Witnesses, and their Evidence, both Oral and Documentary, Specific to these Charges will be set out for Analysis. PW1, Detective Musa Sunday, stated that his Team investigated Diamond Bank Nigeria Plc. (then Lion Bank Plc.) due to the heavy inflows of Funds into Ebenezer Retnan Ventures Account, where it was discovered that Cheques bearing different amounts from the Plateau State Government Accounts, domiciled with the Lion Bank, were paid into Ebenezer Retnan Ventures’ Account. From his Analysis of the Plateau State Government Lion Bank Plc. Statement of Account, he requested Diamond Bank Plc. to furnish him with the Instruments, which they complied and forwarded the Cheques. These Cheques were tendered into evidence as Exhibit P11. In Court, he analysed Exhibit P11 the then Lion Bank Cheques, which had been initially paid in favour of the AllStates Trust Bank Plc., but which had subsequently been repaid into Ebenezer Retnan Ventures’ Account, as follows: 1. The Cheque of Three Million Naira (N3, 000, 000) from Lion Bank to AllStates Trust Bank Plc. was cleared into the Account of Ebenezer Retnan Ventures and the source of the Funds of Three Million Naira (N3, 000, 000) was the Plateau State Accountant General’s Account domiciled in Lion Bank. 2. The Lion Bank Cheque covers the Bank Draft of Five Million Naira (N5, 000, 000) and it was payable to AllStates Trust Bank Plc., the source was from the Plateau State Accountant General’s Account paid into Ebenezer Retnan’s Account. 3. The Cheque of Two Million Naira (N2, 000, 000) was payable to AllStates Trust Bank Plc. with the source being from the Plateau State Accountant General’s Account payable to Ebenezer Retnan’s Account. 4. The Cheque for the Sum of Fifteen Million Naira (N15, 000, 000) dated the 24th of November 2001, was made payable to AllStates Trust Bank Plc. and cleared into Ebenezer Retnan’s Account. 5. The Cheque’s date is obscure but PW1 thought it could be the 6th of April 2000 and was for the Sum of Eleven Million, Seven Hundred and Fifty-Five Thousand Naira (N11, 755, 000.00) payable to AllStates Trust Bank Plc. from the then Lion Bank Account of the Accountant General of Plateau State and was payable into Ebenezer Retnan’s Account. 6. The Cheque dated the 23rd of October 2001 was for the Sum of Ten Million Naira (N10, 000, 000) paid to the AllStates Trust Bank Plc. from the Plateau State Accountant General’s Account and was paid into Ebenezer Retnan’s Account. 7. The Lion Bank’s Cheque was dated the 7th of May 2001 for the Sum of Five Million Naira (N5, 000, 000) was paid to AllStates Trust Bank Plc. and was paid into Ebenezer Retnan’s Account and the source was from the Plateau State Government’s Account. 8. The Lion Bank’s Cheque dated the 9th of August 2000 for the Sum of Ten Million Naira (N10, 000, 000) was paid to AllStates Trust Bank Plc. and was paid into Ebenezer Retnan’s Account and the source was from the Accountant General of Plateau State Government’s Account. 156