in Exhibit P3, and the Permanent Secretary, Liaison Office, in Abuja acknowledged receiving the said specific sum in Exhibit R3. From the Statement of Account in Exhibit M, Page 31 it can be seen that this payment was a Cash Deposit by Joel Andrews in Jalingo on the 7th of May 2007 and this sum was withdrawn with Cheque No. 00000120 by Mr. Abdulrahman Mohammed on the same date, and he confirmed same in his Statement admitted as Exhibit X2. More importantly, Mr Abdulrahman Mohammed confirmed delivering this sum by stating that it was cashed and the Money was taken to him at the Governor’s Lodge T.Y. Danjuma House Asokoro. Count 31 for the Sum of N20 Million dated 27th November 2006, the Permanent Secretary of Government House Jalingo (PW4) identified this Sum as Payment in Exhibit P3, but the Permanent Secretary, Liaison Office, in Abuja did not acknowledge receiving the said Sum in Exhibit R3. From the Statement of Account in Exhibit M, Page 31 it can be seen that this payment was a Cash Deposit by Joel Andrews in Jalingo on the 27th of November 2006 and this sum was withdrawn with Cheque No. 00000105 by Mr. Abdulrahman Mohammed on the 28th of November 2007, but he confirmed in his Statement admitted as Exhibit X2 that he cashed same on the 27th of November 2006. More importantly, Mr Abdulrahman Mohammed confirmed delivering this sum by stating that it was cashed and I took the Money to him at the Governor’s Lodge-T.Y. Danjuma House Asokoro where I normally keep Monies to him. Count 32 for the Sum of N25 Million dated 12th November 2006, the Permanent Secretary of Government House Jalingo (PW4) did not identify this Sum in Exhibit P3, and the Permanent Secretary, Liaison Office, in Abuja also did not acknowledge receiving the said Sum in Exhibit R3. From the Statement of Account in Exhibit M, Page 31, it can be seen that no payment in the sum of N25 Million was made and neither was there any Cheque by Mr. Abdulrahman Mohammed. Count 33 for the Sum of N10 Million dated 31st October 2006, the Permanent Secretary of Government House Jalingo (PW4) did not identify a payment on 234