From Exhibit D16, he could not say who authored the Telex Message and could not recall acting on the Telex. As regards Exhibit D17, Two Accounts belong to the Defendant, and the Third, Nanpe Associates, he stated they also belonged to the Defendant, and were all Dormant Accounts, adding further that he did not receive a Reply from the EFCC. DW4, Engineer Danjuma Walman working with the Plateau State Government, Ministry of Works and Transport testified that the Direct Labour Agency was a Parastatal, under the Ministry of Works and Housing. This Nomenclature has now been changed to Plateau State Road Maintenance Agency. In the Year 2000, he was the Principal Mechanical Engineer in charge of the Central Mechanical Workshop, Ministry of Works and Housing and was privileged to head the Unit from 1995 to 2007. He was responsible to the Headquarters for duties of Maintenance of Vehicles, Plants and Machineries. In Year 2000, Nine Vehicles and Seven Plant Equipment from Julius Berger were brought to the Central Mechanical Workshop, where he was in charge for security reasons. There were Delivery Notes for the Plants but none for the Vehicles. He carried out the Written Directive to release these Vehicles and Plants to the Direct Labour Agency. The Typed Handing Over Note, which had Columns, was signed by him as the Handing Over Officer and was received by the Taking Over Officer, the Secretary of the Direct Labour Agency, Mr. Binkul E. Zhinkul (now Late) and Mr. G. Dadel, a Civil Engineer, now Retired, all participated in the Handing Over Note and he tendered the Delivery Note from Julius Berger without any Objection as Exhibit D18. He could not say how the Equipment was purchased from Julius Berger but could say that the Direct Labour Agency took Custody of the Equipment and had been working on Projects since 2000. Under Cross-Examination by the Prosecution, Engr. Walman gave an extensive background of his work and educational history with the Plateau State Government and is presently the Director of Planning, Research and Statistics, Ministry of Works and Transport. Towards the End of 1999, he received Equipment and the Handing Over Notes were made in March and April, and went on to give details of his Schedule of Duties. He was in charge of the Workshop and the Financial Disbursements. If Funds were released from the Headquarters, it would be the Mechanical Engineer that would disburse the Funds for all Repair Works. The Workshop Manager would usually receive Mechanical Equipment and then liaise between the Technicians and himself in the Workshop. He testified that he was not the person that received the Vehicles and Equipment from Julius Berger, which were all received on the same day, adding that his Section does not buy Equipment. According to him, the Equipment were brought from the Headquarters and sent to his Unit on the 30th of October 1988 or 1999, as he was unsure of the Year, and the Ministry of Finance was in charge of Payment for the Equipment. The Equipment was with his Unit for about Two Months and subsequently moved to the Direct Labour Agency. He denied knowledge of the Payment. The Works Manager signed the Delivery Note in Exhibit D18. The Prosecution then drew out the inconsistencies in the Dates, Signature and Name on Page 9 of Exhibit D18, the Delivery Note. On Page 9, Mr. Bodang signed on January 1st 1999, while on Page 8, the Date on the Delivery Note was 4th of December 1999 and on Page 7, from the Delivery Note from Julius Berger dated the 4th of December 1999, it was signed as received by Mr. Bodang on the 7th of December 1999. He tried to explain the Disparity in the Dates, by conjecturing that perhaps there 168