The Court expected to see either a Loan Agreement or a Contractual Agreement in respect of these monies, which upon a perfunctory calculation, Total a Grand Sum of N257, 600, 643.05, (Two Hundred and Fifty-Seven Million, Six Hundred Thousand, Six Hundred and Forty-Three Naira, and Five Kobo). As a consequence of these highly irregular payments, the Chief Financial Officers of Plateau State, in the persons of the Accountant General, the Deputy Director, Treasury, and the Deputy Director Inspectorate II, who are all accountable for State Funds, are charged before a Court of Law. This is because they had no valid explanation to offer and could not justify these Expenditures by ANY RECORDS. Since, the Plateau State Government had already Budgeted Monies for this Procurement of Equipment, and since by the testimony of Honourable Andong, that after the Technical Committee had inspected the Items from Julius Berger, the State Government then “bought and paid”, the Court finds that the burden was then on the Defendant to prove, that the Direct Labour Agency had a Deficit in its Budget, and further, he needed to explain why the Agency had to be up and running. In any event, even assuming the Budget was in Deficit, a Channel still had to be followed. It is noted that the Payment for this Equipment was not a Part-Payment but Full-Payment. If true, the Defendant had “Loaned” his Government Money, this could possibly not have been a Silent Act but none of the Defence Witnesses could tell the Source of these Funds. At least DW4, a Principal Officer from a Unit of the Ministry of Works must have known or heard something that a loan was granted by the Defendant. The same goes to DW5, a Principal Technical Officer from the Direct Labour Agency, for whom the Defendant had a great vision for, would have said something. DW10, who was part of the Technical Committee that inspected the Equipment before they were procured could not say how they were bought and from whom the Sums of Monies were sourced. There also had to be Meetings, Formal Communications of Loan and Formal Acceptance by the Government. All the Documents that would emanate from the Meetings, Formal Communications and Formal Acceptance, would all be documented, especially when preparing the Payment Voucher through which Public Funds would be expended in order to reimburse the Defendant. The Defendant, as Executive Governor on a Monthly Salary of N250, 000, surely had the burden to produce a Statement of Account sufficient in the Sums he claimed to have loaned his State. Before this Court is Exhibit D17, a Lion Bank Reply Letter dated the 25th of October 2004, written by the Managing Director of Lion Bank, Mr. Mike Abdul, addressed to the Executive Chairman of the EFCC titled, “RE: INVESTIGATION ACTIVITIES CASE OF CONSPIRACY, OFFICIAL CORRUPTION AND MONEY LAUNDERING. In this Letter, Three Accounts belonging to Chief Joshua Chibi Dariye, were stated and the Status of each Account was contained in this Letter. Firstly, is Account Number 0011010060197, Account Name Dariye Joshua C., opened on the 23rd of August 1990, had a Balance of N26, 478.77, its the Status “DORMANT”, and the Account went Dormant on the 6th of January 1996. It is certain that the Loan did not emanate from the First Account, since it had been stated as Dormant since the 6th of January 1996. Secondly, is Account Number 0012010008111, Account Name, Dariye Joshua, opened on the 21st of August 1990, had a Balance of N2, 154, 918.40, its Status was “DORMANT”, and it went Dormant on the 3rd of July 2002. 179