Fixed Deposit, automatically ensued. There must have been a Pre-Communication between the Accountant General, Mr. Shem Damisa, and the Branch Manager, to terminate the Sum of N273Million, but the Document, if it exists, is not before the Court. The Purpose for the Termination can be clearly seen on this Same Page, where the Bank Manager, was instructed to Issue a Bank Draft in the Sum of Two Hundred and Four Million Naira (N204, 000, 000) in favour of AllStates Trust Bank Plc., payable at Abuja. The Destination where the Draft was ordered to be paid to, raises an Eyebrow, because it could easily have been paid in favour of the Jos Branch of the AllStates Trust Bank Plc., where the Plateau State Government had its Account Domiciled. The Beneficiary and Purpose for this Action, was not stated in the Letter. The Bank complied on the 3rd of May 2001, and raised a Diamond Bank Draft as seen in Exhibit P12 at Page 11, covering this Amount. Therefore, by the Request made by Mr. Shem Damisa, the Accountant General, it is not plausible that he would wake up one beautiful morning and began to initiate either a transfer of Government Funds from one Bank Account to Another or from Bank to Bank, as any lodgment in any Account or Bank, is Controlled Funds. Any movement of Funds, in whatever form, must not only be authorized but the reasons must also be known and in fact, documented. This is the best way to hold a Government Accountable. Mr. Shem Damisa, the Accountant General, who gave this Instruction is not a CoDefendant, neither is Mr. Nuhu Madaki, the Deputy Director Treasury, his Co-Signatory, is a Party or Parties in this Trial. Therefore, no definite pronouncement can be said in his regard. But consequent to the Instruction in Page 10 of Exhibit P12, the Diamond Bank issued a Draft payable to the AllStates Trust Bank Plc., Abuja in the Sum of Two Hundred and Four Million Naira (N204, 000, 000) as seen in Page 9 of Exhibit 12. There is no evidence before the Court showing that this Sum was lodged into the Account of the Plateau State Government with the AllStates Trust Bank Plc., either in its Jos Branch or in its Abuja Branch. Finding its whereabouts perhaps could provide the answer, as this is the only missing jigsaw from the lot. It is only after ascertaining its whereabouts would the Court infer as what to say concerning the Sum of N273Million in Count 17. According to PW1, Detective Musa Sunday, under Examination in Chief, he stated that this Sum of Two Hundred, and Four Million Naira (N204, 000, 000) was traced into the Account of Ebenezer Retnan Ventures’ Account with AllStates Trust Bank Plc. and the Origin of this Payment was traced from the Plateau State Accountant General’s Account domiciled in Diamond Bank. These Officers were invited to the EFCC to explain the jobs executed by Ebenezer Retnan Ventures, but they could not produce any Payment Voucher or show any Jobs executed nor did they show any Document or Contract Document explaining why this sum of Two Hundred and Four Million Naira (N204, 000, 000) was paid into Ebenezer Retnan Ventures’ Account. Consequent upon their failure to show any reason, led to their being charged to Court. Also, from Exhibit P15C, the Statement of Account of Ebenezer Retnan Ventures, the Sum of Two Hundred and Four Million Naira (N204, 000, 000) was paid into this Account by a Cleared Diamond Bank Draft. By his Extra-Judicial Statement, the Defendant had expressly acknowledged that Ebenezer Retnan Ventures Account was his OWN Account and it is its Statement of Account, that was the Crucible into which the Funds of the State was paid into. 174