explained the process to be that the Approval will come from His Excellency, the Executive Governor, through his Commissioner of Finance to the Accountant General, who will then forward same to the Director of Expenditure and from there to the Central Cashier for payment. It was not possible for the Permanent Secretary, the Commissioner of Finance or even the Governor to side line the Central Cashier and pay the Contractor directly. Therefore, it is the Accountant General’s duty to disburse to Contractors and added that the Payment Ledgers i.e. Cash Books, were in his custody. DW8, John Gozen Gobak, a Non-Executive Chairman of the Government owned Agricultural Services, Training and Marketing Limited and a Politician, under Cross-Examination described the process of Award of Contract from a Ministry. According to him, a Ministerial Tenders Board considers the Contract as well as the amount involved, to determine whether the Contract Sum is within the Powers of the Ministry. Where it is found to be above, Recommendations are made to the State’s Tenders Board, for the State Executive Council’s Approval. This Council consists of Commissioners and Members of the States Executives. The Council’s Approval would then go back to the State’s Tenders Board, who will publicly advertise for Bids. The Winner of the Bid would then be given the Contract to perform and the relevant Ministry would supervise the performance of the Contract, with the Ministry of Finance making payments. He testified that he had never partaken in any of these processes. According to him, Monies received from the Federal Government are channelled through the Ministry of Finance, who will then pay it into the Government’s Account. These Monies are to be used for the benefit of Plateau State Government. DW9, Honourable Banahel Joseph Andong, the Acting District Head and Traditional Ruler of Monguna District, Jos testified that in 1999, he was elected Member of the House of Assembly representing Bokkos Constituency in Plateau State under the platform of the PDP, and served as Chairman, House Committee on Works, Housing and Transport. He named the other Members of this Committee. He carried out oversight functions in areas of Jos Metropolis at Bokkos Barkin Ladi Road, Lantang Mikkan Dams, and some others in Three Zonal Areas of Jos. The work in Bokkos involved reclamation of roads, ponds and drainages and in Langtang, the project was reactivating dams built during Solomon Lar’s Civilian Government. In the Northern Zones, erosion control of waterway projects was undertaken. Whenever, there were overflows of the Yakubu Gowon Dam, which caused casualties to people, property and houses, the Government did a wonderful job by arresting the situation. He knew nothing of the Funding of these Projects but only knew the Federal Government intervened to solve their Ecological Problems. Again, he did not know how the assistance was rendered, whether financial, with labour or with Equipment. DW10, Mr. Gideon Mitu, a Former Permanent Secretary with the Plateau State Government between 1999 and 2003, later deployed to the Plateau State Liaison Office in Abuja stated under CrossExamination that as Permanent Secretary, he had never received any Funds on behalf of the Plateau State Government and the Federal Government paid the State Allocations from the Revenue Account directly into the Plateau State Government’s Account. He stated it wrong that this Allocation be paid into a Public Officer’s Private Account. DW11, Prof. Danladi Atu working at the Faculty of Education, Social Science University of Abuja testified that he had been Secretary to the Local Government from 1999 to 2002 and then Chairman from 2002 to 2007, following his appointment by the Defendant and subsequent approval by the House of Assembly. He described the hilly, steep and sloppy terrain of Jos North, stating that this area 120

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