2000, the Agency had not procured any other Equipment, except for Minor Purchases of Diesel and Engine Oil, as well as replacing some Tyres and Tubes and all these, were effected through Direct Purchases from the Market. He was referred to Items 15, 16 and 17 at Page 2 of Exhibit D18, whereupon he described the Current State of Fitness and the Use of each of the Items mentioned therein. He agreed with the Prosecuting Counsel that his Agency had more Equipment than what was listed in Exhibit D18. There was no Re-Examination of this Witness. DW7, Mr. Paul Datugun, testified that in 2005, whilst assigned to the Ministry of Education, he observed pandemonium when EFCC Staff loaded Documents into Hilux Vans parked outside the Ministry of Finance. Upon his Transfer to the Ministry of Finance in January 2006, as Central Cashier, he stated that his Predecessor in Office, Late Bala Kwafud, informed him that the EFCC Officials had packed all the Documents from 1999 to 2005, when they invaded the Office of the Accountant General in the Ministry of Finance. He tendered into evidence the Subpoena issued by the Court as Exhibit D19. He could not produce the Documents requested for in the Subpoena, because they had been taken away by the EFCC, and when invited by the EFCC to produce Certain Listed Cheques, he had informed them that Documents were not handed over to him. The Copy of his Statement to the EFCC was tendered and admitted as Exhibit D20. Under Cross-Examination, he testified that as Revenue Cashier, he collects Revenues due to be paid to the Government, and he issues out Receipts and pays the Revenue into the Government Account. The Ministry of Finance receives Records of Expenditures and Revenues from all Ministries and both the Ministry of Finance and the Accounts Department of the Relevant Ministry, would retain a Copy of such Records. Monthly Returns and Expenditure are also rendered to the Ministry of Finance. He distinguished the Office of the Accountant General from that of the Ministry of Finance by stating that, whilst the Ministry of Finance controls its own Revenue and Expenditure, while the Accountant General’s Office, controls all the Expenditure and Revenue of all Ministries, including that of Government House. He agreed that all Records contained in the Accountant General’s Office will also be with the Ministry. He could not accurately tell the distance between the Ministry of Education Building (where he was working in 2005) and the Ministry of Finance, even though he could say, it was some Metres away. He also could not say the Month, Date and Time of the Invasion. He did not see the particular Documents or their contents, allegedly carted away by the Operatives of the EFCC in Bagco Bags. He also did not see the Inventory of the Documents carted away, and neither did the Late Kwafud give the Inventory to him. He was not aware that the Accountant General was invited by the EFCC and charged to Court. He had spent a Week searching for the Documents at the Expenditure Control, without being able to identify them. He testified that all Payments to Contractors must be made by his Office, the Central Cashier, and explained the Process to be that the Approval will come from His Excellency, through his Commissioner of Finance to the Accountant General, who will then forward same to the Director, Expenditure and from there to the Central Cashier for Payment. It was not possible for the Permanent Secretary, the Commissioner for Finance or even the Governor to sideline the Central Cashier and pay the Contractor directly. Therefore, it is the Accountant General’s Duty to Disburse to Contractors and added that the Payment Ledgers, i.e., Cash Books is in his custody. There was no Re-Examination for this Witness. 170