Thirdly and finally, is Account Number 0012010008433, Account Name, Nanpe Associates, opened on the 10th of October 1990, had a Balance of N54, 950. 90, its Status was “DORMANT”, but this went Dormant on the 31st of August 2004. Had the Loans granted to the Plateau Statement to procure Julius Berger Plc. Machinery emanated from the Second and Third Accounts, this fact would surely have been revealed at the onset or in his Extra-Judicial Statement to the EFCC. Now, at this juncture, it is important to reintroduce the Defendant’s Extra-Judicial Statement in Exhibit P13 Page 11, wherein he stated thus, “The Issue of N53.6M and N204 that left Plateau State Government Account represents reimbursement OF MY ACCOUNT FOR WHICH I HAD USED MY ACCOUNT TO PROCURE EQUIPMENTS (SIC) MOSTLY FROM MS JULIUS BERGER” This Excerpt, speaks Volumes, by pointing to ONLY ONE DIRECTION, which is that, it is ONLY the Ebenezer Retnan Ventures Account that would vindicate his assertions. The Account Opening Package for Ebenezer Retnan Ventures in Exhibit P3, shows that the filled-in date was the 16th of December 1999 and the Proposed Deposit was in the Sum of N250, 000. Also before the Court in regard to the Ebenezer Retnan Ventures Account, is Exhibit P15C, its Statements of Account Starting from the 22nd of December 1999 through to the 31st of October 2004. In this Statement of Account, it showed that the Account was opened on the 22nd of December 1999. As regards the Sum N204Million, from the 22nd of December 1999 through to when this Sum was credited on the 17th of May 2001, NO such Sum or ANY Sum made Payable to the Julius Berger featured in the Description of Transactions. Similarly, from the 22nd of December 1999 through to when the Sum of N53, 600, 643.056 was credited on the 6th of December 2000, NO such Sum or ANY Sum made Payable to the Julius Berger featured in the Description of Transactions. Now, as to the Truth of the Purchase of this Equipment for Direct Labour Agency, the Court will turn its gaze to the Testimony of DW4, Engineer Danjuma Walman. He is a Staff from the Ministry of Works and Transport, the Parent Ministry of the Direct Labour Agency. He stated that in Year 2000, he was the Principal Mechanical Engineer in charge of the Central Mechanical Workshop. He tendered the Hand Over Note in Exhibit D18 and he identified his Signature with one Mr. Dabel, who together, were the Handing Over Officers, whilst Mr. Binkur, the Secretary from the Direct Labour Agency was the Taking Over Officer. Engr. Walman stated that these Vehicles and Equipment were delivered to the Central Mechanical Workshop of the Ministry of Works in the Year 2000 but later flip-flopped, by changing the Date of Delivery to be the Year 1999, claiming that he did not personally receive them. It appears that Exhibit D18 pinned down Engr. Walman to the date his signed the Hand-Over, which was stated to be the 27th of April 2000. But, from the Delivery Notes in Exhibit D18, it shows that Julius Berger delivered Certain Equipment to Plateau State through the Ministry of Works, who received them in the Year 1999. The Delivery Notes issued by Julius Berger were the 30th of October 1999, the 10th of November 1999, the 4th of December 1999, the 7th of December 1999, the 13th of December 1999 and another the 180