is important to note that when Mr. Abdulrahman Mohammed testified, he did not say that the Defendant was in residence at the Lodge when he withdrew the Money for the Grains. As a matter of fact, this Witness had stated both in Court and in Exhibit R1, that on this particular occasion, the Chief Detail had called him to notify him where to place the Money and he, in turn, called back to notify the Chief Detail that he had complied with the Instruction. This clearly shows that the Deposit of the Sum of Twenty Four Million, Three Hundred Thousand Naira (N24, 300, 000)was likely done when the Defendant was not in Residence. Otherwise, Mr. Adamu Aboki would not have needed a Delivery Confirmation from Mr. Abdulrahman. This leads the Court to examine the Trail of Documentation from the onset to the receipt of the Money. The Request for Funds to procure Grains was said by the Defendant to arise from a discussion he had with the Permanent Secretary. It is worthy of note, that the Defendant did not specifically state which of the Permanent Secretary he refers to. He was silent as to his exact location at the time of the discussion and could not remember any details of it. The Evidence before the Court is as seen in Exhibit Q, the Memo written by the Taraba State Liaison Office Abuja’s Letter to the Defendant, through the Office of the Secretary to the State Government, dated the 27th of June 2005, for the Purchase of Grains, tendered by the Prosecution through Mr. Wubon and the relevant details are as follows: “Based on the Defendant’s directive, a Market Survey was conducted for possible direct Purchase from areas where these Commodities are in abundance • Maize @ N70, 000 per ton x 100tons=N7Million • Rice@N140,000 per ton x 60tons=N8.4Million • Beans@N150,000per ton x 20tons=N3Million 161