I smiled when he explained that every dolphin received free breakfast.
Then I stepped into my office and answered the call.
“What's happening?”
Vanessa took a breath.
“We've completed the preliminary reconciliation of Meridian Coastal's supplemental invoices.”
I sat.
“And?”
Marianne spoke.
“The review identified approximately $2.4 million in charges over several years that require further investigation.”
For a moment, I stared toward the window.
“Two-point-four million?”
“Yes. That doesn't mean the entire amount is fraudulent. Some services may have been performed. But the supporting documentation is incomplete or inconsistent.”
I nodded slowly.
“Where are the discrepancies?”
The accountant explained.
Several security invoices billed for staffing that didn't match actual schedules.
Certain special-event fees appeared more than once under different descriptions.
Other charges were approved without sufficient records showing the work performed.
And a group of consulting payments went to a business called Bellamy Strategic Advisory.
I closed my eyes.
“Graham's company?”
Marianne answered carefully.
“An entity in which he has a disclosed ownership interest outside the resort, though the company's role in these transactions wasn't adequately disclosed to the previous ownership group.”
I leaned forward.
“What services did it provide?”
“That remains unclear.”
I looked toward my desk.
For several seconds, I didn't speak.
Then asked, “Has the independent auditor contacted the former owners?”
“Yes.”
“And Meridian Coastal?”
“They've been notified through the proper process and have been asked to preserve records.”
I nodded.
“Good.”
Vanessa continued.
“There's more.”
I looked up.
“The security contractor's incident classification system appears to have been used to generate supplemental fees.”
I frowned.
“Explain.”
She took a breath.
“Some guest incidents were classified as premium security events. Those classifications triggered additional charges under the contract.”
I stared.
“Were the incidents legitimate?”
“Some were. Others involved routine access disputes that staff resolved without any genuine security emergency.”
For several seconds, I was silent.
Then I thought about the complaints.
The physician.
The anniversary couple.
The families questioned near the pool.
I looked toward Vanessa.
“So the resort may have been paying extra fees every time management escalated an ordinary guest concern into a security event.”
“That's one possibility the auditors are examining.”
My jaw tightened.
“And Graham approved the invoices.”
“In many cases, yes.”
I took a breath.
The arrangement created a disturbing incentive.
If security incidents became a source of revenue for a contractor and related parties, people could benefit financially from treating routine guest interactions as emergencies.
That didn't prove every guard had deliberately created false reports.