the mandate, a CTC of the Customer Statement as well as Certificate Identification; the said request was granted. The set of documents are admitted in evidence as follows: 1. Letter dated 19/2/16 – Exhibit H. 2. Appendix 1 (Account Opening Package) – Exhibit I. 3. Appendix 1 (Statement of Account) – Exhibit J. 4. Certificate of Identification dated 22/2/16 – Exhibit K. Under cross-examination by the Defence counsel, the PW3 stated that Exhibit J is the Statement of Account of Khalil Fertilizer Limited. The PW3 also confirmed that the Defendant is neither a signatory nor a Director of the company that maintain account with Zenith Bank Plc. No re-examination, PW3 was discharged. Junaid Sa’id, a Detective with the EFCC testified as PW4. In his evidence-in-chief, he stated that he is a member of the Special Task Force Team set up by the commission. That sometime in 2015, a committee was set up by the Federal Government to carry out Audit of the Defence Equipment Procurement. In carrying out its function, the committee observed several suspicious payments made 9