Dear Provost Lying,

I’m concerned that the redecoration of President Cotton’s office has gone way over budget. Normally, I could just move money around to cover the deficit but we are in new territory here. As I review the books, the only way to adjust is to cut faculty and staff budgets immediately. Cotton is driving the college deep into the red. Lenders are banging on the door. It has all been fun and games, champagne for breakfast, senior leadership retreats in the Bahamas, etc. but I think we have finally hit the wall.

Please keep this communication PRIVATE.

Secretly, VP of Finances, Meldrim Nackie Loeb