satisfied that all Procedures for their Payments were fulfilled. He heard as every Citizen did, that the EFCC visited the Ministry of Finance Headquarters. He did not know of any circumstances where the Governor would make purchases or spend Government Money out of an Emergency or Unusual Exigencies. However, he was aware of the Term, “Approval in Anticipation of Ratification”, by the EXCO, which means the Governor need not wait for the Usual Procedure before Approving. To his understanding, an Approval could be gotten in advance pending the Certification of that Approval by the EXCO and this would normalize the Earlier Approval given by the Governor. The Accountant General is principally concerned with the Governor’s Approval to Process Payment and once that Approval is sighted, it would be Processed. He did not think that it was proper for a State Governor to borrow his State any Money and did not know of any State Governor that borrowed his State any Money. PW6, Mr. Celestine Idiaye, the Banker working with Diamond Bank, Central Area, Abuja, is the Designated Cloister Control Manager in the Internal Control Unit of the Bank. The EFCC requested from his Bank the details of some Old Lion Bank Accounts, based on the fact that Diamond Bank had acquired the Old Lion Bank. The Accounts in question were as follows: 1. 2. 3. 4. The Accountant- General’s Account; Plateau State Water Board Account; Plateau State Investment Account; and Accounts Payable Accounts/ Project Account. Some of these details were accessed, confirmed, certified and sent to the EFCC together with their Certificates of Identification and he tendered the Statement of Account of the Accountant General of Plateau State, as Exhibit P16; the Statement of Account of the Accountant General, Capital Project, Jos as Exhibit P17; and the Statement of Account of the Accountant General/ Accountant General Capital Project, Jos as Exhibit P18. All the above were admitted without any Objections by the Defence. There was no Cross-Examination of this Witness by the Defence and this testimony, concluded the Presentation of the Evidence led in this regard by the Prosecution. DW1, Adonye Roberts, formerly a Banker with the AllStates Trust Bank Plc., and once an Account Officer managing the Accounts of Ebenezer Retnan Ventures Account, stated that he received Instructions from the Defendant either through Letters or Cheques. DW2, Honourable Geoffrey Teme, Former Majority Leader of the Plateau State House of Assembly in 2003, presently works with the Plateau State Government as a Legislative Liaison Officer. As regards the Direct Labour Agency, this Witness testified that the Director of the Direct Labour Agency was invited to brief the House of Assembly’s Committee on the mode of purchase, and they inspected the Equipment. According to him, had something been amiss, it would have been contained in their Report. Under Cross-Examination by the Prosecution, he was unaware of the Procedure for disbursing Public Funds but stated that no Withdrawal of State Funds could be made without the knowledge of the Accountant General of the State, who handles the State’s Finances. He was also aware that a Payment 161