General of Taraba State; PW7, Mrs. Asabe Maiangwa, the Permanent Secretary in the Taraba State Ministry of Finance; PW9, Mr. Ibrahim Galadima, the EFCC Investigating Police Officer; PW10, Alhaji Abubakar Tutare, the Taraba State Commissioner for Finance; PW11, Mr Joel Andrew, the Chief Accountant Taraba State Government House; PW12, Mr. Ishaq Salihu Ismael, Chief Superintendent of Police, seconded to the EFCC; PW13, Mrs. Oyewo Ganiat Bimbo, a Relationship Officer from Unity Bank Plc.; and PW14, Dandison Akurunwa Esq., the Company Secretary of Salman Global Ventures. In further Proof, Learned Senior Counsel tendered Five Documentary Exhibits namely: Exhibit Z4, Extra-Judicial Statement of the Defendant dated 6th June 2007 tendered through PW9; Exhibit CC1-CC6, the Memo in from the Ministry of Finance, Jalingo, Taraba State Requesting for the Release of Two Hundred and Fifty Million Naira dated the 31st of December 2004 tendered through PW12; Exhibit FF, Defunct Pacific Bank now Unity Bank, Statement of Account of Salma Global Nigeria dated the 31st of October 2016 tendered through PW13; Exhibit GG, The Certified True Copy of Incorporation Document of Salman Global Ventures Limited dated 21st March 2003 tendered through PW13; Exhibits OO1 and OO2, tendered through DW3; Exhibit VV, A Query from the Permanent Secretary, Taraba State Ministry of Finance, Jalingo to the Chief Stores Officer, dated 30th March 2005, tendered through DW4. In Defence, the Learned Counsel called Mr. Yakubu Bulus, a Retired Civil Servant from the Taraba State Ministry of Finance, who testified as DW1; Mr. Aminu Ayuba, the Present Acting Accountant General of Taraba State as DW3, and the Defendant, Jolly Tevoru Nyame who testified as DW4. In further Defence, a total number of Twelve Documentary Exhibits were tendered during the Cross Examination of PW6, PW7 and PW10, and they are: - Exhibits T, T1 andT2, the Extra-Judicial Statements of PW6, Alhaji Abdulkadir Nagari Umar, the Chief Accountant, Ministry of Finance, Jalingo, which are dated the 23rd of February 2006, 28th of June 2007 and 50