assigned to Marine Float for the benefit of the Vice-President of Nigeria, Alhaji Atiku Abubakar, Dr. Kingsley Nkumah, and Senator Mantu. When questioned about the Central Bank of Nigeria Cheque in Exhibit P6, he replied that the Cheque was cleared into the AllStates Trust Bank Plc.’s Call Account and disbursed in accordance with the Defendant’s Handwritten and Typed Instructions given in his Official Capacity. PW2, Mr. Adewusi, in his Examination-in-Chief, testified that the Plateau State Government had an Approval for payment under the Ecological Funds Office to the tune of One Billion Naira (N1, 000, 000, 000) Plus, and he was one of the Signatories that signed. The Second Signatory, Mr. Topah Ukanah, who signed under Category B, is now deceased. PW2, took the Cheque to the Central Bank of Nigeria for confirmation and on his return, he received a telephone call from the Secretary of the Permanent Secretary of Ecological Services, instructing him to come along to the Office of the Permanent Secretary, Dr. Kingsley Nkumah, with both the Central Bank Cheque and the Cheque Delivery Register. On getting there, he met the Defendant, the then Executive Governor of Plateau State, in the Office of the Permanent Secretary and was directed to release the Cheque to Chief Joshua Dariye. He stated that one of the Aides of the then Executive Governor, signed for the Cheque after completing the Delivery Register whereupon he released the Cheque. He identified the Payment Voucher with all the Documents annexed, in particular the Payment Voucher, the Credit Advice, the Request Letter from Plateau State Government, where the VicePresident minuted to the Minister Special Duties (Ecology), Mr. Yomi Edu, another Request Letter from the Minister of Special Duties to the President, and all Other Minuted Documents, and they were all admitted into evidence without any Objections as Exhibit P14. He noted that the Total Amount sought for by Plateau State Government, was Three Billion Naira Plus (N3, 000, 000, 000+) but only the Sum of One Billion, One Hundred and Sixty-One Million, One Hundred and Sixty-Two Thousand, Nine Hundred Naira (N1, 161, 162, 900) was approved. PW2 stated that the Approval for the Funds, the Writing of the Cheque, the Confirmation with the Central Bank of Nigeria by him, the Collection and the Release of the Cheque to the Defendant, all occurred on the same day, the 12th day of July 2001. From his experience, this was the first time a Serving Governor would come personally to collect a Cheque. He noted that the Cheque was written in the name of Plateau State Government and was supposed to be paid into the Plateau State Government Account. He testified that Dr. Nkumah, the Permanent Secretary of the Ecological Funds Office was dismissed from the Service as a result of this issue. Under Cross-Examination, PW2 agreed with the Defence Silk that the control of the Ecological Funds were in the hands of Alhaji Atiku Abubakar, as Vice- President of Nigeria and also Mr. Yomi Edu, as Minister of Special Duties. He could not state the Process leading up to the Approval of this Fund but knew that the Account of the Ecological Fund was domiciled in the Office of the Secretary to the Federal Government. He did not see as unusual or irregular the fact that the Executive Governor Personally collected that Cheque if he was available and the Permanent Secretary authorised the release of the Cheque. 117