In EXHIBIT E, the Additional Statement of Usman Abubakar Suleiman dated the 10TH of October 2006, which was tendered by the Defence, it can be seen that he mentioned the name of one Mr Carl, a Deputy Manager of Zenith Bank, and Account Officer for Al Usab International Ltd, stating that he had full knowledge of the Payment Transaction into Account No. 6013407822. The Sum of 90Million Naira was withdrawn from Al Usab Int’l and N80Million Naira was paid in favour of Salman Global on the 13th of April 2005, on the instruction of the Commissioner, Abubakar Tutare. According to him, it was Mr Carl who filled out the Deposit Slip and called the Commissioner to confirm. 10Million Naira was given to the Commissioner, Abubakar Tutare through his House Boy, Hussaini where the cash was transferred from his Car to Hussaini’s Car.He did not know the Directors of Salman Global Ventures and has no relationship with the Company. In EXHIBIT F, the Further Statement of Usman Abubakar Suleiman dated the 21st of November 2006 tendered into evidence by the Defence, it was stated that the sum of Eight Million Naira (8, 000, 000.00) was given to the Commissioner’s third wife at the Russel Center and in EXHIBIT G another Further Statement of Usman Abubakar Suleiman, dated the 27th of September 2006 tendered by the Defence, it just only showed the Summary of how the Deceased Funds were managed as regards carrying out the IbiWukari Water Project. A careful perusal of EXHIBIT H, the Account Statements of Salman Global Ventures with Zenith Bank, Account No: 6013407822, dated from 1st October 2004 to 30th September 2009, and 1st of October 2009 to 3rd of June 2010 tendered by the Prosecution, will show the N80 Million Naira Cash Deposit by Alhaji Suleiman on the 13th of April 2005. Also before the Court is EXHIBIT K, which contains Two Deposit Slips dated the 14thof February 2005, and 13th April 2005 tendered by the Prosecution, which evidences the fact that the sum ofN80 Million Naira was paid on 13th of 268