According to him, he had been involved in the Fax Correspondences in respect of the Purchases but did not play any part in the Pricing and Delivery of the Equipment and did not know how much was paid for them. He could only remember Three (3) of the Purchased Equipment stating finally, that it was a Direct Dealing between the Ministry of Works and Julius Berger Plc. If indeed, it was a Direct Dealing between Julius Berger Plc., and the Ministry of Works, the Question must be asked, What was the business of Ebenezer Retnan Ventures to participate in their Relationship? By sheer twist, DW9, Honourable Banahel Andong, the Member of the House of Assembly representing Bokkos Constituency, one of the areas affected by Erosion, who took part in the Passing of the Direct Labour Bill into Law as well as the Commissioning of these Vehicles, Plants and Equipment, stated that the Purchase of these Items were appropriated for by the Plateau State House of Assembly. In fact, he agreed with the Prosecution that the Take-Off Grant for the Purchase of Equipment were Appropriated by the House of Assembly. According to him, the Equipment were bought from Julius Berger and moved the Direct Labour Agency’s Office and he also supervised their Works. However, he did not know the Source of the Funds to Purchase the Equipment and did not know how the Government receives Funds but only knew of Statutory Allocations. Now, if the Testimony of Honourable Andong is to be believed, to what end was the Loan by Ebenezer Retnan Ventures, since the Plateau State Government in its Budget, had already appropriated Funds. In the grand scheme of things, Loans are usually sought by Person or Persons who need them and not by those who do not. Loans cannot be foisted on anyone, who ought to know what Steps to take to get it. PW5, the Present Accountant General of Plateau State had already elaborately set out these Steps. His testimony was not shaken under Cross-Examination as to the Channels to be followed and he had also stated that he had never heard an instance, where a Person lends money to a State. It is noted, that the Borrowing Institutions related by this Witness, did not include an Individual, as he had only explained the instances of borrowing from a Financial Institution or a Bank. It is not in evidence that the Defendant’s Ebenezer Retnan Ventures, is a Financial Institution or Bank. Therefore, as happened in this case, it is expected that there be some form of FORMALITY about the Loan by Ebenezer Retnan Ventures to the Plateau State Government. It cannot be a unilateral decision and act carried out by Ebenezer Retnan Ventures. They had to have reached out to someone in Government, who would have explained the process of receiving loans from Financial Institutions. Mr. Cyril Tsenyil, the Present Accountant General of Plateau State had stated further, that even when an Approval is made in Anticipation of Ratification, the Later Approval, would normalize the Earlier Approval, and it is for the Accountant General, upon sighting the Governor’s Approval, to Process Payment for these Monies, which the Defendant, has aptly described as Repayment for the Loan he granted his State. The Court will recall the testimony rendered by Detective Musa Sunday, who stated that his own investigation revealed that Ebenezer Retnan Ventures had NO Contractual Relationship with the Plateau State Government. His Team had questioned the then Substantive Accountant General, Mr. Shem Damisa, the then Deputy Director, Treasury, Mr. Nuhu Madaki and the then Deputy Director Inspectorate II, Mr. Silas Von-But, to ascertain the Contractual Relationship between Plateau State Government and Ebenezer Retnan Ventures but they could not produce any Jobs executed, or Contract Agreements, when they were confronted with this fact, which is astonishing to say the least. These top Government Officials could not explain how they ended up endorsing Cheques and Effecting Payments in such a huge amount for a Purpose, they had no clue about!! 178