properly receipted. The recoveries were made in Two (2) installments, one in April, 2018 and the other one was at the end of 2019. The receipts were dated 4/4/2018 and 10/1/2020.” Under cross examination, PW1 testified as follows:“I can’t remember when I came in contact with the 1st Defendant, but I can remember it was when a petition was written against them. I participated in the recording of the statements of the Defendants and the witnesses. The statements of the defendants were recorded in Abuja ad I instructed my colleagues here in Sokoto to record the statements of the witnesses because as primary school teachers, they will find it difficult financially to travel down to Abuja. The petition was on behalf of one Mohammed Yusuf and others whose names were written in the petition. Our investigation did not only rely on the statements of Kabiru Bello, Murtala Mohammed, Kabiru Abubakar and Yusuf Mohammed to prosecute the two (2) Defendants, because there was also a statement of one Aminu Abdullahi who happened to be the Chairman of the Committee set up by SUBEB to investigate the case of the Defendants, and a report duty signed by him and the Committee’s Secretary. We also rely on some other documents recovered during investigation. One Aminu Abdullahi who is the Chairman of the Committee set up by SUBEB, mentioned the name of the 1st Defendant implicating him in the embezzlement. It is part of the schedules of the 1st Defendant being Accountant Salary to make sure that effective payment of salaries of teachers of Sokoto South Local Government Education Authority is done properly. There was never a time the witnesses and the Defendants were brought together during investigation. All the monies were recovered through the intervention of SUBEB. I investigated the payment slips of Sokoto South LGEA in respect of the victims, 5