With this piece of evidence, the Defence concluded their Cross-Examination and there was no ReExamination. PW4, Mrs. Mobolanle Folaranmi, the Public Servant and Assistant Director with the Claims Resolution Department of the Nigeria Deposit Insurance Corporation (herein after referred to as NDIC) also tendered in this regard,the Statement of Account of Ebenezer Retnan Ventures, which was admitted as Exhibit P15C. PW5, Cyril Tsenyil, the Accountant General of Plateau State testified under Oath that from the Year 2000 he was the Personal Assistant to the Speaker of the House of Assembly of Plateau State. He was invited by the EFCC on the 2nd of June 2015 through a Letter, which contained a List of Account Numbers evidencing transactions dating back to the Year 2000, and was asked to bring the Documents together with the Cheques evidencing certain transactions, the Payment Vouchers and the Bank Statements. He engaged his Staff to search for the Requested Documents, which could not be found and he wrote to Diamond Bank to avail him with the Statements of those Transactions. Before he got possession of the Documents from the Bank, he reported the progress of his search to the EFCC who asked him to produce some Staff who where present during the reported Transactions, and one of them was Mr. Paul Datugun, General Manager, Direct Labour Agency. They were not able to trace any Voucher relating to the Cheques from their Records. He explained that the role of the Accountant General is to ensure that the Defined Channels through which Payment Vouchers are generated, follow Due Process, in that there must be an Approval by the Executive Governor or an Accounting Officer of a Ministry, Department and Agency, whose Approval is sent to the Director of Treasury to Process the Approval for Payment. The Director of Treasury then sends it onwards to the Account (Other Charges) or Account (Salaries) depending on the case, to raise the Payment Voucher. After the Auditor checks this Payment Voucher, it is passed back to the Accountant General, to check whether the Payment Voucher together with the Attachments such as the Initial Approval, etc., satisfied the requirements, whereupon he authorizes Payment either through the Medium of a Cheque or by e-Payment Instructions. He added that the Accountant General would not pay out Government Monies without the Vouchers. He was questioned as to the basis in which a Governor of a State can lend his State Money or assist his State in buying things, and his response was that he did not know of any basis, or of any modality for lending the State Money. A Governor approves Payment of all the State’s Expenditures. Mr. Cyril stated that the modalities for borrowing State any Money are firstly that the Ministry, or Agency or Department needing to borrow Money will first of all raise a Memo to the Executive Governor of the State intimating him of the need to borrow a certain amount, and once Approval is obtained from the Governor, that Ministry will go on to the next level by approaching either a Financial Institution or Bank, seeking such Loan. The Lending Institution would need to see the Executive Council’s (EXCO) Resolution and also that of the House of Assembly’s Resolution in a Democratic Setting. He added that the Repayment of this Sum borrowed, would not be to a Third Party or Stranger to the Loan but to the Creditor directly. He stated further that since he assumed Office as the Accountant General of Plateau State, he had never heard of Ebenezer Retnan Ventures lending the Plateau State Government, any Money. Under Cross-Examination by the Defence, he stated that the first time he came across the List of Cheques was when they were shown to him by the EFCC and at the time the Transactions took place, he was not the Accountant General of Plateau State. Therefore, he would not know whether the conditions for their Payments were met or not and whether the then Accountant General was 160