He further stated that Exhibits P13A, P13B and P13C were Voluntary Statements made by the Defendant without duress, and were obtained under freewill conditions. Therefore, he did not consider them as Confessional, otherwise he would have taken the Defendant together with his Statements before a Superior Officer for Endorsement. During their investigations at Lion Bank, the Data on those Cheques were perused and the Managing Director, Mr. Mike Abdul, made Statements to the EFCC and also forwarded Documents. The Senior Counsel representing the Defendant, then tendered through this Witness, the Statement made by Mr. Mike Abdul, without any Objections as Exhibit D3. In this Statement, Mr. Mike Abdul had explained that the Cheques were not from the Accounts of Plateau State Government, but during investigations, it was discovered that they were. Detective Musa Sunday, when questioned further whether the Team discovered that the Payments made by Lion Bank traceable to Ebenezer Retnan Ventures Account with AllStates Trust Bank Plc., were for Payments for his Resignation as Board Member of Lion Bank, when he became Governor of Plateau State or whether they were Commissions for introducing the Accounts of Julius Berger Plc., Anambra State Government and General Engineering Limited, responded that these Commissions, were not part of what was recovered and marked as Exhibit P11, the Itemized list of Lion Bank Cheques. He did not personally conduct any investigations at the Direct Labour Agency but came across the Name when the Defendant was making his Statement and it was incorrect to say that this Agency had any connection with the Sum of N204, 000, 000. He was told by the Defence Silk that this Sum together with the Sum of N53, 000, 000 were used to purchase Equipment for the Direct Labour Agency and he responded that his investigation did not reveal that fact, which was why the EFCC filed Charges against the then Accountant General of Plateau State, Mr. Nuhu Madaki and Others, who were Signatories to the Plateau State Government’s Accounts. He was referred to Page 11 of Exhibit P13A, where the Defendant had claimed that the above Sums were Reimbursements for the Procurement of Equipment he had bought using his own Account, for the Direct Labour Agency. To this, Detective Musa Sunday, replied that the then Accountant General, Mr. Nuhu Madaki could not prove this fact by presenting a Payment Voucher in regard to these Payments, which would have had other Documents or Approvals attached to it, justifying the Payments. They were therefore automatically charged to Court for allowing Government Funds to go into the Private Individually Owned Company Account of the Defendant, even though it was not a Registered Company. Detective Musa Sunday stated that he did not personally visit the Direct Labour Agency to confirm whether the Equipment was eventually bought. When some Members of his Team led by Mr. Iliyasu Kwarbai visited Jos, Plateau State, they were beaten and attacked by the Defendant and his Team. The Inspector General of Police, Force Headquarters investigated this Attack and issued a Report. With this, he could not tell whether any other Member of the Team visited the Direct Labour Agency. He also did not see any Letter of Request from this Agency seeking Equipment and could not remember whether one Mr. Emmanuel Agati, the Commissioner of Finance, provided a Letter of Written Approval for the Payment of N204, 000, 000 to the Agency and did not ask Mr. Agati to provide the Vouchers. 159