The Team’s investigation started off with the Named Banks, with the first port-of-call being the AllStates Trust Bank Plc., where the Operations Manager provided the Account Details as well as Account Opening Documents of Ebenezer Retnan Ventures and the Mandate Card. 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. A Bundle of Report from the Forensic Unit was admitted with emphasis placed as to weight as Exhibit P2, after the Objection raised by Learned Silk representing the Defence was overruled. The Account Opening Documents were admitted without any Objection as Exhibit P3. Upon a careful observation, the Team noted a lot of financial inflows of Money from the Plateau State Government Account into Ebenezer Retnan Ventures Account, including Monies relating to the Ecological Funds of the State. AllStates Trust Bank Plc. was approached again and the Bank Manager availed them with a Photocopy of a Handwritten Document, where the Defendant split the Sum of about One Billion, One Hundred and Sixty-One Million, One Hundred and Sixty-Two Thousand, Nine Hundred Naira (N1, 161, 162, 900. 00) only. Upon further enquiry as to the Source of this Money, since it did not emanate from the Plateau State Government, the Manager made available to them a Photocopy of the Central Bank of Nigeria Cheque covering the said amount as well as an Additional Typed Disbursement Letter written on the Official Letterhead Paper of the Defendant, as Governor, to the Branch Manager of the AllStates Trust Bank Plc. The Source of the Central Bank of Nigeria’s Cheque was traced to the Ecological Funds Office under the Presidency, located at the Federal Secretariat, where one Mr. Adewusi was interviewed. He revealed that the Plateau State Government had earlier applied through the normal process for Funds for Ecological Projects in the State and Approval was given in the Sum of One Billion, One Hundred and Sixty-One Million, One Hundred and Sixty-Two Thousand, Nine Hundred Naira (N1, 161, 162, 900. 00). Mr. Adewusi had told them that before the preparation of the Cheque, a Payment Voucher covering the said amount, which had annexed Documents, were prepared and audited. According to Detective Musa Sunday, the Defendant, together with his Orderly, Sergeant Victor Dilang, visited the Ecological Funds Office, where Sergeant Victor Dilang signed for the Cheque in the Movement Register and collected the Cheque on the instruction of the Defendant. The Cheque was then taken to the AllStates Trust Bank Plc., Abuja Branch by the Defendant and while in the Office of the Branch Manager, the Defendant instructed the Bank on how the Money would be disbursed to Individuals and Companies. The Branch Manager actually complied with the Defendant’s Instructions and instead of paying the Money into Plateau State Government’s Account for clearance, the Bank used their own Bank Account to clear the said Cheque of One Billion, One Hundred and Sixty-One Million, One Hundred and Sixty-Two Thousand, Nine Hundred Naira (N1, 161, 162, 900. 00) and disbursed the Monies to the Individuals and Companies as directed by the Defendant. The Covering Letter, the Handwritten Instructions as well as the Typed instructions were admitted into evidence without Objections as Exhibit P4, where he identified the handwriting of the Defendant at Page 2. He also identified the Certified True Copy of a Page in the Movement Register, which was admitted into evidence as Exhibit P5. Detective Musa Sunday also recovered the Central Bank of Nigeria’s Cheque, certified by Mr. J.O. Adewusi, dated the 21st day of July 2001, which was then tendered into evidence as Exhibit P6. Some Documents regarding the disbursement of these Sums of Money were forwarded to the Commission 71