Account Opening Documentation of Ebenezer Retnan Ventures confirming the Signatures to be the same as that of known Specimen Signatures of the Defendant. The tardiness in producing the Report can only be attributed to administrative laxity and not to the Competence and Integrity of the Forensic Report. The only evidence that could possibly challenge the Reliability of this Report is that of another Forensic Report produced by an Expert from the Defence. But there was NO Contrary and Challenging Report before the Court. Further, the Court observes the Testimony of PW3, Mr. Bamanga Bello, an Investigator, now presently the Head of Special Control Unit Against Money Laundering at the EFCC. He was part of the Investigating Team in 2004 and the focus of his investigation was in regard to the Account Opening Documentation of Ebenezer Retnan Ventures. The Account was opened in 1999, with the Application made on the 12th of December 1999. He went through the Disparities in the Account Opening Forms and Details. He analyzed and discovered many Irregularities in the Opening of this Account. Proper documentation was not made, Wrong Account Opening Documents were used with Wrong Information provided by the Account Officer in a bid to hide the Identity of the True Owner of the Account. The Account Opening Form used was for an Individual Current Account as opposed to a Corporate Account Opening Form. Ebenezer Retnan Ventures is not an Individual but a Corporate Entity. He also noted that the Date of Birth as written was 27th of July 1957, which was strange as Ebenezer Retnan Ventures is not an Individual and therefore could not have a Date of Birth. It also could not have the Nationality of “Nigeria” with an Occupation set out as a “Businessman”. As at the time of the Account Opening, the Real Account Holder was the then Governor of Plateau State, a Public Servant, who certainly was not a Self-Employed Businessman. Mr. Bamanga Bello further testified that the Signature on the Account Opening Form, which was confirmed by the Forensic Laboratory, belonged to Chief Joshua Dariye, who filled the Account Opening Form and the Signature Specimen Cards and gave a fictitious and untraceable Address for the Company. Despite the fact that a Physical Address of a Company is required to be stated on the Form, the Office Address of Ebenezer Retnan Ventures was not written and the Name of one of the Operators/Signatories was fictitious. He could not establish the Identity of Daniel Haruna, the Second Signatory of the Account, as he was nowhere to be found during the investigation. Other Discrepancies were that there were No Passport Size Photographs of the Signatories, No Means of Identification and there was No Visitation Report to confirm the Physical Address of the Company. The only Address on it was Kilometre 87 Rock Falls. As at December 1999, Ebenezer Retnan Ventures was a Non-Existing Entity with the Corporate Affairs Commission, so that could not have been its Address. An attempt by the Officers of the EFCC to verify this Address was frustrated due to physical attacks on their Person in Jos. He stated that the Bank and the Officials involved in the Account Opening were charged and convicted before the Federal High Court in Kaduna. In reaction to the Request for Waiver made via Memo by the then Deputy General Manager (Northern Operations) Mr. Awe Odessa, to the Executive Director Northern Banking Group, in regard to the Account Opening Documents of Ebenezer Retnan Ventures, which was approved, Mr. Bamanga Bello stated that the Bank had no such authority to waive the requirements of the Law. He stated that Private Banking did not mean that the Identity of the Account Holder should be concealed, as the Money Laundering Decree of 1995 mandates that the Identity of an Account Holder must be established before an Account is opened or any form of Banking Relationship is engaged upon. 49