for Receipt of Duty Tour Allowances. Talking of the Aircraft, this expense was for a Receivable Service and definitely there had to be Documentation but none was produced. The Third and Final Memo in Exhibit O2, sought for the Approval for Provisions for Publicity, Print, Electronic Media Life Coverage and News in the Sum of Seventeen Million Naira (N17, 000, 000.00), as well as Souvenirs/Honorarium in the Sum of Ten Million Naira (N10, 000, 000.00), totalling the Sum of Twenty Seven Million Naira (N27, 000, 000.00) The Defendant in his Evidence in Chief stated that in anticipation of the President’s Visit, it was imperative for them to make proper Security Arrangement, Publicity, Logistics for Visitors and Prominent Persons, as well as Honorarium. He explained that the giving of Honorarium is common in this kind of Event because the State Government is expected to show appreciation to the Invitees, such as the Emirs, Chiefs and the Entourage that came with the President. Under Cross-Examination, the Defendant was referred to the last portion of his Third Statement in Exhibit Z5, which read inter alia, “...whilst on Site realised we needed to do more to get the complete attention of the Indigenes, I had to request an additional Twenty Seven Million Naira to cater for other other (sic) expenses”. By the above Extract of his Statement, it can be seen that the Defendant was present at the Site, presumably at Mambila Plateau when he realised this need. It is also clear that he granted the Approval for the Sum of Twenty Seven Million Naira (N27, 000, 000.00). The question to be asked therefore is, when did he get to the Site? How realistic was it that the Defendant got a call late on the 10th of April 2007, by the President’s own Chief of Staff, who had notified him that the President would be visiting the State but was not told of the Actual Destination of Mr. President less than 48 hours from the President’s Departure!!! 196