and the payment slips are in Abuja, and it is from their contents we detected the misappropriated sum. I was able to realize in the course of our investigation that all teachers are supposed to be paid through their bank accounts and not by way of cash payments. The 1st Defendant prepares Bank Schedules and Cash Schedules, but it is also part of his responsibility to give schedule for disbursing the funds.” It is not necessary for the Commission to reach all the persons mentioned in the list of the petitioners. I don’t know Abubakar Usman. It was not only me and the 1st Defendant that were present when his statement was taken, because his lawyer in person of Barr. Ibrahim Habib was also present when the statement was taken. PW2 (After affirmation): “My name is Aminu Abdullahi, Chairman of the Committee set up by SUBEB to investigate the Complaint made against the Defendants. I am a Muslim and a Civil Servant working with Ministry of Finance, Sokoto State posted to SUBEB as a Deputy Director of Finance. My schedule of duties includes checking payment vouchers, cash votes and any other duty assigned to me by the Director of Finance. I know the Defendants and they are Bashar Garba and Kabiru Bello 1st and 2nd Defendants respectively. They are all staff of Sokoto South Local Government Authority. Bashar Garba is the Accountant Salary and Kabiru Bello is the Cashier all of Sokoto South Local Government Education Authority. Sometimes in January, 2018 a four (4) man fact finding Committee was set up by SUBEB to investigate the case of the Defendants in connection with misappropriation of the Salaries of some teachers in Sokoto South Local Government Education Authority, and I was the Chairman of the Committee, and Haliru 6