“Being the amount released to the above named State Government for Flood Channelization Works at Bokkos, Reclamation of CTM Stadium and Bukuru Abandoned Mining Ponds. Vide Attached Documents and Minutes Of Approval. File NO. EF/PL/26/I refers.” A literal meaning of the Narration is that the WHOLE and not just PART of the Funds in the Cheque was strictly to be applied to resolve Ecological Problems of Reclamation and Channelization. It is also important to state that this Approved Sum was to be deducted from the Secretary to the Government of the Federation, Ecological Funds Account, which by the Payment Voucher evidenced the fact that the deductions took place from this Particular Account. The Funds, therefore, belonged to the Federal Government of Nigeria, and upon its Grant and Entrustment, became the Property of Plateau State Government. It was expected that Designated Officers of the Government of Plateau State should collect and pay in the Cheque into an Appropriate Government Account. Now, the evidence of PW2, Mr. Adewusi, that the Defendant personally came to the Ecological Funds Office to receive this Cheque, is pitted against the evidence led by DW15, Sergeant Victor Dilang, the Former Orderly to the Defendant, who stated that he was sent to collect a Cheque and in the company of an Unnamed Person, went to the Bank to pay in the Cheque. To tip the balance in favour of one Witness against the other, other Surrounding Circumstantial Evidence will be considered by the Court, in order to determine who is actually telling the Truth. Had the Defendant testified before the Court, his evidence would have been useful to determine one way or another, the true situation. From Exhibit P13C, the Defendant’s Extra-Judicial Statements before the EFCC, he had stated therein that: “I confirm that the Special Allocation of Ecological Fund of N1, 167, 162, 900, which was not peculiar to Plateau State was signed and collected by my Orderly Sgt Victor Dilang. This instruction was subsequently cleared and disbursed as explained above in the foregoing paragraphs.” This Statement on its own, has not resolved the question of whether the Defendant himself, was present at the Ecological Funds Office on the 12th of July 2001. PW2, Mr. Adewusi,was in charge of the Central Pay Office, which controlled all the processing for the payment of Ecological Matters handled by the Ecological Funds Office, to the point of Approval. After the Approval is obtained, the File is sent to the Finance and Account Department Office, of the Office of the Secretary to the Federal Government of Nigeria for Processing of Payment. The Approval would then be sent to the Charges Section for them to raise the Payment Voucher. After raising the Voucher, attaching Relevant Documents, they would then pass it on to the Checking Section for them to check that the necessary documents are attached. Once the checked documents are in order, this Section will schedule the Payment Voucher to the Internal Audit Unit, which will check and confirm that due process has been followed in raising the Voucher. Once the Unit is satisfied that due process was followed, they would then schedule the Payment Voucher to the Central Pay Office. 127