As Principal Accountant, it was his duty to go through the Payment Voucher and all the attached documents to ensure that the payments have been approved, and once convinced of that, he would pass on the Payment Voucher to the Cheque Writer to write the Cheque for the payment. The Cheque Writer would then take the Cheque to the Authorized Signatories to sign. There are two Categories of Signatories, namely Signatory A and Signatory B. Each had Three Signatories under each Category and he is one of the Signatories under Category A. Any Member each of the two Categories, can sign any Cheque to make it valid. After signing, any Member of the two Categories that signed can take it to the Central Bank of Nigeria for Confirmation. Once the Cheque has been confirmed, it is ready for Delivery to any Representative of the Beneficiary. To deliver a Cheque meant for Payment under the Ecological Funds Office, the Permanent Secretary would give either a Written or Verbal Directive on whom to deliver the Cheque to. PW2, had testified that upon his return from the Central Bank of Nigeria, where he confirmed the Cheque, he received a telephone call instructing him to come to the Office of the Permanent Secretary, Dr. Kingsley Nkumah with both the Cheque and the Cheque Delivery Register. On getting there, he met the Defendant and was directed to release the Cheque to him. The Defendant then instructed one of the Aides to sign for the Cheque after completing the Delivery Register, whereupon, the Cheque was released to him. He explained the normal process to be that the Permanent Secretary Ecological Funds would Minute on the Letter of Request, a requirement that the Name of the Representative of the Beneficiary State mandated to collect the Cheque, must be specifically mentioned in the Request and this would be sent to the Permanent Secretary for endorsement to the Central Pay Office for Collection. Under Cross-Examination, he did not see as unusual or irregular the fact that the Executive Governor personally collected that Cheque, if he was available and if the Permanent Secretary authorised the release of the Cheque. Mr. Adewusi, in reaction to the actual expenditure of the Funds, considered it pitiable that the Total Sum of N280 Million (N280, 000, 000) was shared from the Award Sum by Three Individuals, namely the Vice-President of Nigeria, Alhaji Atiku Abubakar, Mr. Yomi Edu, the Minister of Special Duties and Mr. Nkumah, the Permanent Secretary of the Ecological Funds Office. The confirmation for Mr. Adewusi’s evidence is that the Permanent Secretary would either through a Handwritten or Oral Directive indicate the Person to collect this Cheque. In this instance, the Person to collect the Cheque is as seen in the Minute of the Permanent Secretary dated the 12th of July 2001 inExhibit P14 at Page 24, where he noted: “For Immediate Action Please. The Governor is waiting to collect the Cheque TODAY.” The Testimony of Mr. Victor Dilang, the Orderly, on the other hand, is that it was not within the Schedule of his Duties to collect Cheques on behalf of Plateau State Government and had stated that he was only sent to sign a Cheque, which he did not know anything about. Still under Cross-Examination, he testified that his principal loyalty was to the Nigeria Police, and his duties were to fight, detect, and arrest crime and had never performed any duty outside his legal duties. He was shown Exhibit P14 at Pages 27 and 28, and agreed that it was on the same day he met with the Permanent Secretary that he was given the Central Bank Cheque, adding that Two Bank Drafts were given to him personally, whilst the N80Million Draft, was given to the Person who 128