After a protracted argument on the Admissibility of the Statement of Account, the NDIC’s Reply, as well as the said Certificate, the Objection raised by Learned Silk for the Defence was overruled and the Documents were admitted as follows: a. The Reply admitted as Exhibit P15A. b. The Certificate of Identification admitted as Exhibit P15B. c. The Statement of Account was admitted as Exhibit P15C. Under Cross Examination, she testified as to the length of her working experience at the NDIC and stated that the AllStates Trust Bank Plc.’s License was revoked in January 2006 due to their Financial Incapacity to Recapitalize. She stated that it was impossible to tamper with the figures contained in the Statement of Account because there are Security Codes for all Closed Banks, which debar any Person from tampering or altering the figures contained in the Statement. She did not know of any Staff in the then AllStates Trust Bank Plc. who put in the information. PW4 expatiated that the retrieved Server of a Closed Bank is maintained by NDIC and it is this Server that the NDIC generates its Deposit Register to pay out Insured Sums to all the Depositors. As to any possibility of Alterations, she dispelled this notion stating that the Customer would have objected in writing if he believed that his Statement had been altered in any form during the course of business when AllStates Trust Bank Plc. was still a going concern. In any event, during the annual visitation jointly conducted by the NDIC and the Central Bank of Nigeria to examine the Banks Books, any Discrepancies in any Statement of Account of any Customer would have been pointed out to them. Therefore there is an assumption that at the date of Closure of a Bank, the information in the Statements of Accounts was Authentic. There was no Re-Examination of this Witness. PW5, Mr. Cyril Tsenyil, the Accountant General of Plateau State testified under Oath that from the Year 2000, he was the Personal Assistant to the Speaker of the House of Assembly of Plateau State. He was invited by the EFCC on the 2nd of June 2015 through a Letter, which contained a List of Account Numbers evidencing transactions dating back to the Year 2000. A Search was conducted but the Documents could not be found. The bulk of his evidence will be analyzed under Funds emanating from Plateau State/Accountant-General’s Accounts. PW6, Mr. Celestine Idiaye, a Banker working with Diamond Bank, Central Area Abuja is the Designated Cloister Control Manager in the Internal Control Unit of the Bank. Through his evidence, Exhibits P16, P17 AND P18, Statements of Accounts were tendered into evidence and the analysis of his evidence is best situated when considering the Plateau State/Accountant-General’s Accounts. All the above were admitted without any Objections raised by the Defence. There was no CrossExamination of this Witness by the Defence. PW7, Mr. Dabi Gideon Dashong, a Forensic Document Examiner with the EFCC Forensic Science Laboratory in Abuja testified under Oath as to his Qualification and tendered into evidence a Report, which he identified as Exhibit P2. Under Cross-Examination by the Defence, the Defence tendered the Letter of Reminder through this Witness, with no Objection raised by the Prosecution and it was admitted as Exhibit Q. The 78