I am in the list of the Complainants who petitioned to ICPC Office and I am No. 2 on the list. We gave them our names, account numbers and our respective banks. We are now waiting for alerts. That is all. Under cross examination, PW4 testified as follows:Pw4: I make statement at ICPC Office, but cannot remember when I made the statement. I use to receive my salary through my bank account. I mentioned the name of the 1st Defendant in my statement. I know what happened to my money because I explained. The remaining balance of my money is with Bashar Garba 1st Defendant.” At the close of the prosecution’s case, the 2nd Defendants opted not to give evidence or call any witness and rested his case on that of the prosecution. The 1st Defendant in his defence was the sole witness who testified for the defence and tendered three (3) exhibits marked as Exhibits ICPC BGKB7, 8 and 9 respectively. Exhibit ICPC BGKB7 is the query letter issued to the 1st Defendant by SUBEB. Exhibit ICPCBHKB8 is the 1st Defendant’s reply to the query letter issued to him by SUBEB. Exhibit ICPC BGKB9 is a note said to have been written by one Abubakar Usman M. acknowledging the receipt of N20,800 cash from the 1st Defendant in respect of his May 2017 salary. The defence of the 1st Defendant is as presented by the evidence of DW1 the 1st Defendant himself and is reproduced below:- DW1 (After affirmation): My name is Bashar Garba. I live in Gwiwa Area, Sokoto. I am a Civil Servant as Accountant Salary attached to 10