unpaid teachers are supposed to be paid by the 1st Defendant Bashar Garba while others are supposed to be paid by the 2nd Defendant Kabiru Bello. Both of them confessed to us various sums of money they misappropriated belonging to the unpaid teachers. After the confession of both 1st and 2nd Defendants i.e. Bashar Garba and Kabiru Bello respectively, we wrote our report and sent same to SUBEB.” Under cross examination, PW2 in person of Aminu Abdullahi, testified as follows:PW2: Finance Officer and Education Secretary are the only signatories to the Sokoto South Local Government Education Authority’s Account. I know only bank payment Mode by which payment must be done through individuals’ accounts. We use documents such as counterfeit, cheques, payment vouchers, bank statement among others to base our findings. Our report implicated the Education Secretary of Sokoto South Local Government Education Authority. It is the responsibility of the 1st Defendant as Accountant Salary to keep records including schedule of payments in addition to any other duty the Education Secretary may assign to him. Pw3 (After affirmation): My name is Mohammed Yusuf. I am a Primary School teacher under Sokoto South Local Government Education Authority attached to Yakubu Mu’azu Science Model Primary School. I am an Arabic Teacher. I know the Defendants and they also know me. The two are Finance Department Officials of our LGEA. I am one of the Primary school teachers that were not paid their salary of March, 2017. I made a Complaint to our Education Secretary and discovered that we are many and as a result we made a Complaint at SUBEB where we 8