Drafts paid into Ebenezer Retnan Ventures Account were raised in the Name of AllStates Trust Bank and not in the Name of Ebenezer Retnan Ventures. According to Detective Musa Sunday, the Sum of Two Hundred, and Four Million Naira (N204, 000, 000) was traced into the Account of Ebenezer Retnan Ventures’ Account with AllStates Trust Bank Plc. and its Origin was found to be from the Plateau State Accountant General’s Account domiciled in Diamond Bank. The Team then asked the Bank to furnish this Cheque, which they did through a Covering Letter. The Certified True Copy of the Diamond Bank Plc.’s Letter dated November 24th, 2004 together with the attached Statement of Account, which included the Request for a Bank Draft and a Photocopy of the Cheque of Two Hundred, and Four Million Naira (N204, 000, 000) was sought to be tendered into evidence by the Prosecution. G.S. Pwul SAN objected to the admissibility of the Last Page of this Document, which was the Cheque, on the basis that the Certification seen on the Document was miles away and further down in the Cheque and therefore irrelevant. Rotimi Jacobs SAN, responded to this Objection by pointing out the requirement of Section 104 of the Evidence Act 2011 and the Objection was overruled with the Documents admitted as Exhibit P12. In the course of their investigation, the Team found that there was no Contract of any kind between Plateau State Government and Ebenezer Retnan Ventures. In the course of investigating the Accounts, and the Account Holder, who was the Defendant, the Team discovered that part of the Monies were used by the Defendant to purchase Properties and Interim Forfeiture Orders were obtained in regard to those Properties. As regards Exhibit P12, he stated that it relates to a Diamond Bank Draft for the Sum of Two Hundred, and Four Million Naira (N204, 000, 000) issued from the Account of the Accountant General of Plateau State, and was initially payable into the AllStates Trust Bank Plc. but eventually ended up being paid into Ebenezer Retnan Ventures’ Account. The Instruction for these Payments was by the Accountant General, then Mr. Shem Damisa, Mr. Nuhu Ali Madaki, the then Deputy Director, Treasury and Mr. Silas Von But, the then Deputy Director Inspectorate II. These Officers were invited to the EFCC to explain the jobs executed by Ebenezer Retnan Ventures, but they could not produce any Document or Contract Documents explaining why this Sum of Two Hundred and Four Million Naira (N204, 000, 000) was paid into Ebenezer Retnan Ventures’ Account. Their failure to show any reason, led to the institution of Criminal Charges against them. The Defendant was then invited and volunteered his Statement at the Commission, making some Additional Statements. Detective Musa Sunday testified that the Administrative Cautionary Words were read to him, whereupon he read it and signed under the Cautionary Words, making his Statement in his own Handwriting. He signed the Pages of his Statements and he, PW1, countersigned as Witness to these Pages. These Statements made on the 12th of June 2007, the 13th of June 2007 and the 15th of June 2007 were tendered into Evidence with No Objection whatsoever raised by the Defence and were all admitted as Exhibits P13A, P13B and P13C respectively. Further investigations revealed that the Salary of a Sitting Governor as at Year 2007, was the Sum of Two Hundred and Fifty Thousand Naira (N250, 000) Monthly. Under Cross-Examination, Detective Musa Sunday stated that there was no Complaint from Plateau State Government over any Loss of Funds. 158