D) Exhibit R3, a Further Statement of Mr. Japheth Wubon, the Permanent Secretary at the Liaison Office dated the 19th of May 2010---tendered by the Defence Counsel through PW5 and E) Exhibit X2, the Further Statement of Mr. Abdulrahman Mohammed dated the 10th day of July 2007---tendered through PW8. Now, after a careful consideration of the above, the Court ‘s approach will be to initially identify the FACT that the Monies in the above listed Counts of Offences were actually sent from Jalingo to the Taraba State Liaison Office and then determine WHY they were remitted and FOR WHOSE BENEFIT. PW3, Mr. Olubunmi Ogunode from Zenith Bank Plc., had tendered the Statement of Account of Taraba State Abuja Liaison Office and had demonstrated the Entries into and from the Account of the Taraba State Liaison Office. There was only One Particular Person who withdrew the Amounts demonstrated in Cash and that was Mr. Abdulrahman Mohammed from the Abuja Liaison Office. He Specifically Identified the Sums of the Monetary Transactions involving Withdrawals in Counts 16, 20, 25, 29, 30, 33, 35, 36, 37, 38, 39, 40 and 41 and the Transactions involving the Lodgment of the Funds, which identified practically all the Counts under this head. This Witness categorically stated that he did not personally take part in the investigation of these transactions and only printed out the requested document from the Bank’s Records. He also could not state the purpose for which the withdrawals were made. In their Final Written Address, Learned Counsel for the Defence had challenged the basis and essence of PW3’s testimony by stating that he only read out from Exhibit M and was not a Staff of the Bank when the Transactions occurred. Upon a comeback on this point by Learned Senior Counsel, Rotimi Jacobs SAN, in the Complainant’s Final Written Address, the Defence Counsel subsequently submitted that he did not contend that PW3 is not a Competent Witness, but had only argued that the evidence of PW3 is 207