for the preparation of the visit of the President, Chief Olusegun Obasanjo, to Taraba State. Funds so received, were given to His Excellency for the Designated Officer/s for the Assignment. But I was not there when the disbursement was done. The Accountant brought the Money to me in my Office, and I took same to HE-Rev Jolly Nyame- to his Office in Government House, Jalingo. I can’t remember whether he was alone by the time I took the Money to him. After giving him, that was the end of my Assignment. I did not hear anything about the Money again. On the issue of Forty-Two Million Naira N42, 000, 000.00-vide payment voucher GHJ/133/2007 dated 11th April 2007, the Accountant Government House, Jalingo (brought) Mr. Paul Yani brought the Money to me in my Office Cash and it was given to Rev. Jolly Nyame in his Office. On the issue of Twenty-Seven Million Naira N27, 000, 000.00 vide Voucher No. GHJ/134/2007 dated 11th April 2007, the Accountant Government House, Mr. Paul Yani, brought the Money Cash to me in my Office, and I collected same to HE, Rev. Jolly Nyame (for) in his Office, Jalingo Government House. The Accountant brought the Money at different days and I took the Money to HEX on different days. I did not sign for the Money nor HEX did before collection. ” On the part of the Defendant, he categorically denied collecting the Sums of Money in Cash from Mr. Nev, adding that Mr. Nev was in charge of the Cash and the Execution. Therefore, the evidence of the Defendant is pitted against that of Mr. Nev and to ascertain the true facts or likely sequence of events, the Court will look at the surrounding circumstantial evidence in this regard. The Paper Trail starts with the Memo and ends with the Payment Vouchers. Both parties are in agreement that the Payments were in regard to a State Function. A careful look at the Memos would show that in each Memo specifically in Paragraphs 3 for Exhibit O2 and O3, and Paragraph 4 for Exhibit O1, that it states thus “Your Excellency may wish to Approve and Direct Ministry of Finance to release Funds to Permanent Secretary, Government House to arrange”. 180

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