"That is not yet clear. The registered company has two directors. Neither appears to have a direct operational role in the hospitality sector."
"Who appointed them?"
"We are still tracing that."
The second slide showed a series of payments.
"The hospitality group has paid Northbridge for services including equipment maintenance, staff scheduling, supply coordination, and property support. In several cases, the invoices appear to duplicate payments made to existing suppliers."
Martin leaned forward.
"How much?"
"Based on the records received so far, approximately eight hundred and sixty thousand dollars."
A board member frowned.
"That seems substantial."
"It is substantial," Helen replied. "But I want to emphasize that these are preliminary findings. Some duplicate-looking invoices may relate to separate services. We need the delivery records and the original contracts before drawing conclusions."
Eleanor nodded.
"Continue."
The third slide showed a restructuring schedule.
"This document lists one hundred and forty-six permanent positions proposed for elimination. It also includes a separate plan to transfer certain employees to external contractors."
"Which positions?" Leonard asked.
Helen read from the report.
"Kitchen support staff, cleaning teams, maintenance workers, several regional administrative positions, and a number of long-serving restaurant supervisors."
Eleanor looked at the list.
"How many of those employees have more than fifteen years of service?"
Helen checked her notes.
"Thirty-eight."
"And how many have more than twenty-five?"
"Eleven."
Eleanor's hands rested quietly on the table.
"Do the proposed savings include the cost of replacing those employees through Northbridge?"
Helen looked at her.
"That's one of the questions we're investigating."
Martin spoke.
"The restructuring model assumes a reduction in direct employment costs. It also assumes that outsourced services will be purchased at lower rates."
"From Northbridge?"
"Yes."
Eleanor looked at Helen.
"Then the company may be dismissing employees and paying another company to provide the same services."
"That is one possible interpretation."
"Who benefits?"
Helen paused.
"We need to establish the ownership of Northbridge before answering that."
Eleanor nodded.
"Then let's establish it."
The first witness arrived at eleven.
Her name was Margaret Ellis.
She had worked for the hospitality group for twenty-seven years, beginning as an assistant restaurant manager and eventually becoming a regional operations manager.
Margaret was sixty-one. Her hair was cut short, and she wore a plain gray jacket over a cream blouse. She carried a folder so tightly that the edges had begun to bend.
When she entered the conference room, Eleanor stood.
"Margaret."
Margaret's expression broke.
For a moment, she looked as though she might cry.
Then she walked forward and took Eleanor's hands.
"I'm sorry," she whispered.
Eleanor frowned.
"For what?"
"For not coming sooner."
"You came when you could."
Margaret looked down.
"I should have been braver."
Eleanor gently squeezed her hands.
"Let's not spend the morning punishing you for being frightened. Sit down."
Margaret took the chair beside Sofia.
Helen Ward introduced herself and explained the purpose of the meeting.
"We are conducting an independent review of the proposed restructuring and certain supplier arrangements. You are not being asked to speculate. We only need you to describe what you personally observed and provide any documents you believe are relevant."
Margaret nodded.
"Understood."
Helen opened her notebook.
"Let's begin with your departure from the company."
Margaret took a breath.
"On the fourth of September, I was called into a meeting with Christopher Vane and a member of human resources. They told me the regional operations role was being eliminated."
"Did they provide a reason?"
"They said the structure was being simplified."
"Was your performance criticized?"
"No."
"Had you received any disciplinary warnings?"
"No."
"Did they offer you another position?"
"No."
Helen continued.
"What happened next?"
"They gave me a separation agreement. It included a payment, but the agreement also said I could not discuss internal business matters with current or former employees."
"Was that unusual?"
Margaret nodded.
"I had signed confidentiality agreements before, but this one was different. It was broad. It seemed to prevent me from speaking about things that had happened while I was employed, even if they involved improper conduct."
"Did you sign it?"
"No."
"Why not?"
Margaret opened her folder.
"Because the figures were wrong."
She placed several pages on the table.
"My final compensation included an amount that did not match the employment records. They had also excluded a bonus that had already been approved."
Martin picked up the pages.
"These are payroll summaries."
"Yes."
"Where did you obtain them?"
"They were sent to me by payroll before my access was terminated."
Helen studied the documents.
"Did anyone explain the discrepancy?"
Margaret shook her head.
"Mr. Vane said the difference was not worth arguing about."
Eleanor looked at her.
"What did he say exactly?"
Margaret hesitated.
"He said I was approaching retirement and should consider how much energy I wanted to spend fighting over a relatively small amount of money."
The room became quiet.
Eleanor's expression did not change.
But her voice became firmer.
"Did he say anything else?"