date of the 17th of October 2016, addressed to the Accountant General Plateau State, to testify and produce the Ledgers, Cheque Release Register, Payment Vouchers, Cash Books, Bank Statements, Receipts and Approvals. All these Documents were in regard to Payments, which are reflections of the Counts under this Head, which emanated from the Accountant General’s Account or other Accounts belong to Plateau State Government. DW7, Mr. Paul Datugun, the Subpoenaed Witness tendered his EFCC Witness Statement dated the 16th of February 2016, as Exhibit D20. In this Statement, he narrated his responsibility, as Central Cashier and mentioned Series of Cheques. According to him, all the Summoned Documents were carted away by the EFCC, who again invited him to produce Certain Cheques, and he had informed them that these Documents were not handed over to him. Further, Mr. Bala Kwafud, now deceased, who was the Central Cashier when the Raid occurred, had told him that, all the Documents from Years 1999 to 2005 in the Office of the Accountant General were carted away by the EFCC. According to this Witness, he had observed the carting away of Documents by the EFCC, when he was in the employ of the Ministry of Education. No Inventory of the Documents alleged to have been carted away were created, even though he was the Custodian of the Payment Vouchers, Cheque Books, including the other Documents contained in the Subpoena, addressed to the Accountant General, Plateau State, Ministry of Finance. Further, as a Civil Servant, he knew the appropriate channels to follow through, which his Superiors could recover the Documents alleged to be in the Custody of the EFCC, either by a Legal Action or otherwise. The question must be asked, what was searched for and why the Search, since the documents were already carted away? He ought to have said so, at the earliest, in Exhibit D20, his Witness Statement to the EFCC and his Superior, Mr. Cyril Tsenyil, the Accountant General, would have testified to this fact. Rather, in the Penultimate Paragraph of his own Statement, all he said thus, “ALL these I have check all my Records and I have not see any such transaction. I have check all the Payment Vouchers, Statement of Account, Cheque Stores but now I could not found such transaction with the State Government.”(Sic). He knew that the Ministry of Finance and the Office of the Accountant General were Self-Accounting having its own Records of Revenue and Expenditure and any Record could be obtained from the other, but he still chose to be indolent. According to him, his Office made All Payments to Contractors, and it was the Duty of the Accountant General to disburse. According to him, it was IMPOSSIBLE for the Permanent Secretary, Commissioner of Finance or even the Governor to sideline his Office in order to directly pay a Contractor. Further, the Penultimate Paragraph of DW7’s Written Statement, works against the Defendant, as it suggestive the fact that there were no Transactions with the Plateau State Government in regard to the Sums of contained in the Cheques. DW10, Mr. Gideon Mitu, a Permanent Secretary in the employ of the Plateau State Government in the Year 2000. Mr. Mitu stated that in the Year 2001, he became aware of the emergence of the Direct Labour Agency, and the Procurement of Earth Moving Equipment from Julius Berger and he was part of the Technical Committee that inspected the Equipment before the Government bought them. However, Exhibit D18, the Hand Over Note, appears to tell a different story as to when the Direct Labour Agency came into existence. Exhibit D18, dated the 27th day of April 2000, written to the General Manager, Direct Labour Agency, clearly shows that the Direct Labour Agency was in existence, a Period before the Note was written, having also an Administrative System in place. 177