Electronic Media Live Coverage, News for Seventeen Million Naira (17, 000, 000) and Ten Million Naira (N10, 000, 000) for Souvenirs and Honorarium. When questioned as to the Time it took to Write and Type out the Memos, and to going back and forth, for the processing, the Defendant could not remember, and also could not state the Hours it took to Process the Memos, but knew that it was Mr. Nev that processed and collected the Monies as Permanent Secretary. So the Question is, if the Second Memo arose as a result of being on ground in Mambila, and we were told that the President’s Visit was to be in Mambila, the issue that arises is, why was there a need to procure the services of a helicopter ride to Mambila? The Defendant had written in his Statement in Exhibit Z5 that at the time the Memo in Exhibit O3 (the 2nd in Time Memo) was written, he was already aware that the President was going directly to Mambila. The Charter of an Aircraft or Helicopter in Exhibit O3 was superfluous. It ought not to have been part of the Budget Plan to convey the President from Jalingo to Mambila, unless there was proof that the President would have to stop initially in Jalingo or unless the use of the Aircraft was meant for the Defendant’s use. Another question to be asked is, did the Defendant have to go back into his Office to approve and sign the Second Memo, and at what time of the day did he do this, and further, what was the possibility/likelihood of Three different Cheques being issued at three different times, with Monies collected at three different times in one day? How realistic could this possibly be? Or was it that all these Memos were presented at the same time, in which case, the Defendant could not have been right, when he said that it was when he got to the Project Site in Mambila that he suddenly realised that he needed more Money. That being said, if they did employ a Helicopter as they said they did, to be carrying them back and forth, for the purposes of the Visit, then it was expedient for the Defendant to furnish the Receipt of the Helicopter that he 178

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