Balaraba (Internal Auditor), Sidi Ahmed (Accountant Salary) and Tukur Abdullahi was the Secretary of the Committee. We were given mandate by SUBEB to investigate and allegation like I said earlier, non-payment of salaries of about 22 teachers. As a result, we invited Bashar Garba the 1st Defendant, and in the process of investigation, we found out that it was necessary to also invite Kabiru Bello the 2nd Defendant. So all the two (2) Defendants were invited and interviewed. In the process we also find it necessary to invite the Education Secretary of Sokoto South Local Government Education Authority as well as one Lawali Aliyu to get some clarifications. After we heard from the foregoing mentioned people, we also found that it is also necessary to invite the affected teachers to hear from them, and which we did. After we heard from both sides, we also requested for some documents which includes payment vouchers and bank statement and the said documents were released to us. We detected some irregularities from the documents and we asked the Defendants why the irregularities. The 1st Defendant Bashar Garba informed us that they posted the salaries into the various Account holders, but because of one reason or the other, the money cannot be lodged into their Accounts and at that time he was acting as Schedule Officer on bank payment. He further informed us that when the money cannot be lodged, they withdrew the money from the bank in cash for cash payment. We told them it was wrong and directed them to pay back the money into the respective accounts of the beneficiaries. We also asked them since you have withdrawn the money, why did they refuse to pay the affected teachers? They started giving us unnecessary excused. They also informed us that some of the 7