Under Cross Examination, PW3, Mr Olubunmi Ogunode, stated that since his employment he had always worked at the Bank’s Head Office in Lagos and was not involved in any transactions in Jalingo and Abuja with regards to Alusab International Limited and Salman Global Ventures respectively. When questioned whether Account Opening Formalities for Alusab International Limited and Salman Global Ventures had anything to do with the Defendant, he replied that to the best of his knowledge, the Instruments were paid to duly introduced Government Representatives and none of the Instruments had the name of the Defendant. Although his responsibility is to investigate activities within the Bank, he did not personally take part in the investigation in regard to these transactions, as all he did was to print out the requested documents from the Records. According to him, the Banking Procedure in all Government Transactions is that where an Amount is stated on an Instrument, it is to be duly signed by Signatories to the Accounts and Payment would be made to the Person introduced to the Bank. The gamut of his evidence was a Corroboration of the Payment of the Sum of One Hundred and Sixty-Five Million Naira (N165, 000, 000) to Salman Global Ventures Nigeria Limited. Now, after a careful consideration of the above evidence, submissions and arguments across the divide, it is important to state that MOST of the Officials of the Government of Taraba, who came to Testify or who were Summoned to Testify, attested to the fact that when they carried out their Administrative Functions, involving Government Funds either throughPurchase or Performing a Certain Task, Job or Project, the release of those Funds, to them or to their Office, would beGENERALLY through a MEMO. PW4,Mr. Dennis Orkuma Nev, a Civil Servant and Permanent Secretary (Administration) of Government House, stated that in the normal course of 122