further did not count it as strange that the Report was produced Three (3) Days after the Reminder Letter dated the 10th of December 2015. He denied that the Report would not have been made but for the Reminder Letter and agreed that Mr. Gideon Dashong would be in a position to explain the accuracy of the Forensic Report, as he, the Investigating Police Officer, is a Lay Forensic Analyst. Detective Musa Sunday acknowledged that the AllStates Trust Bank Plc. owned the Account Opening Forms and tendered this as Exhibit D1, a Memo written by the Deputy General Manager, (Northern Operations), Mr. Odessa to an Executive Director of the AllStates Trust Bank Plc., requesting a Waiver of Requirements and Exhibit D2, the Statement of Mr. Adonye Roberts another Staff of the Bank. PW1 further stated that it was not to his knowledge that the Bank/Banker granted Private Banking Services to the Defendant, even though he acknowledged that it is the Bank’s discretion to grant the privilege to Deserving Customers. In answer to the question of whether the Money on the face of Exhibit P4, i.e., the Handwritten Note, was disbursed to Ebenezer Retnan Ventures, he replied that the Sum of One Hundred, and Sixty Million Naira (N160, 000, 000) was cleared from the Bank’s Sundry Account into Ebenezer Retnan Ventures’ Account. PW1 explained that the Defendant’s Directive at Page 3 of Exhibit P4 was carried out but not that of Directive Number 4, which had stated that the Sum of N176, 862, 900 was to be paid into Ebenezer Retnan Ventures’ Account. The reason for not obeying Directive Number 4 was because it was only the Sum of N160, 000, 000 that could be and eventually was paid into the Account. The Defendant had in his Statement, fully explained how the balance of N16, 862, 900 was disbursed to individuals. PW1, Detective Musa Sunday, stated that the Ecological Fund is a Special Intervention Fund administered directly by the Office of the President to solve Ecological Problems. The Members and the activities of the Fund Administrators are overseen with the Meetings chaired by the VicePresident, who at that time was Alhaji Atiku Abubakar. He did not know the conditions attached to the disbursements of the Ecological Funds, but could tell that it was not only for States, as there were only Three (3) States out of Twenty-Seven (27) Beneficiary Entities. Through his investigation, he confirmed that Pinnacle Communications Ltd was indeed a Contractor of Plateau State Government but did not go on further to investigate, as he was not part of the EFCC Team who focused on the Sum paid to Pinnacle Communications Ltd. Further, he stated that the Sum of N550, 000, 000 was paid to the Plateau State Government. According to him, the Sum of N80, 000, 000 from Union Home Savings and Loans, recovered from Dr. Kingsley Nkumah, was in Bank Draft registered and kept with the EFCC Exhibit Keeper. The Defendant did not tell him that there were Conditions attached to him receiving the Money but in his Statement, he made it clear that the N100, 000, 000 paid to the PDP South-West, was different from the N100, 000, 000 he gave to Marine Float Ltd, which belonged to the then Vice-President, Alhaji Atiku Abubakar. He was asked whether the Conditions attached to the Defendant being granted the Ecological Funds were that the Sum of N80, 000, 000 would go to the Permanent Secretary and N100, 000, 000 to the Chairman. He was also asked, whether Obasanjo as President of the Federal Republic of Nigeria returned the Sum of N100, 000, 000 in 2004 allocated to the PDP South-West and PW1, replied that he did not participate in these Aspects. 73