He stated that they could not obtain any Certificate of Registration of the Company, Ebenezer Retnan Ventures from the Bank, where the Account was opened or from the Defendant. Detective Musa Sunday agreed that he mentioned the Transfer of Funds into Foreign Accounts and in the course of his investigation, he took Several Statements including that of Mr. Francis Amazon in Lagos. The Witness Statement of Mr. Bola Labinjo was tendered through him, without Objection and admitted as Exhibit D4. He agreed he referred to Detective Constable Peter Clark, who had addressed a Letter to Mr. Lamorde, then Director of Operations, on this matter and this Letter was admitted, without Objection, as Exhibit D5. With this Piece of Evidence, the Defence concluded their Cross-Examination and there was no ReExamination. PW2, Mr. James Olanrewaju Adewusi, a Civil Servant from the 7th of January 1991 testified on Oath and after the Caution under Section 206 of the Evidence Act 2011 (As Amended) was administered, stated that in the Years 2000 and 2001, he was in the Presidency-Office of the Secretary to the Federal Government of Nigeria, as a Principal Accountant. He was in charge of the Central Pay Office, which controlled all the Processing for the Payment of Ecological Matters handled by the Ecological Funds Office, to the Point of Approval. After the Approval is obtained, the File is sent to the Finance and Account Department Office for Processing the Payment. The Approval would then be sent to the Charges Section for them to raise the Payment Voucher. After raising the Voucher attaching relevant Documents, they would then pass it on to the Checking Section for them to check that necessary Documents are attached. Once the Checked Documents are in order, this Section will schedule the Payment Voucher to the Internal Audit Unit, which will check and confirm that Due Process has been followed in raising the Voucher. Once the Unit is satisfied that due process was followed, they would schedule the Payment Voucher to the Central Pay Office. As Principal Accountant, he would go through the Payment Voucher and all the attached Documents to ensure that the payments had been approved, and once convinced of that, he would pass on the Payment Voucher to the Cheque Writer to write the Cheque for the payment. The Cheque Writer would then take the Cheque to the Authorized Signatories to sign. There are two Categories of Signatories, namely Signatory A and Signatory B. Each had three Signatories under each Category and he is one of the Signatories under Category A. Any Member, each of the Two Categories can sign any Cheque to make it valid and after signing, any Member that signed could take it to the Central Bank of Nigeria for Confirmation. Once the Cheque has been confirmed, it is ready for delivery to any Representative of the Beneficiary. To deliver a Cheque meant for Payment under the Ecological Funds Office, the Permanent Secretary would either give a Verbal or Written Directive and would Minute on the Letter of Request, which must contain the Name of the Representative of the Beneficiary, who had been assigned to collect the Cheque, and then send this Endorsed Request to the Central Pay Office for Collection. According to him, the Plateau State Government had an Approval for Payment under the Ecological Funds Office to the tune of One Billion Naira (N1, 000, 000, 000) Plus, and he was one of the Signatories that signed. The Second Signatory, Mr. Topah Ukanah, who signed under Category B, is now deceased. 75