Billion, One Hundred and Sixty-One Million, One Hundred and Sixty-Two Thousand, Nine Hundred Naira, (N1, 161, 162, 900. 00). Prior to Preparing the Cheque, a Payment Voucher covering the said Amount with Annexed Documents were prepared and audited. The Team were informed that the Defendant and 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 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 SixtyTwo Thousand, Nine Hundred Naira (N1, 161, 162, 900. 00) and disbursed 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 and he identified the handwriting of the Defendant on Page 2 of Exhibit P4. He also identified the Certified True Copy of a Page in the Movement Register, which was admitted as Exhibit P5. The Central Bank of Nigeria’s Cheque, certified by Mr. J.O. Adewusi, dated the 21st day of July 2001, was also recovered by the Team and was admitted into evidence as Exhibit P6. The Defendant himself during an interview and when confronted with this Document, admitted being the Maker of the Document and volunteered his Statement, wherein he explained the distribution of the Funds in the Handwritten and Signed Documents, which total is One Billion, One Hundred and Sixty-One Million, One Hundred and Sixty-Two Thousand, Nine Hundred Naira (N1, 161, 162, 900) as follows: - For the Handwritten Instructions, it states thus: 1. Plateau State Government------------ N550, 000, 000 (Five Hundred and Fifty Million Naira) 2. Pinnacle Communications------------- N250, 000, 000 (Two Hundred and Fifty Million Naira) 3. Union Homes------------------------------N80, 000, 000 (Eighty Million Naira) 4. PDP South-West-------------------------N100, 000, 000 (One Hundred Million Naira) 5. Sundry ------------------N97, 000, 000 + N63, 000, 000 Totalling N160, 000, 000 (One Hundred and Sixty Million Naira) 6. COT------------------------N4, 300, 000 (Four Million, Three Hundred Thousand Naira) 7. Sundry 2------------------------------N16, 862, 900 (Sixteen Million, Eight Hundred Sixty-Two Thousand, Nine Hundred Naira) On Page 3 Exhibit P4, is the Typed Letter written on the Letterhead Paper of the Executive Governor of Plateau State Government of Nigeria, addressed to the Managing Director through the Branch Manager of the Abuja Branch of the AllStates Trust Bank Plc. dated the 19th of July 2001, with the caption “RE: N1, 161, 162, 900 In Favour Of (IFO) PLATEAU STATE GOVERNMENT.” In this Document, the Defendant had instructed the Bank to clear the Cheque and treat in the following manner: 1. Do a Draft IFO of Pinnacle Communications Limited for N250.0 Million 2. A Draft IFO Plateau State Government for N550.0 Million payable at Jos 114