“The issue of N53.6m and N204mthat left Plateau State Govt Account Represents reimbursement of my a/c for which I had used my a/c to Procure equipments mostly from Ms Julius Berger which were being auction for the use of our Direct Labour Agency and there is evidence for this approval and Payment. Since these Equipments were going on Auction, I thought acting this way will not only Sustain the Vision of the Direct Labour Agency; but it was a Cost Savings to the State.” “As per our Letter dated 29.03.01, this confirms the Procurements of Earth Moving Equipment for N204Million and N53.6m for the Direct Labour Agency. The domiciliation to AllStates Trust Bank is just for the clearing of my a/c for which funds have been Utilised for these Payments and Procurements. Items procured as per approval are: - 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Qty CAT Bulldozer D8H 1 CAT Bulldozer D6H 2 CAT Bulldozer D146 3 Excavator D235B 4 Wheel Loader 966D 4 Duetz Compressor SL40 DS-1 3 Duetz Roller D412 3 Duetz Dumper D3475 3 Tipper Trucks M Benz 10 Tipper Trucks 10W MAN 5 Parker Pickup Mercedes 3 Peugeot 504SR 3 Peugeot 505 Saloon 4 Tipper Truck Mercedes 6W 3 Delivery Truck from Kaduna and Abuja 35, 000, 000 N15M 10M 15M 14M 4M 4.5M N4.5 N3.5 N3M N1.5M 2.5M 2.3M 3.2 35, 000, 000 30, 000, 000 30, 000, 000 45, 000, 000 56, 000, 000 12, 000, 000 13, 000, 000 13, 000, 000 35, 000, 000 15, 000, 000 4, 500, 000 7, 500, 000 9, 200, 000 9, 600, 000 3, 217, 250 Total Approval 319, 017, 250 It can be seen that the Total reached by the Defendant as approved is not the Same Total as the Total Sum of Two Hundred and Four Million Naira (N204, 000, 000) and the Sum of Fifty Three Million, Six Hundred Thousand, Six Hundred and Forty-Three Naira, Five Kobo (N53, 600, 643.05), which is the Sum of Two Hundred and Fifty-Seven Million, Six Hundred Thousand, Six Hundred and Forty-Three Naira, Five Kobo (N257, 600, 643.5). However, it can be seen that the Defendant has directly stated that the Purpose for the Payments of these Sums into Ebenezer Retnan Ventures Account, was to serve as a Reimbursement for using his own Money to Purchase the Equipment for the Direct Labour Agency. This does not qualify as a Virement and since there was NO urgency explained, as to why he used his Own Funds in the first place, it can therefore be seen as a Loan the Defendant granted to his State. To Support his Contention, the Defendant called for Supporting Evidence from his witnesses. Before this Court is Exhibit D20, a Witness Summons dated the 13th of October 2016 with an Appearance 176

Select target paragraph3