upon issuance in Draft, the Proceeds in the Drafts found their way into the Account of the Defendant with Ebenezer Retnan Ventures. The Question that necessarily follows is, was the Exit of the Sum of Twenty-One Million (N21, 000, 000) lawful? It is worthy of note that during the Cross-Examination of PW1 by the Defence, no mention was made as to the Sum of Twenty-One Million (N21, 000, 000) and no evidence, Oral or Documentary, was adduced by the Defence to justify the payment of this Sum into the Account of Ebenezer Retnan Ventures. The only defence put forward through DW7, Mr. Paul Datugun, is the fact that the Payment Vouchers, Ledgers, Receipts, Approvals, particularly in regard to this Sum Twenty-One Million (N21, 000, 000), was carted away by the EFCC. His Boss, Mr. Cyril Tsenyil, the Accountant General of Plateau State had testified that he instructed DW7, his Subordinate, to search for Cheques, amongst others, but they were not able to trace any Payment Voucher relating to the Cheques from their Records. There is nowhere on Record, DW7, informed his Superior, PW5, the Accountant General, that the Payment Vouchers or Cheques were among the Documents carted away by the EFCC as informed by Late Kwafud. The evidence rendered by DW7 as per his Statement to the EFCC corroborates what his Boss had stated before the Court. Since the Defence got wind of this fact that the Documents to harness a relationship between the Government of Plateau State and Ebenezer Retnan Ventures, who benefitted the eventual lodgment of the Sum of Twenty-One Million Naira (N21, 000, 000), were not in the Custody of the Accountant General Plateau State, the Summons ought to have been addressed to the EFCC, who is alleged to have carted away with the Payment Vouchers or Cheques, including other relevant Documents. It was ridiculous and superfluous therefore, to Summon these Documents knowing fully well the Documents would not be found, where they ought to be found. It is settled fact from the Evidence of PW1, Detective Musa Sunday, and PW5, the Account General of Plateau State, that Ebenezer Retnan Ventures was not a Contractor to the Plateau State Government. The Evidentiary Burden swung to the Defence to show what the Defendant carried out with the Government of Plateau State, as a Contractor with his Government or what transaction was carried out with Ebenezer Retnan Ventures to warrant the drawing of a Two-One Million Naira (N21, 000, 000) Draft Payable to AllStates Trust Bank Plc., which was subsequently cleared into its Account. The Defence through its Witnesses have established the Procedure to be followed in order to pay a Contractor. On point are the testimonies of DW9, Honourable Banahel Joseph Andong, the Acting District Head and Traditional Ruler of Monguna District and DW13, Dr. Patrick Dakum, a former Commissioner for Information in Plateau State. The gamut of their testimonies is to the effect a Memo initiates a Process, which must be approved by the Executive Governor or the Executive Council, before Payment is made. Such payment is made only to a Successful Bidder or upon a Search of a Relevant Contractor, upon being awarded a Contract with the Government. Further, DW13, Dr. Patrick Dakum, had stated that sighting a Letter of Award was Proof of a Subsisting Contract and it was the responsibility of the Ministry of Finance and Economic Planning to generate a Letter of Award of Contract. Ebenezer Retnan Ventures did not produce any Formal Letter of Award addressed to it from this Ministry through the Defendant, who did not testify or through any of his Witnesses called in his Defence. By their evidence, it is not shown that Ebenezer Retnan Ventures was a Successful Bidder or 189