An audit of missing millionaire Guma Aguiar’s finances has found little evidence that he hid cash or “tunneled out” part of his fortune before his disappearance, according to an attorney.

William Scherer, the lawyer representing Aguiar’s wife, said an audit going back to January showed no systematic transfers or major withdrawls to fund a possible life in hiding.

“We don’t see any evidence that he was putting money aside or setting aside funds” for a new life, Scherer said.

The question of Aguiar’s possible cash hoard has taken on new importance amid recent speculation that he may have staged his death.

The 35-year-old Aguiar, who had a fortune of more than $100 milllion from selling his oil-and-gas business, vanished on the night of June 19 after taking his 31-foot boat out to sea. The boat drifted back to shore empty.

Police are investigating the disappearance as a missing-persons case. Initially, most of the speculation centered around a possible suicide or accident in which Aguilar fell off the boat during rough seas.

A new analyss of GPS data from the boat led one expert to speculate that Aguiar may have jumped onto another boat and escaped. Police, however, said there is no evidence that the boat came to a complete stop.

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