THE MONEY COMES IN; THE ACCOUNTANT WARNS

On 8 March 2013 the sum of 109,718.21 euros was paid out of the programme (DOC-0168). Public money had begun to move. And with it, according to the account maintained in the case, came the haste: pressure on Apolozan to sign transfers and take on movements whose accounting logic he did not control — because the company's documentation, as the accounting firm itself would later declare, was supplied to it by Fernando Carcedo.

The professional warning had already taken place. In August 2012, Rosa —the accountant at the Bilbao firm who kept the books— alerted Apolozan that something did not fit. Years later, in a recorded call that forms part of the file (A.17), that same professional would put it in her own words: certain cross-invoices "are not good, because it is the same company, of the same owner, and that cannot be done" — and yet, she confirmed, they appeared incorporated into the accounts.

The sequence that emerges is the reverse of the one the prosecution would later maintain: the numbers professional warns of the irregularity; the formal director is the recipient of the warning, not its source; and the flawed documentation circulates through hands that are not his. Whoever fabricates a set of accounts is not usually the one who receives the alarm calls from his accountant.