• • • Guinea Corn@N100,000 per ton x 20tons=N2Million Transportation/contingency=N3.9Million Sum total=N24.3Million Your Excellency may therefore, graciously consider approving the Sum of N24.3Million and direct Ministry of Finance to release same to the Permanent Secretary, Liaison Office Abuja to co-ordinate.” It can be seen that the Defendant Approved the Memo on the 3rd of July 2005, and Authorisation to process payment was given on the 4th of July 2005. On the 8th of July 2005, the notification of the Governor’s Approval was conveyed to the Accountant General, in Jalingo, the same day, the Payment Voucher was dated and reference is made to Page 3 of Exhibit DD. Mr. Japheth Wubon had stated that he raised the above Memo in the Sum of Twenty Four Million, Three Hundred Thousand Naira Only (N24, 300, 000.00) on the instruction of the Defendant via the Chief Detail, Mr Adamu Aboki. He had, however, noted that the Chief Detail informed him that the Purchase of Grains was not the real intention, but that the Money was actually to be used for the Procurement of Security Gadgets. In other words, he was informed that the Purchase of Grains was a Ruse, a Cover Up, to conceal the true expenditure of the Funds. He therefore used all of his “Civil Service Knowledge” to come up with a Memo tailored to the amount needed and he reportedly conducted a Market Survey to validate the Prices. NOW,Using Civil Service Knowledge does not equate to devising crooked ways of twisting facts and Mr. Wubon knew that the representation he was making in this Memo was a false representation. This witness testified that he passed on the Memo to the Chief Detail for onward transmission to the Defendant for his Approval. In Exhibit R2, the Further Statement of Mr. Wubon, dated4th July 2007, the claim by him that the Grains were not actually purchased was also validated. 162