He had also signed contracts worth hundreds of millions of dollars.
“I'm happy to cooperate,” he told Rebecca. “Adrian was a valued colleague. His death has been devastating for everyone here.”
“Thank you. We need access to the financial records associated with the consulting companies listed in this document.”
She placed a sheet on the table.
Kessler glanced at the names.
Northbridge Advisory.
Cedar Point Strategies.
Marlow Consulting Group.
His expression remained neutral.
“These were outside service providers.”
“What services did they provide?”
“Procurement advice, risk analysis, and project coordination.”
“Can you identify the personnel who performed the work?”
“I would need to check with our finance department.”
“Were the contracts reviewed by Adrian Cole?”
“Yes.”
“Were they reviewed by Eleanor Vale?”
“Some may have passed through her department.”
“Did she authorize the payments?”
Kessler folded his hands.
“Eleanor was a financial controller. She processed invoices and maintained records. She had no authority to approve major contracts independently.”
“Then why does the prosecution allege that she directed the transfers?”
“I cannot speak for the prosecution.”
“Did you provide them with the financial spreadsheet used in court?”
“Our legal department provided documents in response to a request.”
“Who prepared the spreadsheet?”
“I don't know.”
“Who exported it?”
“I don't know.”
“Who verified its contents?”
“I assume our compliance team.”
Rebecca wrote down the answers.
Kessler's calm manner did not change, but his fingers tightened slightly around the edge of the table.
“Ms. Sloan, I understand why you are asking these questions. But Meridian has cooperated with law enforcement from the beginning. We have provided records, staff interviews, and technical support.”
“I am not questioning whether your company has cooperated in general. I am asking who prepared a specific document.”
“Then I suggest you speak with our compliance director.”
“What's her name?”
“Rachel Kim.”
Rebecca looked up.
“Adrian Cole's executive assistant?”
“Yes. She now leads the internal compliance team.”
“Can you arrange an interview?”
“Certainly.”
“Before we do that, I need to know whether your company has any connection to Thomas Whitaker.”
Kessler's face remained still.
“Mr. Whitaker was a government liaison on several infrastructure projects. Our company worked with many public officials.”
“Did Meridian pay Northbridge Advisory?”
“I would have to review the contracts.”
“Did Thomas Whitaker have authority to approve payments to Northbridge?”
“I don't recall.”
Rebecca closed her notebook.
“Then please preserve every contract, invoice, payment instruction, email, and access record involving those companies. Do not destroy or modify anything, including archived data.”
“Of course.”
As Rebecca stood, Kessler added, “I hope the investigation does not become a distraction from the case against Mrs. Vale.”
She paused.
“Why would preserving financial records distract from a murder investigation?”
Kessler's expression hardened for the first time.
“I didn't mean it that way.”
“Then I suggest you leave conclusions about the case to the court.”
Rebecca walked out.
In the elevator, she reviewed her notes.
Kessler had answered every question without openly refusing to cooperate.
But he had avoided identifying the person responsible for the spreadsheet.
He had not explained what the consulting companies did.
And when she mentioned Whitaker, he had immediately tried to redirect the conversation.
It was not proof of guilt.
It was a reason to keep asking questions.
Rachel Kim arrived at the inspector general's office that afternoon carrying a laptop and a box of paper records.
She was thirty-four, with tired eyes and a precise way of speaking. She had worked as Adrian Cole's executive assistant for five years before becoming Meridian's compliance director after his death.
Rebecca asked her to describe her relationship with Eleanor Vale.
“Professional,” Rachel replied. “Eleanor handled financial controls. She was meticulous, sometimes difficult to work with, but reliable.”
“Did you believe she was involved in the transfers?”
Rachel hesitated.
“I believed she had access to the records. I didn't know whether she had authorized anything.”
“Did you tell investigators that?”
“Yes.”
“Did you prepare the spreadsheet used by the prosecution?”
“No.”
“Do you know who did?”
“I thought it came from the financial systems team.”
“Did you review it?”
“I reviewed a summary.”
“Was that summary identical to the document presented in court?”
Rachel looked down at the papers in front of her.
“I don't know.”
Rebecca waited.
Rachel opened the box and removed a folder.
“After Adrian died, the legal department asked me to collect documents relating to the consulting contracts. I exported the records from the compliance system and saved them in a folder.”
“Did you retain a copy?”
“Yes.”
“Where?”
“On an encrypted company drive. I also printed a summary because Adrian had asked me to review the transactions before his death.”
Rebecca took the folder.
“Can you explain why?”
Rachel's fingers tightened around the edge of the table.
“Adrian believed someone was using Meridian's contracts to transfer money to companies that performed little or no work. He asked me to verify the invoices.”
“Did you find anything?”
“Yes.”
“What?”
“The contracts had nearly identical descriptions, even though they were supposed to cover different services. Several invoices used the same template. The contact addresses for two companies led to mailbox services.”
“Did you tell Adrian?”
“I was preparing a report. I hadn't finished when he died.”
“Did you tell anyone else?”
Rachel shook her head.
“Why not?”
“Because after he died, the legal department told us not to discuss the investigation outside the official process. I assumed the police would examine the records.”
“Did you give your summary to the police?”