Rip Tide

There was nothing very complicated in the UCSO accounting systems: the overheads of the office itself were straightforward, mainly rent and salaries; the details of the cash in from various sources, and the outgoings including any purchases of aid made locally and payments to the shipping brokers, were all recorded in the ledgers. Any accruals of cash were transferred to the London office when they hit £25,000. It was all very easy to understand and there seemed little opportunity for petty theft, much less big-time larceny. But Maria reminded herself that it was information, not money, which someone was stealing.

Limonides showed her how the cargo manifests were compiled, then confirmed by the shipping agency they used. Interestingly, this was still done on paper – long foolscap sheets more suggestive of a Dickensian counting office than a modern international charity. The lists were kept under lock and key in the drawer of Limonides’ wooden desk. About as secure as an ice-cream wrapper, Maria thought to herself. Besides Limonides, only Berger and an accountant in the London office would have known the full contents of a shipment. No new ones were scheduled for the next six weeks; that should give her ample time to familiarise herself with office procedures and discover if anyone had been snooping around.

At one point they were interrupted by a phone call. The elderly Greek picked up the receiver and listened impatiently. Then he replied, in disapproving tones, saying that he would certainly pay the invoice in question, as always, but only within the thirty days of their standard terms. Xenides, he declared, must know this by now, and it was not the business of UCSO to advance funds to other organisations. With a terse goodbye, he put the phone down and gave a weary sigh, then resumed his briefing of Maria.

After twenty minutes more, she felt that there was nothing she didn’t know about UCSO’s financial systems, and was grateful to be rescued by Berger and taken for lunch. They walked a short distance down the baking hot street to a taverna, where they sat under an enormous mahogany ceiling fan that revolved like a slow helicopter, just stirring the air.

‘First impressions?’ he asked as the waiter brought a basket of pitta bread and large glasses of ice-cold water with lemon.

‘Everyone was very welcoming. It’s a friendly atmosphere.’

‘It needs to be – the office is too small to allow for any friction. The only politics are about the venue for the Christmas lunch. Falana always wants to go somewhere trendy.’

‘They’re funny girls.’

Berger nodded with a smile. ‘What did you make of Mr Limonides?’

Maria laughed. ‘He’s very old school, and quite charming. When I said I didn’t smoke, he wouldn’t have one himself.’

‘But as an accountant…?’

‘He’s cautious and precise – just what you want. I didn’t see anything that any auditor could even begin to query. The only unusual item I noticed was Sundries in the P &L. Usually, it’s a trivial amount – we used to call it “toothpaste money”. But yours is very large – over ten thousand sterling. Why?’

For the first time, Berger hesitated; he seemed almost embarrassed. Then he explained: in some of the countries receiving UCSO aid, it was necessary to make informal payments (he neatly avoided the word ‘bribe’) to ensure that the aid was delivered to the people who needed it. Otherwise, he went on, anything from Range Rovers to one-hundred-pound bags of flour could find their way on to the black market, or into the garages and larders of Government Ministers. ‘It’s not admirable, or ethical, or something I’d want to appear in the press. But ultimately, it’s necessary.’

Maria nodded and they concentrated on their lunch for a while. Then she asked, ‘When I was talking to Mr Limonides he had a phone call complaining about an unpaid invoice. I think the company was called Xenides.’

‘Ah, that would have been Mo Miandad – he’s the shipping agent for the company that leases the ships and hires the crew. Mo’s a bit of a rogue, not quite upright enough for the likes of our Mr Limonides. His family emigrated here in 1947 at the time of Partition in India. Mo was born here. The family are now very well off but it’s said that they disowned him because of his behaviour – apparently he became involved with a married woman and got her pregnant. He’s certainly a bit of an acquired taste, particularly if you’re female. Asia’s answer to Casanova.’

As they walked the short distance back to the office, the shops were reopening after the midday break. Maria was about to thank Berger and head off home when a taxi drew up beside them. A blonde woman got out and thrust some money at the driver.

‘You made it,’ Berger said, as the woman stepped on to the pavement, pulling a small suitcase.

‘What a nightmare,’ she replied. ‘The French air controllers had a wildcat strike, bless them. For a while, I thought we were going to fly to Athens via the North Pole.’