Government House in Plateau State. According to him, the Branch Manager carried out the instructions of the Account Holders for all Drafts issued on other Current Accounts that were domiciled with the Jos Branch. Further, he pointed out that the Location of the Issuing Branch of the Draft could be seen on the face of the Draft, with Copies of the Draft kept in the Same Location. He was shown Page 3 of Exhibit P11, and he identified the Issuing Branch of the Draft to be Abuja, and explained that perhaps, it was issued by Lion Bank Jos, but payable only for Clearance in Abuja. The Drafts for the Sums of Two Million Naira (N2, 000, 000.00) dated the 20th of April 2004 and Eight Million Naira (N8, 000, 000.00) at Page 7 of Exhibit P11 followed the same pattern as above. The Originals of all the Drafts should be at the Abuja Head Office of Lion Bank, and he did not know where they were cleared and paid, and into which Account, whether into Ebenezer Retnan Ventures’ Account or otherwise. Mr. Mike Abdul’s Statement to the State Security Service (SSS) was tendered and admitted without Objection as Exhibit D15 but he denied lying when he made the Statement. As regards Lion Bank Plc.’s Public Offer of Shares, Chief Joshua Dariye, was not an Agent and as at the Date Chief Dariye was paid the Commission, the Public Offer had not closed. Exhibit D12 was shown to Mr. Mike Abdul with specific reference to the Payment in a Draft of Three Million Naira (3,000,000.00), made to the Defendant on the 5th of September 2001, a Period before the Public Offer of October to December 2001 and he explained this off, as a Pre-Marketing Commission, even though it was not stated in Exhibit D12. He agreed that he had written Exhibit D12, when facts were fresh in his mind and stated that the Defendant did not assist them in achieving the Entire 2.28Billion realised from the Public Offer and further, the Money given to the Defendant was not from the Proceeds of the Public Offer. In answer to the question of whether the Bank uses Vouchers on their Account Payable, he replied that the Bank raises Entries. He was then shown Exhibit D3, his Statement dated the 10th of November 2004 and was referred to the Three Transactions from Account Payable, which were not from Plateau State Government Current Account, but were processed from Vouchers and Account Statements. He could not recall the Statement or whether he supplied the EFCC with the Document. Through this Witness, the Prosecution tendered with an Overruled Objection, a Telex/Fax evidencing the Requested Documents from the EFCC as Exhibit D16. Items 5 to 8 in Exhibit D16 were referred to, and Mr. Mike Abdul, named the Beneficiaries, which showed that Plateau State Investment Company, Plateau State Water Board, the Accountant General and Transproject were the Account Holders, but he denied assisting the Defendant to manipulate the Documents. Another Letter written by him to the EFCC dated the 25th of October 2004 was tendered and admitted as Exhibit D17. He could not recall whether the Statements and Cheque lodgments of the Account mentioned in D17, were furnished to the EFCC and finally, he denied manipulating the System. Under Re-Examination, he stated that Exhibit D13 was his own initiative to brief the Chairman of the Board of Directors on the Current State of Affairs. As regards Exhibit D14, which is Series of Drafts, he did not see them, because they were issued on Current Accounts and he did not know the Payee. There was no reaction in regard to this Letter from the Recipient. As regards the Last Paragraph of Exhibit D15, he did not know Ebenezer Retnan Ventures prior to the Date of his Testimony, adding that Ebenezer Retnan Ventures did not have an Account with Lion Bank. 167