PW1, also found out through his investigation that the Waiver granted by the Bank was Improper, even though the Bank had Provisions for Private Banking Services for certain categories of High Profile Individuals. Further investigations continued to the then Lion Bank Plc. (now Diamond Bank Nigeria Plc.) due to heavy inflows of Funds to Ebenezer Retnan Ventures from Lion Bank. The Team discovered that Cheques in different amounts were paid from Plateau State Government Accounts domiciled in the then Lion Bank into Ebenezer Retnan Ventures’ Account. PW1 analysed the Statement of Account, wrote down the transactions captured and requested Diamond Bank Plc. to furnish him with the Instruments, that is, the Cheques of the Monies relating to the then Lion Bank. They complied and forwarded the Cheques. The Cheques were admitted into evidence as Exhibit P11. PW1 then analysed Exhibit P11, and discovered that the Lion Bank Cheques, were initially paid into the AllStates Trust Bank Plc., but subsequently paid into Ebenezer Retnan Ventures’ Account and he demonstrated before this Court, the inflows into this Account. The Data on those Cheques were perused and the Managing Director of Lion Bank, Mr. Mike Abdul, made Statements to the EFCC and forwarded Documents. Based on the Waiver given to the Defendant by the AllStates Trust Bank Plc., the EFCC charged the Bank, Mr. Odessa, the Marketer and one Other to the Federal High Court in Kaduna, where the Bank and the Marketer were convicted for their actions. According to PW1, the Account Opening Documents including the Mandate Card were sent to the Forensic Examination Unit for further investigations and the Unit confirmed that the Signature on the Mandate Card belonged to Chief Joshua Chibi Dariye as seen in Exhibit P2. PW7, Mr. Dabi Gideon Dashong, the Forensic Document Examiner with the EFCC Forensic Science Laboratory in Abuja, testified that in 2007, the Head of the Economic Governance at the EFCC requested for an Examination Comparison and Report on Two (2) Sets of Documents, namely: - the Account Opening Package of AllStates Trust Bank Plc. in respect of Ebenezer Retnan Ventures, the Disputed Documents X-X4; and the Specimen Signatures of the Defendant on documents marked AA5. Subsequently, an Additional Specimen was forwarded to his Unit for Analysis. He explained in very great detail the Three Methodologies he employed and applied Three Principles of Handwriting Identification. Based on this combined method, he came up with a Report, which had Demonstrative Charts, indicating his opinion based on the analysis he conducted and forwarded his Report to the Requesting Team. He identified each and every Set of Documents in Exhibit P2. Under Cross-Examination by the Defence, he stated that when the initial request for analysis was made in 2007, he was not working with the Forensic Unit. On the 10th of December 2015, he received a Letter of Reminder from the EFCC referencing their earlier Letter dated the 24th of June 2007 and he issued his Report dated the 14th of December 2015. The Defence tendered the Letter of Reminder through this Witness, with no objection raised by the Prosecution, which was admitted as Exhibit Q. The Author of the first Request Letter for Forensic Analysis was the now Current Acting Chairman of the EFCC. Explaining the initial delay of Eight and a Half (8 ½) Years in issuing a Report, this Witness stated that the then Head of the Forensic Unit, Mr. Mu’azu Abdullahi died in 2010 and that the documents were registered according to Standard Operating Procedures. The Court, upon a careful perusal of Exhibits P2 and Q, can see that the Letter of Reminder is dated the 10th of December 2015 and conveyed further Documentation for Analysis. On the 14th of December 2015, the Forensic Unit replied on the Examination and Comparison of the Signature on the 48