The Third and Final Memo is in respect of Exhibit O2, written by Mr. Dennis Nev, would show that the Memo was dated the same day and still addressed to the Defendant as Governor. The Opening Statements are as follows: “Your Excellency May recall Approving Funds for the Visit of Commander-in-Chief of the Armed Forces to Taraba State, for which Provision was not made to Document or give the Visit Wide Publicity, for the Commemorate of the Visit.” (Sic) Now, from the above Opening Statements, not one of these Memos attributed the REASONS for the necessity of expending Government Funds to the Hydro-Electric Project in Mambila Plateau, Taraba State. The Question that must be asked now is, when did the thought of MAMBILLA occur to the Defendant? The reasons stated in these Three Memos are in stark contrast to the Defendant’s explanation before the EFCC and the Court. Providing for a Presidential Visit is a Legal Activity and a Justifiable Expense, so why was the Truth not stated upfront? That is that. The next question to be asked is whether these Memos were all written on the Same Day and Together in one Sequence according to Mr. Nev, or whether they were written separately according to the Defendant. This is because of the Evidence on Record that the delivery of the Sum of ThirtyTwo Million Three Hundred Thousand Naira was said to have happened first. Then it appears that the Second Memo was raised, and the Sum of Forty-Two Million Naira taken, when it suddenly dawned on the Governor at the Site in Mambila, that the Indigenes had not yet been taken into account and another Third Memo had to be written for the Sum of Twenty-Seven Million Naira. However, contrary to the Defendant’s evidence, Exhibit O2 approved for this Sum list out the purposes of this Fund to be Publicity, Print and 177