60% and Sokoto State Government to contribute 40% on all the requirements of the Company for it to commence operations fully with the exception of initial cleaning of the factory and servicing of the machines which is to be borne by the original shareholders; c. It states clearly the steps to be taken to address disagreement and or misunderstanding or any other issues that may arise between the parties and which include amongst others Alternative Dispute Resolution; and d. None of the parties to the memorandum of understanding has taken any such steps and the memorandum of understandings still open and subsisting between the parties. In his further submission, the learned silk argued that the entire transaction comprised on the memorandum of understanding which is the fulcrum of the case against the Applicant and to which Charge No: SS/34C/2021 against the Applicant was filed before this court, is a purely civil transaction of which the EFCC cannot dabble into under the purported guise of performing their lawful duties. - Omuma Microfinance Bank Nig. Ltd V. Ojinnaka (2018) LPELR 43988. He contended that the statement of purpose of the United Nations convention against corruption which gave rise to the enactment of the EFCC (Establishment) Act, 2004, was aimed at curbing corruption and international transfers of illicit acquired assets, and so the EFCC cannot hide under Sections 12-18 and 46 of the EFCC (Establishment) Act 2004 to prosecute all kind of cases as its powers are now regulated. - Nwobike SAN V. FRN Suit No. SC/CR/161/2020 Page 15 of 31