The witness, who is a former NAF’s Director, Finance and Accounts, Air Commodore Salisu Yusha’u (rtd) who was being cross-examined by counsel to AVM Dikko Umar, Ibrahim Bawa (SAN) said the payments made to Umar were not captured in NAF’s cash and votes books.
Yusha’u had told the court that Air Vice Marshal Dikko Umar had allegedly collected over N13.3 billion spread over two years for office maintenance from Nigerian Airforce treasury.
But under cross-examination, the witness who told Justice Nnamdi Dimgba of the Federal High Court in Abuja that he personally handed the money to the retired Air Force boss, said no receipt was issued in respect of the transaction.
Before yesterday proceedings, Yusha’s had testified to the effect that NAF was receiving a budget of about N4 billion monthly adding that, out of the amount, the actual figure used for payment of salary and allowances was between N2.3 to N2.4 billion, while the balance of about N1.6 billion was made, out of which the sum of N558, 200 million was usually set aside for the upkeep of the Chief of Air Force.
Testifying under cross-examination by the defence team led by Hassan Liman (SAN), the witness had told the court that after the payment of staff salaries from the monthly N4 billion, the ex-COAS, deployed the balance of N1 billion to training and “maintenance of NAF assets, fleets and other private projects which include barrack construction and renovation.
“Out of the N1 billion, funds were disbursed to heads of units and commands for operational cost.
“NAF hospitals in Kaduna, Kano, Jos and Makurdi were equipped with the money. A comprehensive NAF school in Kano was also constructed during Umar’s stay in office.
“Land for the construction of NAF Conference Centre at Kado, Abuja was also acquired during the defendant’s tenure as COAS,” the witness told the court.
When asked by the defence lawyer about the annual audit report of the Air Force which was conducted by the Auditor-General of the Federation, Yusha’u disclosed that there were queries but were resolved by Umar.
The witness further revealed that estacodes and allowances of personnel, as well as aeronautical repairs in Kaduna, were carried out from the funds that accrued to the force.
The defence team had in the course of the trial, tendered in evidence, a book titled “Manual of Financial Administration of the Armed Forces of Nigeria, 2012” which provides that receipt is issued on all payments made by any of the forces.
Though the prosecution counsel, Sylvanus Tahir objected to the admissibility of the book on the grounds that it was not certified as a public document by the relevant authorities, it was admitted in evidence by the court.
Tahir predicated his objections on the provisions of sections 102 and 104 (1) of the Evidence Act, 2010, which required the Certified True Copies (CTC) of all public documents.
In a short ruling, Justice Dimgba agreed with the submissions of the defence counsel that the exhibit was an original copy and therefore needs no certification.
The Judge also ruled that the then Chief of Defence Staff, Air Chief Marshal Oluseye Petirin authorised the publication of the manual to be used in conjunction with the Federal government Financial regulations of Government Ministries, Departments and Agencies (MDAs) 2007 and 2009 revered version.
He also agreed with defence counsel that the document sought to be tendered was a subsidiary law and therefore needs no certification.
They cited a Supreme Court authority and Sections 85, 86 and 88 of the Evidence Act to persuade the court, in admitting the manual in evidence.
After the Manual was admitted in evidence, the defence counsel referred the witness to paragraphs three at page iv which provides that all payments must be backed by receipts.
Responding, Yaushau admitted the existence of such provisions but explained that the payments referred to in the manual means payments that contained a source documents whereby a request to ensure expenditure was sent to the Chief accounting officer and authority is given for that expenditure to be incurred.
Yusha’u said although he was the Director of Finance and Accounts of the Nigerian Airforce headquarters, he was not a signatory to its accounts.
The witness had testified that the former COAS carried out, “laudable projects” while he superintended over NAF’s affairs.
The trial has been adjourned to March 20 and 21, 2018 for the continuation of trial.