The Final Activity in Exhibit O1 was that of Vehicle Maintenance, Overhauling of Generating Sets/Equipment for the Sum of Seven Million, Three Hundred Thousand Naira (N7, 300, 000.00) only, and again the reasoning is the same as above. The Time Factor calls into question the Reality and Reasonableness of carrying out this Task. The Numbers of Vehicles, Generators and Equipment were not stated, and it is difficult to imagine how these tasks were carried out in at best, 20 hours of the 11th of April 2007, because they would not want the President to see them at work. Then of course, the Presidential Advance Team were stated to have inspected the preparations and it is highly unlikely that they would have inspected on the 12th of April 2007, because they needed to give the Presidency a Feedback on the readiness of Taraba State to receive the President. So, when did they inspect? Was it during the carrying out of the Facelift or Civil Works? It just does not add up. The Defendant had stated that there was provision for Vehicle Maintenance and Overhauling, and the sum of Seven Million, Three Hundred Thousand Naira (N7, 300, 000.00) was assigned, with Money released. The Defendant during Cross-Examination stated that it was not up to him to determine the nature of the Works. All he could say was that the Money was Approved and Executed for the Project, because even the Permanent Secretary said the Visit was Successful. Now, the questions to be asked are whether the Maintenance and Overhauling of the Government Cars and Convoy Vehicles were serviced throughout the Day, even on the assumption that the fuelling of the Cars could be done in an hour, or two, and as regards the servicing of the Generating Sets, how many Generators would need to operate to cater for a One Day Visit? It all just does not tally. From Exhibit O1, it is clear that these allocated Funds needed to have been Retired, with Records to show for it. The Cheque issued, Invoices and Receipts from the Contractors engaged in the provision of Materials and 191