy responded, "I haven't stolen any money. Why don't you show me these tapes and I can explain why your thinking is in error."

"Sure" I said. I set up the DVDs to play on my laptop. Before I started I told her that there were other copies of the tapes and that breaking my laptop or the DVDs wouldn't help her. I showed her two days worth of her thefts. It was very clear from the tapes what she was doing and I totally had her.

Amy sat still for a few minutes and closed her eyes. A tear came out of the right eye and she quickly wiped it away. Then she looked at me and said "What happens now?"

I told her, "I am tired of looking at all of this video. The taping goes back to the beginning of your employment here, I bluffed. If you agree to admit to the amount of money that you have stolen, I won't have to waste my time going over all of the tapes. I will tell the Commonwealth's Attorney (like the District Attorney in other states) that you cooperated. I'll recommend that he consider your cooperation."

She looked at me and asked "Who knows about this as of right now?"

I looked into her eyes and could tell that she was building to something. "Why do you ask?"

"Please, just answer my question."

"As soon as we walk out of here, I have to tell your boss. You will be placed on administrative leave without pay and eventually fired. You will obviously not get any reference from the County and you will be prosecuted. At trial, you will get a jury of your peers. I have to tell you, people hate people who steal their tax dollars. They will think that you stole what they paid, and you are the reason taxes are so high. They will want to throw you under the jail. That's why I suggest you cooperate with me so my recommendation can be favorable and you can cut a deal with no trial."

Amy responded, "But right now, only you and I know of my alleged misdeeds. Maybe there is some way that we could work this out between the two of us. Maybe I can make it worth your while to forget about all of this. And I will promise to resign in a couple of weeks, not take anymore money, and never work in government again."

When the day started, I was looking forward to nailing this girl with the law. Now, it appeared that she might be suggesting that I could have my way with her. I had to be careful here.

"What are you suggesting?" I asked.

"What do you think I am suggesting?" she responded.

"I don't have any idea" I deadpanned. "Why don't you tell me? But first, I have to ask, do you have any tape recorder on you?" She shook her head 'No." I sat there for a few minutes while the possibilities raced through my head. She didn't have a purse when she came in. If she had a recorder, it would have to have been in her hands or outfit. She would have no way to have known what was coming. The staff didn't even know that an audit was happening. There a no way that she was taping this conversation.

"Before you explain your offer, I want you to stand up." She stood up as requested. I then went all around where she was sitting to see if there was any recording device. I locked the door to the conference room. "I think you may be offering me something that I don't want a record of. Please take off your blouse so that I can see that there are no recording devices on your body."

She slowly took off her blouse to reveal a taught stomach that showed that she believed in ab crunches. She was wearing a white underwire bra that revealed that her boobs were at least C cups. She said, "Are you satisfied that I am not wired. I had no idea this was coming. Who do you think I am? A secret agent that takes small amounts of money from the cash register?"

She laughed when she said this and it made me angry. I was one with the power. She was the one that would be going to jail. She was the one that suggested that there may be another way to resolve this, but she was thinking that she would manipulate me into making this all go away. I was curious how little she thought she could do to make it go away. "Tell me your offer now."

"You are probably married" she started. "I bet you don't ever get a blow job unless it's your anniversary or birthday. I happen to give a wonderful blow job. In fact, if you agree to forget all of this accounting confusion, I'm willing to give you the best blow job that you have ever had."

I looked at her and made a mean face. "Listen Amy, what my wife and I do in the privacy of our bedroom is not open for discussion here. But, I have to tell you that your offer isn't even close to enough. Finding a theft of money like this will help my career significantly. I'm not going to give it up for a blow job. And, I seriously doubt that it would be the best of my life." She got a surprised look on her face as she started to realize I had the power now.

"I do find you very attractive though. You represent every bitchy girl that never gave me the time of day. I have to be back in Richmond on Monday. Today is Friday and I think that I would be willing to forget about this matter if you agreed to be mine for the entire weekend."

Amy looked hard at me trying to determine what I would really settle for. Then she asked, "What does it mean to be yours for the entire weekend?"

"You would agree to be my sex slave starting at 6PM tonight and lasting until 9PM on Sunday evening. If you do everything that you are told, I will forget that this ever happened. You will have to resign from your job and agree to never work in Virginia government again." Then, I went for the whole enchilada.

"You will do whatever I tell you to do. If I ask you to suck my cock you will. If I tell you to suck my cock until I come in your mouth you will. If I tell you to swallow my come you will. Do you understand?"

Amy was shocked by the words coming out of my mouth. She just gasped and said nothing. I wasn't finished. "If I tell you that I want to fuck you in any position imaginable, you will make that position happen. If I tell you that I want to fuck that firm tiny ass of your, you will let me. If I fuck you and decide that I don't want my come in your pussy, I'll just pull out and come somewhere else. I may choose your mouth. I may choose your belly. If I come on your belly, I may make you scoop my come up and still eat it." I was channeling every porn movie that I had ever seen in a hotel room. "I haven't even thought of everything that I will make you do this weekend. And, if you refuse to do any one thing, I will still make sure that you will pay for your actions with jail time." I couldn't believe myself. I had just become some raving asshole that I had avoided being my entire life. I thought I was reasonable happy with my life, but never having the ability to land a pretty girl had apparently affected me. I was abusing my position of power like I never imaged. Like I had not even thought was possible. And, to tell the truth, I loved it. Even if she said no, I had a hell of a fun time making that speech. "Do you agree to these terms?"

Amy stuttered. I couldn't understand what she had tried to say. She asked if maybe it could be just one night, and if we could limit it to oral and straight sex. I held firm, and demanded total submission. Amy thought for a couple of minutes and said, "I agree."

"Do you live alone?" I asked. She nodded "yes." "Do you live in a house?" Again, she nodded in the affirmative. Then I told her the performance would be at her house and that there better not be any boyfriend waiting to kick my ass when I got there. I told her that I had sent all of the evidence to a friend of mine with instructions to only open the e-mail files if something happened to me. I told her that it would be very stupid for her to do anything.

"Now," I said "I am going to need a show of good faith on your part before you leave here now." Amy looked sacred. "If you agree to do anything I say for over 48 hours, you can show that you are capable by doing whatever I say now."

"What if someone comes in while we are doing something? How will you explain that?" Amy asked. I could tell that she thought this might get her out of it in the office.

"Look. The door is locked. I have the only key. I have not been interrupted once in the five days that I have worked in this room. No one is going to interrupt us. Now, if you will kindly remove your skirt."

Amy slowly took off her skirt. She was wearing very small underwear that was getting the intended rise out of whoever saw it. My dick was as hard as a rock as I looked at this beauty with only her bra, panties, and heels on. This was better than any strip club I had ever been to, because there was going to be sex in this champagne room.

"Go over to the wall and turn around." She did as she was told, facing away from me as I stared at her perfect ass.

"Now bend over so I can see that terrific ass and your pussy poking through the gap in your legs." She did what she was told without a sound.

"Now, bend over and grab your ankles." When she did this, I thought I would pop right there. I was enjoying my power.

"Stand up and face me." She complied. "Take off your bra and let it fall to the ground." When she did this I was in heaven. This girl had to have had breast implants. Her tits were perfect and they had no sag. "You have implants don't you?" I asked. She nodded yes.

"Take you panties off and show me that beautiful pussy." She took the panties off, never saying a word during all of my commands. Here was this beautiful girl completely naked in front of me. Her blond pubic patch was every bit as beautiful as I had imagined.

"Get on your hands and knees and crawl to me." At this command, she had her first resistance.

"Isn't this enough?" she said, gesturing to her body. "Do you really have to humiliate me sexually to get what you want? Wouldn't you rather just have me willing to make love to you in a way that I enjoy it as well?"

I immediately stood up and got in her face. "I have all of the power here. I am enjoying having this power. I will tell you what I want at all times. Do not question my commands. If you want to go to prison, put on your clothes and go. You don't have to do anything else. But, you will be held responsible for your actions. Up to this point I haven't even touched you. If you agree to stay, I will begin to make you my submissive. What will it be?"

She backed up a few steps to be next to the wall and I thought she might have just decided to take her chances with the criminal charges. It wasn't going to be worth having to please me. But, then she dropped to the ground on all fours and started to crawl to me. I smiled and went back to my chair. When she got to my chair, I couldn't help myself. I reached down and grabbed her right breast and squeezed it. This was the most attractive tit I had ever touched. As the weekend would extend, I assumed I would be able to add a number of other female parts to this type of claim.

"Stand up and face me,' I instructed. She complied. Then I began to suck on one tit while I grabbed the other. Then I alternated. Finally, I began to lightly chew on each nipple. I was in heaven.

"Lie back on the conference table," was my next instruction. "Show me that pussy." She complied. "Take your hand and spread the lips of your pussy so I can see the beautiful pink inside." After seeing that, I lost control for a bit and dove into her pussy. I ate it as though she were a long lost lover. She was very wet, so it appeared that her body had betrayed her mind. I was sure that she hated me, but I had her on the verge of orgasm when I inserted one finger in her pussy and intensified my work on her clit. She orgasmed fiercely, but managed to hold down the sound for fear of being heard. After she came I continued to eat her pussy and then I moved my attention to her ass. I had never licked any girl's ass before, but I was tonguing the perfection that was her ass. This made her go wild and she orgasmed again.