Sokoto South Local Government Education Authority. My schedule of duties includes preparation of bank schedules for payment and also keep the records. On the 9/5/2018 around 12am-1pm, I was in the office when one of my Finance Officer in person of Shehu Aliyu called me and served me with a query letter from SUBEB signed by the Staff Officer of SUBEB. On 10/5/2018, I answered the query letter and addressed it to the Chairman of SUBEB through the Staff Officer of SUBEB and submitted it to the Staff Officer. After I submitted my reply, nobody called me again in respect of the issue. However, I was subsequently invited by the ICPC at Abuja Office in respect of the issue as contained in the query letter. On 4/5/2017 my Finance Officer Kabiru Bello wrote a letter to Eco Bank to stop the salary of 8 teachers of Sokoto South Local Government Education Authority because at that time the LGEA was clarifying some issues in relation to salary of teachers. On 5/2/2018, I collected the salary of one Abubakar Usman who is one of the victims of non-payment of salary, and it is his May, 2017 salary and paid him. He acknowledge the payment. That is all. Under cross examination, DW1 testified as follows:DW1: I was issued a query and also made statement at ICPC Office, Abuja. I know Aminu Abdullahi. He is a Deputy Director of Finance SUBEB. I am aware of the Committee set up by SUBEB and I appeared before the Committee members. I was interviewed and interrogated in relation to the diversion of teachers salaries. The query letter has to do with the Committee’s investigation. I am not aware that the committee 11