PW8,Mr. Abdulrahman Mohammed, under Examination in Chief testified that he dropped the Money in the Defendant’s Bedroom, but PW5, Mr. Wubon, in Exhibit R2 stated that Mr. Abdulrahman Mohammed confirmed to him that the Money was delivered to the Defendant personally. On another occasion, Mr. Wubon testified that he did not know whether the Grains were purchased or the Funds were embezzled, but in Exhibit R2 he stated that there was no Purchase of Grains. Therefore, it is insufficient to conclude, based on the evidence of PW5, PW8 and PW9 that the Defendant committed the Offences in Counts 7 and 8 without the evidence of the Chief Detail, Mr. Adamu Aboki. His evidence was most crucial since the Defendant in Exhibit Z4-Z6 controverted their evidence that his involvement was only to sign the Memo. The Prosecution’s failure to call Mr. Adamu Aboki renders the Allegations unproven, and he urged the Court to so hold. In Response, the Learned Senior Counsel to the Prosecution in his Written Address demonstrated the evidence led by both sides of the divide, and submitted that the Offence has been proved Beyond Reasonable Doubt. In specific response to the Defendant’s argument that the Prosecution deliberately failed to call Mr. Adamu Aboki as a Witness, Learned Senior Counsel referred the Court to the testimony of Two of the Prosecution Witnesses, who testified that they wrote to the SSS and the INEC, when they got wind that Mr. Adamu Aboki was contesting for the Elections, but their efforts yielded no result because the DSS informed them that he had retired. However, the failure to call a Witness will only be fatal to the case of the Prosecution if it is shown that the Witness is available and the Prosecution wilfully failed to call the Witness. The Contention of the Defence that Mr. Adamu Aboki is a Necessary Witness has no merit, as the Prosecution’s Duty, is to call such Witnesses as it would require establishing its case. He placed reliance on the Cases of BUBA VS STATE (1992) 1 NWLR (PT.215) 1 AT 17-18, SAIDU VS STATE (1982) 13 NSCC 70, OGUALA VS STATE (1991) 2 138