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Chapter 7 - NORTH FIELDNorth Field Consulting was real.

Registered two years earlier.

Owner:

A woman named Rebecca Sloan.

Thirty-six.

Business address:

A mailbox store outside King of Prussia.

I did not know her.

Julian said he did.

“She does procurement.”

“For us?”

“For projects when needed.”

Mercer’s controller, Frank Dwyer, disagreed.

In a formal interview with the bank and later outside forensic accountants, Frank said he had never approved North Field as a vendor.

Julian had authority to add vendors below certain contract thresholds.

So the company existed in the system.

Invoices existed.

Approvals existed.

Some by Julian.

Some apparently by Dad.

The payments totaled about $184,000 over eighteen months.

Large.

Not company-destroying.

Still material.

What services did North Field provide?

Julian produced documents.

Vendor research.

Scheduling analysis.

Supplier negotiations.

Rebecca Sloan eventually produced emails showing some legitimate work.

That complicated the story.

Good.

Because reality does that.

North Field was not purely fake.

But the volume and billing did not match the work cleanly.

Then investigators found something else.

Rebecca owned forty percent of another company.

Marlow Development Partners.

Julian owned the other sixty.

I stared at that corporate filing for a long time.

My brother had a private real-estate development business.

May you like

Dad never mentioned it.

Neither had Julian.

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