3. 4. 5. 6. A Draft of N80.0 Million IFO Union Savings and Loans Limited A Draft IFO Ebenezer Retnan Ventures for N176, 862, 900.00 PDP (South West)- N100.0 Million Balance of N4.3M as COT Charges after Concessions. The Court observes that the difference between the Handwritten and Typed Instructions was the fact that the Purpose for the Draft in favour of Ebenezer Retnan Ventures in the Sum of N176, 862, 900.00, was explained in the Handwritten Instruction. Further to this Recovery, the Team actually traced where those Funds went to in the course of their investigations. The Representative of Pinnacle Communications Limited confirmed collecting the sum of Two Hundred and Fifty Million (N250, 000, 000) but he proved to be a Contractor to Plateau State Government. The Sum of Five Hundred and Fifty Million Naira (N550, 000, 000) actually went to the Plateau State Government. The Sum of Eighty Million Naira (N80, 000, 000) issued in favour of Union Savings and Loans was traced to the Permanent Secretary in the Ecological Funds Office by the name, Mr. Kingsley Nkumah. Mr. Nkumah confessed that the Eighty Million Naira (N80, 000, 000) was his Bribe Money given to him for facilitating the Ecological Fund. This amount was subsequently recovered by the EFCC and he was charged to a High Court in Lagos, where upon the grant of an Administrative Bail, Nkumah resigned and left the Country. Union Homes Head Office in Lagos was approached by the EFCC and they confirmed that the Account in which the Eighty Million Naira (N80, 000, 000) Cheque was cleared belonged to Mr. Kingsley Nkumah, the Permanent Secretary, and further gave the EFCC the Mandate Card of his Account. The Handwritten Instruction to Union Home Savings and Loans as well as the Mandate Card of Mr. Nkumah was tendered without Objection as Exhibit P8. The sum of One Hundred and Seventy-Six Million, Eight Hundred and Sixty-Two Thousand, Nine Hundred Naira (N176, 862, 900) was traced into the Account of Ebenezer Retnan Ventures domiciled at the AllStates Trust Bank Plc. From their investigations at the Corporate Affairs Commission, they gathered that the Defendant owned this Company. The Statement of Account of Ebenezer Retnan Ventures was obtained and the above Sum was traced into this Account. The Cheque in the Sum of One Hundred Million Naira (N100, 000, 000) payable to the PDP SouthWest was traced into the Account of Marine Float Limited, which by their investigations revealed that Marine Float Limited is owned by the Former Vice-President of Nigeria, Alhaji Atiku Abubakar. Efforts to recover this Sum of Money have been ongoing but there has been no success in recovering the Money from him. Some Documents regarding the Disbursement of these Sums of Money, where forwarded to the EFCC together with Cheques and the Covering Letter. These Documents were admitted into evidence as Exhibit P7. Under Cross-Examination, PW1, 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 only 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. He 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 only the sum of N160, 000, 000 could be and was paid into 115