Voucher would need to be raised by the Permanent Secretary, before any amount is withdrawn from that Account. He was not sure when the Direct Labour Agency Law was passed or when the Agency itself was set up, as he was not a Legislator at that time nor a Member when the Equipment were purchased by the Agency. He agreed with the Prosecution that what he had earlier testified as to the Summoning of the Head of the Agency and his evidence pertaining to the Procurement of the Equipment, were not reflected in the House of Assembly Committee Report. He also agreed with the Prosecution that the Committee’s Recommendation 5, which had found the various Allegations against the Defendant to be baseless and unsubstantiated, was a wrong recommendation. However, he disagreed that Recommendation 6, which exonerated the Defendant was not wrong, though he later flipped by saying it was wrong the Defendant was exonerated on the Allegations of the Ecological Cheque. He further stated that the House of Assembly adopted the Report at Plenary, and even though there was a Resolution, which ought to be contained in another Paper, there was no evidence of such Resolution in Exhibits D6 or D7. According to him, his own Personal Company did not execute any Contract for the Plateau State Government, and around September 2006, when his Company was awarded a Contract by one of the Local Governments in Plateau State, he had already resigned as a Board Member of his Company even though he was still the Sole Signatory of the Account. There was no Re-Examination. DW3, Mr. John Mike Abdul, a Former Deputy Governor of Nasarawa State from Years 2007 to 2011, and now a Businessman and Politician, testified that he and the Defendant were once Co-Workers at Lion Bank Plc. Whilst the Defendant eventually served on the Board of Directors as a Director, he rose through the Ranks to become the Managing Director and Chief Executive Officer of the Bank. At the time he served as the Managing Director of Lion Bank Plc., the EFCC requested the Bank to supply information on the Mandate of some of Plateau State Government Accounts, which they obliged. Thereafter, the EFCC wrote another Letter demanding explanations on certain Cheques. He could not meet up with the Request at the time, because the Bank had just lost the Chairman of the Board, and had also only just moved its Headquarters from Jos to Abuja. On his resumption after the funeral, he received another Letter from the EFCC demanding for Certain Instruments that were issued. He was invited to the EFCC Office, where he tried to explain his inability to provide the requested information on time since he had just resumed and needed time to put it together. The EFCC did not accept his explanation, so they conveyed him to their Lagos Office around the 10th of March 2004, where he made a Statement, which he identified as Exhibit D3 in Court. His Second Statement dated the 1st of February 2006 was written long after he left the services of Lion Bank. Whilst in EFCC Custody, the then General Manager Lion Bank replied the EFCC’s Letter dated the 15th of October 2004, through a Letter dated the 11th of November 2004, explaining Certain Issued Instruments. The Letter of Explanation from the Bank was tendered without any Objection and admitted as Exhibit D8. Another Letter from the EFCC requesting further information was tendered without Objection as Exhibit D9. A Staff named Mr. Bismang replied and he tendered this Letter dated the 11th of November 2004 without Objection, which was admitted as Exhibit D10. 162