to Jalingo to Approve the Memo in Exhibit O2, whereupon, the whole Administrative Exercise of Processing the Payment would have been conducted. There is also the fact that Mr. Nev, testified that he obtained Cheques of these various Sums of Monies from the Commissioner of Finance Taraba State and this presumes that a ‘Third Party’ HAD to be involved in the Financial Process. The Third Party had to be the Bank/s and their Operational Processes, for which neither the Defendant nor Taraba State Government had any control over. What then are the odds that in a Few Hours and for the Third Time on the 11th of April 2007, the Money was received in sufficient time to ensure the execution of the Projects listed in that Memo. The Memo had to be Written and Approved, the Commissioner of Finance had to issue a Cheque to the Government House, which Cheque would then have to be paid into the Government House Account, and cleared, and then withdrawn, in Cash, and then disbursed. Because it was important to get the “complete attention” of the Indigenes, it is reasonable to expect that he would seek to get their immediate attention, at least before the President arrived on the 12th April 2007, lest he risked sharing the Money to the Indigenes on the day of the Visit. So, at some point in the day, certainly not during the Morning Hours, a flight had to be made back to the Site. On the question of Honorarium there must be Signatures on Record,as every Government Expenditure even Allowance or Honorarium must be signed for, or ticked against a General Record from the State. It cannot be acknowledged on an ordinary Exercise Book but a recognisable Government Acknowledgment Register. The responsibility to produce this Register had to be the person who says Honorarium was given out. That Person is Reverend Jolly Nyame. There are however no Records of Government evidencing the fact that any Honorarium was given. 198