As regards Exhibit Z13, which was also dated the 6th March 2006, meaning it was made on the same date as Exhibit Z12, the same deductions apply. The Court notes that this Statement did not color the evidence any different from what the Witness orally stated before the Court. Further, during his testimony in Chief, Alhaji Abubakar Tutare stated that the Defendant knows that he does not lie, and he, Alhaji Tutare also knew that when he dies, he would face his God, so he would not lie. Under his Cross-Examination, he stated that he was investigated but not arrested by the EFCC, and acknowledged that he made Statements to the EFCC. He also confirmed that he made Statements on the 17th of November 2005; 24th of November 2005; he made two Statements on the 6th of March 2006, and stated that he read all these Statements and signed them as understood. The Statements confirmed by him are Exhibits Z8, Z9, Z10, Z11, Z12 and Z13. He clearly had no problems with Exhibit Z8, which was made on the same date as Exhibit Z9, or Exhibit Z11, which was made on the same dated as Exhibit Z10! He was then shown all his Statements made to the EFCC, which he confirmed were all his Statements, and then he was referred to his Statement where he agreed to refund Thirty-Two Million Naira (N32, 000, 000.00) and Two Million Naira (N2, 000, 000.00), being part of the Ten Million Naira (N10, 000, 000.00) which was given to him, and he denied stating such. He explained that from the Forty Million Naira (N40, 000, 000.00), he gave the Permanent Secretary permission to buy Stationeries, but she refused when confronted, stating that it was only Ten Million Naira given to her.So he was forced to take the Two Million Naira (N2, 000, 000.00) and the Twenty Million Naira as part of the Monies he was to refund. 112