Service Fees ought to have been on Record, but there were no Records. For this Memo, the Procedural Steps were not followed. DW3, Aminu Ayuba, then Accountant in Salaries Office, Government House, and now Acting Accountant General of Taraba State, had stated that there were no exceptions to the Acknowledgment of any Payment and where a Payee refuses to sign, he must return the Funds. He stated that it was the Duty of the Permanent Secretary and the Maintenance Department to manage the Maintenance of Cars and Generators, as well as Sanitation and Civil Works. When shown the Memos, he could not see any sign of Post-Auditing done. If the narration by DW3 is to be believed, and if the contention by the Defendant that Mr. Nev handled the Committees in these respects is also true, then Mr. Nev is in the best position to explain how these Funds were entrusted and expended. BUT, Mr. Nev has consistently maintained that he did not perform any act or activities regarding the Presidential Visit, except to take the Funds to the Governor. He was not aware of any Committee. Therefore, the Party who states that there were Committees and that he saw the List of the Committee Members had the Burden of Proof to challenge Mr. Nev, since he is asserting the Positive of this assertion. No, Validating Witness was called to testify and No Documentary Exhibits exist to justify these activities. By the narration of the Defendant before the Court and from his ExtraJudicial Statement, the events in Exhibit O3 occurred before the events in Exhibit O2, and therefore Exhibit O3 is sharply in focus. Exhibit O3 sought the Approval of the Defendant as Governor for the following: 1. His Excellency’s Dispensation in the Sum of Ten Million Naira (N10, 000, 000.00) 2. Fuelling of Generating Sets/Vehicles for Convoy & Guest to Gembu and other Towns in the Sum of Eight Million, Five Hundred Thousand Naira (N8, 500, 000.00) 192