Audit

After discussing it among themselves, Cobblepot decided to lie in wait, Gordon went to investigate whether any of the convicted felons listed in police records had been up to anything since their release, and Li Jie was responsible for...

"You're going to see other informants? Can I ask what kind of...?"

"No kind at all. I was just putting him off. That guy won't just investigate the ex-cons. He'll go over the vault robbery scene again, check every black-market channel in Gotham City, and investigate every known violent gang."

Li Jie stepped on the brake. "I'm not interested in humoring him, and I don't have the energy. That work might throw people off a little, but it won't turn up any real leads. All right, here's your stop. Out!"

"Thanks!"

Cobblepot climbed out, then turned back and bent down with a smile. "Jay, aren't you coming in for a drink?"

"Next time. Oh, and tell your men to watch themselves. Those robbers might kill a couple of people to make a point before they come looking for you. Also, think about what you need to have ready."

Cobblepot's face went pale. Fortunately, he was already so fair-skinned that it barely showed.

"All right, I understand. I'll be careful."

Li Jie turned the car around and headed straight for the tax building at Civic Plaza. Making himself as inconspicuous as possible, he tiptoed past row after row of cubicles, reached Erika Hale's workstation, and quietly greeted her.

"Hi, Ms. Hale. Sorry I'm a few days late."

"If apologies worked, a lot of people wouldn't receive tax penalties." Hale glanced at Li Jie over her glasses. "The police should understand that principle very well, too."

She checked her watch. "Lunch isn't for another fifteen minutes. Please wait by reception. Also..." She nudged the large box under her desk with her foot. "You'll have to carry this out yourself."

"Right... all right."

Li Jie felt utterly overpowered by her presence. He meekly picked up the box and crept out of the work area as though he'd done something wrong. Only after sitting down on the waiting bench beside reception did it suddenly hit him.

"Wait, I'm the fucking paying client here!"

When the clock struck noon, Li Jie mentally estimated how long the walk would take. Erika Hale appeared almost exactly on the second.

He picked up the box and went to meet her.

"Ms. Hale, to apologize for taking up your time, let me buy you lunch. And while we're at it..."

He lightly patted the box. Hale considered it for two seconds, then nodded. "All right. There's a Mediterranean restaurant called the Sunflower Bistro just up ahead. It's quiet, the atmosphere is pleasant, and we won't need a reservation. Would that suit you?"

"Huh? Oh, of course. I'll eat anything."

Hale wore flat, soft-soled leather shoes that made almost no sound as she walked. Carrying the box, Li Jie followed close behind her like one of Wilson's ancestors from years gone by. They crossed the plaza and arrived at an unassuming little restaurant. A sign in a simple serif typeface hung over the entrance. Inside were warm-toned stucco walls, dark wooden floors, and tables laid with linen cloths, olive oil bottles, and small baskets of bread.

Only three or four tables were occupied. The owner showed them to their seats, and Hale gave the menu a perfunctory glance before handing it to Li Jie.

"No alcohol. A Caprese salad and grilled salmon."

With a fingertip, she nudged the slightly crooked knife and fork into parallel alignment, then addressed Li Jie, who was staring at the menu in distress. "Are you ready, Officer? We need to begin."

"Ah! Oh, yes, ready!"

Li Jie had never eaten at a place like this before. The prices beside the dishes nearly made his eyes pop out. Unable to find anything familiar, like a spicy chicken burger, he hurriedly ordered two dishes and sat bolt upright under the owner's strange look before the man left.

"All right, Ms. Hale. What can you tell me about these documents?"

"I've sorted all the documents into categories and marked them with different-colored ties and labels."

Erika Hale bent down and pulled a sheet of paper from the top of the box.

"This is a summary of my findings. If these documents came from CPS, then there are indeed serious problems with their accounts. But I'm not a police officer, so I can't determine whether they're connected to child trafficking."

She ran her finger down the text, line by line. "First, their accounts show large numbers of recurring donations. I traced the sources, and they're all shell companies registered in the Cayman Islands or the Seychelles. Second, they have numerous unusual transportation expenses, several times the normal cost of shipping goods, yet the declared cargo consists entirely of ordinary household supplies..."

"..."

"...So, in short, these cash flows don't match their products or operations at all. A great deal of the outgoing money also ends up in the personal accounts of CPS and government officials. If you can obtain CPS's public financial statements and compare the dates, you should find more."

"Ah... uh... oh...!"

One technical term after another struck Li Jie's brain like rubber bullets. By the end, he'd barely managed to distill it all into one short phrase.

The accounts were dodgy!

That was enough.

Seeing that Hale had finished, he hurriedly took the summary from her and carefully put it back in the box.

"Thank you, Ms. Hale. I've really taken up too much of your time. Let's... eat first."

Erika Hale nodded and watched the owner arrange three bowls of soup in a row on Li Jie's side of the table.

"What the hell is this?" Li Jie looked at the food in front of him, then at the grilled fish and salad placed before Hale.

"What you ordered, sir. And one of the soups is complimentary."

What had he done to deserve this?

Li Jie could only watch as Erika Hale leisurely ate her low-fat, healthy lunch, complete with authentic buffalo mozzarella, while he sat across from her gulping down soup. One bowl was even his most hated flavor: mushroom and seafood.

What? Leave it?

It cost a hundred and twelve dollars for two people, before the tip, and you want me to leave it?

I'd lick the bowls clean!

The result was that even after he returned to the police station, his belly was still sloshing like Gotham Harbor. He dropped the box at his feet, slumped back in his chair, and let out a long breath.

"Phew... burp!"

Alan poked his head through the doorway. "Sheriff!"

"Uh... oh!" Li Jie straightened and beckoned him over. "I wasn't asleep. Go on, what is it? How did things go today?"

"Anna went on patrol. I sent Otis with her, but those two... I was afraid something might go wrong, so I had Officer Wilson go along as well."

"Officer, my ass. You're a Police Officer II now, too. You're his equal," Li Jie said lazily. "He went along... never mind. Wilson won't cause any major trouble when it counts. Anything happening at the station?"

"Chief Bob went to visit Steven's family. We're still arguing with Central Headquarters over those dismemberment cases. Inglie Jewelers discovered that several valuable pieces were missing... Everything else is fights, petty theft, that sort of thing."

"Mm." Li Jie nodded and handed Alan the box. "Keep these files safe. Give the summary on top to the boss later and see what he says."

Click.

Erika Hale entered her apartment and turned to close the door. Just as she reached for the light switch on the wall, a low, hoarse voice sounded from the darkness deeper inside.

"You shouldn't help the Court of Owls' enemies."

"Mm."

Hale answered nonchalantly and flicked the switch.

Soft light filled the room. A man in an expensive suit and a silver-white mask sat on the living room sofa. In the shadows behind him stood an icy statue, its face covered by the metal-lensed mask she knew all too well.

As though she hadn't seen them, Hale placed her briefcase on the cabinet by the door and carefully adjusted its strap. Then she took off her coat and hung it perfectly straight on the coat rack.

The man on the sofa was clearly impatient with her attitude. He cleared his throat, his voice taking on an agitated edge.

"Ms. Hale, the CPS documents you've recently audited involve certain... areas you shouldn't delve into. The work you've done for that police officer has harmed the Court of Owls' interests. The Court of Owls wants you to forget everything you saw and end all cooperation with the Gotham Police Department."

Erika Hale finally turned her gaze toward them. She looked at their faces, then down at their feet. A clearly visible trail of filthy footprints marked the pale gray cashmere rug.

"You've dirtied my rug."

"Didn't you hear what I said? You should know that the will of the Court of Owls is not a request!"

Apparently feeling ignored, the man suddenly grew furious. "You know the price of refusal!"

As his words fell, the statue behind him lunged at Hale like lightning, a feather-shaped dagger gleaming between its fingers beneath the light.

The two flashed past each other in an instant. The Talons assassin staggered two steps forward and dropped to its knees with a thud. Blood streamed uncontrollably through the gaps between the fingers clamped over its neck.

Hale took a handkerchief from her pocket, carefully wiped the blood from her hairpin, and slipped it back into her bun. She walked up to the terrified Court of Owls member and gently laid the used handkerchief on his trembling knee.

"I don't want to spread my wings again. I'm just an ordinary tax auditor now."

"I won't give that police officer any help outside my professional expertise, either. But you'd better stay far away and stop bothering me."

"You've damaged my curtains and dirtied my rug." She glanced back. The Talons assassin lay there, blood from its throat silently spreading across the floor.

She leaned forward slightly. Those eyes, once focused only on numbers, now shone with a dim light born of countless nights in the dark.

"You know my account. Now get this heap of trash out of my home. Perhaps you can still bring it back to life a little sooner."

The man practically scrambled to his feet. Without daring to look at his companion on the floor, he stumbled out the door and disappeared into the stairwell.

"Idiot."

Erika Hale shook her head, walked over to the phone, and dialed a number.

"Hello? Building management? I need some... bulky waste removed. Yes, tonight."

She hung up and sighed softly. The sigh was as faint as a feather touching the floor, and soon faded into the apartment's restored silence.