CHAPTER 32

To open the next day of the trial, Garrett called Richard Dunstall.

Dunstall walked to the stand with his head down. He avoided eye contact with the jury and avoided looking in Palin’s direction. He kept his eyes down while swearing his oath and then raised his eyes to look at the prosecution table and only the prosecution table. He wore a blue shirt, one size too big, and faded black slacks. His blue shirt had an orange stain near the pocket; although faded, it was eye-catching.

“Can you please tell the court your name, your profession, and how you are associated with Palin Accounting?”

“My name is Richard Dunstall, and I’m a bookkeeper. I’ve received my certificates from the National Association of Certified Bookkeepers. Two years ago, I was employed by Palin Accounting for a period of five months, however, I quit after five months and am now employed as a bookkeeper in a transport company.”

“And how does your role as a bookkeeper differ from that of an accountant?”

“As a bookkeeper, my primary tasks are to record transactions, process payroll, and create documents for accountants to review. We mostly look at ledges and financial records. An accountant analyses and interprets financial data, prepares financial statements, and advises on tax planning, budgeting, and financial management. Accountants can also transfer money for business and ensure that invoices are paid on time.”

“Why did you leave after only five months at Palin Accounting?”

“I resigned from the role at Palin Accounting because I noticed some transactions I wasn’t comfortable with. I approached Mr. Palin about it, and he said they were legitimate transactions, but I wasn’t convinced.”

“What transactions were they?”

“When I was reviewing the reports for the Wolfgang Berger Foundation, I found that one payment was being transferred to an account number that I recognized. I am good with numbers, and once I see an account number, it tends to stay stuck in my head. I checked the business account records and found the bank account that belonged to Palin Accounting.”

“Did this raise alarm bells for you?”

“It did.”

“And what did you do next?”

“I asked Mr. Palin about the reports. He explained the payments were being transferred into the firm’s bank account first and then to the hospital. He said it was a process decision and nothing more. Then he reminded me I had signed a non-disclosure agreement about my employment with Palin Accounting, and also reminded me he had connections to dangerous people.”

“Did you feel comfortable with this?”

“No.”

“What did you do?”

“I quit. It was clear to me this was illegal, however, I wasn’t going to risk my life for it.”

“Were you sure that the payments weren’t going to be transferred to the hospital at a later time?”

“They could’ve been, but the money wasn’t transferred to the hospital while I worked there.”

“Are you sure of that?”

“Yes.”

“And when you talked to Mr. Palin, was he aware that the funds were being transferred directly from the Wolfgang Berger Foundation into a bank account in Palin Accounting?”

“Yes. When I presented the report to him, he said he knew that the money was going to that account, and he had the approval of the board to do that.”

“When I questioned if the board was expecting the funds to be transferred at a later time, he became angry and started calling me names.”

“Did you press the topic or leave it at that?”

“I wanted to keep my job, so I didn’t ask any more questions.”

Garrett tapped his hand on the side of the file before him, buying time to allow the jury to absorb the testimony. When he was sure they had thought enough about Palin’s guilt, he continued. “Mr. Dunstall, did you notice anything else unusual in your time with Palin Accounting?”

“In my first week there, I realized Mr. Palin instructed his staff to overcharge for every transaction. He was creating billable hours from nothing, and changing the reports to show more work was performed than necessary.”

“Any other unusual transactions or reports?”

“I was reviewing one set of reports, and there were cash deposits into some bank accounts that had no link to reports or invoices. When I enquired about the transactions, Mr. Palin informed me I should list the payments under whichever business I liked. He told me as long as the reports lined up, he didn’t mind which business I assigned the money to. And there were several accounts that raised alarm bells. There was money being assigned to payments from a concreting account, a building supplier, and a consulting firm.”

“That seems very unusual. Have you ever encountered that before in your time as a bookkeeper?”

“No. And it’s unusual because it’s illegal.”

“Thank you, Mr. Dunstall. No further questions.”

When asked by Judge Clayton, Hennessy went to begin questioning, but Palin grabbed his wrist.

“Don’t ask him too many questions,”

Palin whispered. “He knows too much.”

Hennessy glared at Palin for a few moments and then stood, walking to the lectern to create distance between himself and his client.

“Mr. Dunstall, thank you for talking with us today. What first alerted you that there was a problem in those accounts?”

“The payments appeared to match exactly to payments from the Wolfgang Berger Foundation. The dates lined up with the amounts being deposited into the business bank account.”

“Are you aware which staff members had access to that account?”

“No.”

“Two staff members were signatories on that bank account—Mr. Palin, and Mr. Tilly. Did you approach Mr. Tilly, the senior accountant, about the information you found?”

“No. I was working directly with Mr. Palin, and I thought it was best to go straight to him with my concerns.”

“And after Mr. Palin threatened your job, did you talk to the staff manager, Mrs. Fisher?”

“No. I didn’t talk to Mrs. Fisher. Mr. Palin made it very clear to everyone that he was in charge of the firm, and whatever he said was final.”

Hennessy turned and looked at Palin, who glared at the witness with squinted eyes. Hennessy drew a breath and continued. “Mr. Dunstall, were there any other transactions that you thought were unusual?”

“I don’t recall.”

Dunstall’s body language changed. He folded his arms, tucked his shoulders forward, and brought his chin toward his chest. “It was two years ago, and I didn’t work at the firm for long.”

“In your testimony, you mentioned there were several accounts that raised alarm bells. What were the other accounts? Were they managed by Mr. Tilly or Mrs. Fisher?”

He sat back. “I don’t recall.”

“But you recall more than one account raising alarm bells?”

He looked out at the crowd, his eyes scanning over the audience. “Maybe. I can’t be certain.”

“What other companies raised alarm bells?”

“I don’t recall.”

“You mentioned a concreting supply company. Was that one of the accounts that raised alarm bells for you?”

Dunstall froze. When he didn’t respond, Hennessy squinted and tilted his head.

Palin coughed loudly behind Hennessy. Hennessy turned and looked at his client. Palin shook his head slightly. Hennessy turned back to the witness. He had to move on quickly.

“In your time with Palin Accounting, were you aware that Mr. Tilly and Mrs. Fisher were having an affair?”

“No, I was not.”

“Did you see any unusual behavior from them?”

“Not that I can recall.”

“Were you aware that they were preparing for retirement?”

“I don’t recall having a conversation with them about retirement. Everyone in the office kept to themselves. It wasn’t a good working environment, and the turnover of staff was high.”

Hennessy nodded. “No further questions, Your Honor.”

When Garrett declined to redirect, Hennessy breathed a sigh of relief.

They had dodged a bullet.