College and that was the reason he started writing petitions and that the Defendant were once exonerated of many allegations particularly that of forgery by the Anambra State Government . In his testimony, the Pw3 confirmed what Pw2 already stated as they investigated the allegations against the Defendants together. He added that he was present when the Defendants were arrested at the college and added that he did not see the Hotel management during investigation but he was aware that the .pwl did . In his testimony, the pw4 who was a Banker with the Access Bank i.e compliance office only tendered some documents before the court i.e copies of statement of account and accounts opening of the college . Under cross-examin ation , he admitted that there were no entries in the statement of account of the college for 2010 and 2011 . There were 11 transactions in total and that there was nothing wrong with them as all regularity has been followed . He added that all signatures are the authentic ones based on the mandates on the Bank. The withdrawal did not indicate the purpose for the withdrawals . The prosecution closed their case on 27 /9/201 7 and the Defendants opened their own on 23/ l /2019 by calling three witnesses DW 1 i.e one Roland Uyamadu, DW2, the 2nd Defendant himself arid DW3, the first Defendant himself. Six exhibits were also te nd ered through the said witnesses as follows : l . Exhibit 12 _ A subpoena issued to DW 1 8