Sarah was late to the startup, added after a few weeks where they didn't have a CFO. She'd wished from about halfway through her first day that she'd passed on the job.
Once she got the books open, it was easy to see that the consulting startup that was being run by a few of her friends from university was nothing more than a Ponzi scheme. They'd taken a loan to start the business. They'd managed to get a few clients early and used that money to pay their loan. A few more clients, the same cycle. Their finances were in dire straits and they weren't making any money.
Three months after Sarah took the job, they were raided by the SEC. Someone they'd seeked to act as an investor had filed an anonymous complaint about their practices after a meeting with her friend Harper, who was the CEO. Harper had let it accidentally slip that they were sort of desperate for investors as their cash flow had stopped and they had outstanding loans. That had been the exact wrong thing to say and within a week of the meeting, Sarah had been pinned to the floor by a large man with a gun while another went through her purse.
She was sitting on a steel chair behind a folding table in a dark room now. The wall opposite didn't have the standard giant double glass but rather just a wall. They'd loaded them all into separate SUV's after the raid, Sarah had been put in handcuffs and led out first while Harper and her boyfriend Barrett were still inside. Barrett had tried to fight during the raid and wound up getting shot in the leg! Sarah hadn't ever heard such a loud noise in all of her life when the single shot was fired and even still now, her ears were ringing.
She'd been driven outside the city to a large house at the end of a quiet neighborhood and they'd pulled into the garage before pulling her from the car. She felt slight unease at her surroundings, trying to remind herself that because of the nature of the crimes and the raid that they might not display their badges but why the regular house? Why not an office?
She had no idea how long she waited but she wasn't joined by Harper or Barrett. The house was quiet but for muffled footsteps on the hardwood floors outside and the occasional clicking of keyboards. After what felt like hours, she was joined in the room by a tall, bespectacled man who smiled at her as he sat in the chair opposite her. He placed a file on the table and opened it.
Sarah saw that it had her name on it and was full of information. He'd shown her secret photos of her meeting with some of their clients, digitally signed bank statements showing her moving money into different accounts, and some of her more extravagant purchases for herself, including the new BMW she'd paid for with cash. "I just took this job a couple of weeks ago!" Sarah protested, "I didn't have much to do with any of it! I don't have a BMW!" She felt her eyes sting with tears, some already falling.
"You've been on the job for three months, Ms. Phelps," the man said quietly, "please understand that we have all of the information needed in this file."
"So, what happens now?" Sarah asked, "do I, like, get to talk to a lawyer or something?"
"Oh goodness you kids and your movies," he shook his head with his eyebrows raised. Sarah didn't understand but he went on. "You and your friends are well and truly fucked, sweetie." Sarah didn't like how that sounded.
"What do-"
"You and Ms. Clement were running quite a Ponzi scheme very unsuccessfully. We have almost eight months of transactions, details, notes, everything. The idiot who tried to fight during the raid added a few more federal charges to his sheet so he's looking at a few decades. The CEO, Ms. Clement," he paused and glanced down, "Harper, is looking at several heavy charges herself. You're looking at several decades' worth of charges-" Sarah interrupted with panic in her voice.
"I only had the job for three months! What was I supposed to do?" If she thought her outburst would change his quiet, matter-of-fact tone, she was wrong. He looked at her as though contemplating her and her outburst and what she'd said. When he spoke, it was very deliberate.
"When you took the job and opened the books and saw what the state of affairs was, did you think about blowing the whistle on the company?" She wasn't sure if she should answer, she just looked at him before he raised his eyebrows as though expecting an answer. She shook her head. "Right. What a decent person would do in that situation is work to fix it. She might have reported it anonymously or maybe tried to find someone who would be able to help with it. Not doing anything makes you just as complicit. You allowed it to keep going. You let it go for three months and you ripped off some pretty powerful and rich people."
"I was-"
But he shook his head to forestall Sarah's heated reply. "Look, I can't spell it out for you any clearer than that. You failed to act, made more of these transactions, some of them against very powerful people, and you got caught in the CFO's office still signed into the computer. No lawyer would even take your case."
There was silence between them for a few minutes as Sarah took this in. There was a finality to the tone of his voice. "So what happens to me and Harper? Where is Harper?"
"She's in another facility on the other side of town." Sarah heard the word facility and felt her skin start to prickle. "Likely receiving the same speech that you're receiving now so that you understand your options."
"I have options?" Sarah said with a tone of surprise.
"Sure," he gave a half-shrug, "if you want to call them that. Option one is pretty simple. We'll transfer you to a federal prison and you'll remain there until your trial. You'll receive the trial that you already know the outcome to," Sarah felt herself wilting, "while your face is plastered all over every magazine in the country as the 22 year old CFO who ripped off billionaires. You live in a jail cell the size of an elevator for about 50 years and get out just in time to see all of your friends die from old age."
Sarah lowered her head and began to cry. He let her do so for a few minutes. Her crying was more out of the sheer magnitude of the problem that she was facing and the man knew it. It happened a lot. He went on. "Option two is that you agree to have your sentence be something beyond federal prison." Sarah felt like she hadn't heard him correctly. She glanced up and he was looking at her. "You heard me correctly. A very progressive judge has decided that white collar crimes in our state might be punishable in other ways than jail." Sarah didn't know what to say.
"What's the catch?"
"Beg your pardon?" he responded.
"Like, what stops someone from killing me or something?"
"Murder charges, I suppose," he looked dumbfounded for a moment before he shrugged, "this is a new policy so I would imagine that would be frowned upon." Sarah considered her options.
"If I select option two, do I still go to jail?"
"No. However," he interrupted when Sarah's face began to light up, "failure to pay restitution will result in immediate forfeiture of any privileges and you will, as the kids say, go directly to jail." Sarah blinked. It sounded like she might just have to pay some money back to some billionaire and be able to go free! "Am I to understand that you're interested in taking option two?"
"Yes," she said with a nod. He pulled his phone out and dialed a number.
"She's agreed to take option two," he said to someone. "Hold on," he put the phone on speaker and set it on the table in front of her. "Say your full name, age and confirm that you're selecting option two."
"Sarah Grace Phelps, 22 years old, I am selecting option two," she said clearly, thinking of possibly seeing her parents again soon and explaining this to them. He took the phone back and confirmed that her vocal confirmation had been accepted. He took out a few pieces of paper that were stapled together and pointed a pen at a line at the bottom of the page, indicating that she should sign. She did.
"Very good," he said to the mystery person on the other end of the phone, "oh, you're a few minutes out? That's wonderful, see you soon!" He hung up. Sarah felt herself get nervous.
"He's coming here?"
"She's coming here," he corrected, putting the papers back into the folder. "She'll be here in a few minutes. It would appear that your friend Harper accepted her deal as well. If that's the case, you may be reunited soon."
"Do you know what she has planned for me?" Sarah asked as he stood up and slid the folder underneath his arm.