and Fifty Million Naira (N250, 000, 000) to Pinnacle Communications for the Supply of Broadcast Equipment for PRTV. Now, it is the Duty of the Accountant General and the Relevant Ministry to Disburse Funds to Contractors and the Witnesses who gave evidence on Government’s Disbursement, confirm the fact that, it was not for the Governor to Disburse Funds directly to Contractors. Mr. Cyril Tsenyil, the Present Accountant General of Plateau State had testified on the Procedure for paying Contractors, to include the Accounts Department of Ministries, Parastatals and Agencies and it was for the Accountant General, to disburse the Funds of Plateau State Government. Further, there is evidence led by the Defendant’s own Witness, Mr. Paul Datugun, DW7, the Central Cashier, who stated that only the Accountant General controlled the Incomes and Expenditures of all Ministries, Parastatals and Agencies and more importantly, he had statedthat No Government Official, including the Governor, could sideline the Central Cashier, in order to pay any Contractor. Since the Defendant, had paid the Sum of Two Hundred and Fifty Million Naira (N250, 000, 000) in respect of the PRTV Equipment to Pinnacle Communications, his Commissioner of Information ought to have known this Fact and the Defence, ought to have called the Relevant Commissioner, who would have had knowledge of the Payment made by the Defendant or produced Records of this Payment. It is worthy of note that the Draft Covering the Sum of Two Hundred and Fifty Million Naira (N250, 000, 000) paid to Pinnacle Communications, emanated from the Central Bank of Nigeria’s Cheque meant for Ecological Purposes, that is, it was meant for Reclamation and Channelization. The Defendant in bothHandwritten and Typewritten Instructions had instructed the AllStates Trust Bank Plc., to issue a Draft in favour of Pinnacle Communications, contrary to the Directive in the Central Bank of Nigeria Cheque and contrary to the Purpose in the Payment Voucher from the Ecological Funds Office in Abuja as seen in Exhibit P14. By the Evidence rendered by Detective Musa Sunday, PW1, this Sum was traced to Pinnacle Communications, and the Company confirmed receipt of the Funds on the ground that it was a Contractor with the Plateau State Government. The Purpose of the Funds was diverted from Ecological Purposes to TV and Radio Services and there had got to be a very good reason to justify the Diversion. The Prosecution had attempted to explain the Purpose for this Diversion, to be for the Purchase of a Flat in London, by the Chairman/CEO of Pinnacle Communications for the benefit of the Defendant. He had based his Submission on the fact that this Flat was purchased in September 2001 and also on the Statements obtained by the Metropolitan Police from Mr. Lucky Omoluwa and the Defendant. He had referred to Bank Statements from Knightsbridge, Tape Recordings of the Defendant obtained during his Arrest, BUT had not furnished any of these Evidence before the Court. The fact that the Dates of 20th July 2001 and September 2001 are Close in Time, does not naturally say, that the Payment, was for that Purpose. Had the Prosecution tendered the Initial Deposit sent to Rowberry Solicitors and their Bank Account, or even the Statement of the Driver, Mr. Wagdi, and summoned Mr. Lucky Omoluwa or his Cousin, and furnished their Bank Statements, perhaps, and only perhaps, could claim to prove the Direct Linkage between the Payment of the Sum of Two Hundred and Fifty Million Naira (N250, 000, 000) made on the 20th of July 2001 to the Purchase of the Flat in London at some uncertain date in September 2001. He failed woefully on this Score. What he was able to establish however, was that the Funds meant for Ecological Purposes were Misappropriated and Disposed of contrary to the Mandate on the Payment Voucher from the 154