a) Eleven Million, Seven Hundred and Fifty-Five Thousand Naira (11,755,000.00) from the Accountant General’s Office; b) Draft No.71116 for the sum Ten Million Naira (10,000,000.00) from Zitta Holdings Ltd; c) Draft No. 71144 for the sum of Forty Million Naira (40,000,000.00) from Transproject Nig Ltd; d) Draft No. 71266 in the sum of Fifty-Three Million, Six Hundred Thousand Naira (53,600,000.00) from the Accountant General’s Office; e) Draft No. 81715 in the sum of Ten Million Naira (10,000,000.00) from the Accountant General’s Office; f) Draft No. 81729 in the sum of Twenty Million Naira (21,000,000.00) from the Accountant General’s Office Mr. Mike Abdul was unaware that these above Detailed Cheques were paid into the Defendant’s Account, but would not be surprised if these Monies were so paid. He stated that the Defendant had Three Accounts with Lion Bank, but none of these Commissions were paid into any of his Lion Bank Accounts. It was based on his Unwritten/Oral Instructions that the Drafts were raised in favour of AllStates Trust Bank Plc. According to him, the usual practice is when there is an Owner of an Account and a Third Party is paying him, the Owner can request for the Draft to be issued in his own name, although there could be an exception. He denied that these Drafts served the purpose to conceal the True Identity of the Defendant. Mr. Mike Abdul stated that he approached the Defendant with a List of Clients he wanted the Defendant to aid the Bank with, and had promised a Commission. He and the Defendant did not enter into any Agreement and the Board was unaware of both the discussion and the Operational Cost, as he did not report to the Board, the outcome of their discussions. The Drafts were not issued directly by him, and there were Different Procedures for issuing Drafts and Documents to back them up. According to him, Payments for Operational Expenses such as: - Accrued Interests, Marketing Expenses and Tax Liabilities are paid by the Operations Personnel, once Funds accrue and are available in the Accounts Payable, General Ledger, which is a Sundry Account, and the Monies contained in both Accounts, do not belong to the Bank, as the Commission/Amount, when accrued is reflected in the Account Payable, which he then decides and directs how much is to be paid as Commission. Julius Berger who got Contracts from Advanced Payment Guarantees, had opened an Account with Lion Bank, and the Bank, as a result, had a good Turnover and they continued to maintain a good relationship thereafter. Quite a Number of Plateau State Parastatals, had Funds in the Sundry Account, but none from the Plateau State Government. However, he did not remember if Ebenezer Retnan Ventures, the Defendant’s Account, had Occasional Activity of Lodgment or Withdrawals, but it was not a Dormant Account. He was told to read Paragraph 3 of Exhibit D13, wherein he stated that, at the Date Exhibit D13 was written, the Account was Dormant. The reason for his invitation to the EFCC Office on the 10th of November 2004 was in respect of the Letter demanding for Certain Documents. The Letter of the 4th of November 2004 was the first Letter written by the EFCC to the Bank, but was served while he was not in the Office. The Lion Bank’s Letter of the 11th of November 2004 was in response to 4th of November 2004. The Cheques issued in favour of the AllStates Trust Bank Plc. were issued from the Account Payable, Lion Bank, under his instruction and he, personally delivered them to the Defendant, at the 166