saw that a total debit of over N2 Million from both accounts, showing that the amount Mr Dozie alleged to have given to Bala Tangalu was around that amount. He said that they also ascertained that all the monies paid by Mr Dozie to Bala Tangalu were via cash and not transfers. PW3 told the Court that all efforts they made to get the other syndicate members proved abortive, as they never knew each other’s location but only had a meeting point around Karimu side. PW3 also testified that when he interviewed the Defendant, he cautioned him after which he wrote his statement voluntarily. He added that the Defendant made two statements and that he was the one who cautioned the Defendant in an open office in the presence of his team members. He stated that he cautioned the Defendant for the first statement , while for his second statement, he was cautioned by Aminu Jabi, who had been on transfer to Akwa Ibom State. He added that the Defendant was cautioned by Aminu Jabi in his presence, after which the Defendant volunteered his statement. PW3 stated that he wrote to GTBank and Eco Bank to authenticate the Statements made by the Complainant that he withdrew monies from his accounts and also borrowed from a friend to pay same to Bala Tangalu. PW3 then identified the two statements obtained from the Defendant at EFCC which were admitted in evidence as Exhibits PW3A and PW3B. PW3 then went on to analyse the two statements of account (Exhibits PW3C and PW3D) and the various withdrawals made therefrom by Mr. Dozie (PW1). PW3 added that during investigations the Defendant confessed that they were into 419 business and that he was a dismissed staff of PHCN and he got into this after he lost his job. 21