the Permanent Secretary, Liaison Office, in Abuja acknowledged receiving the Sum of N25, 030, 000.00 on the 29th of June 2006 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 on this date, but there was payment and withdrawal on the 28th and 29th of June 2006; there was a Cash Deposit by Joel Andrews in the Sum of N25 Million on the 28th, and a Cheque withdrawal No. 00000052 by Mr. Abdulrahman Mohammed on the 29th which he confirmed in his Statement admitted as Exhibit X2. More importantly, Mr Abdulrahman Mohammed confirmed delivering this sum by stating that as usual cash it and take it to him Count 39 for the Sum of N30 Million dated 8th August 2006, the Permanent Secretary of Government House Jalingo (PW4) did not identify this Sum in Exhibit P3, but identified the Sum of N30 Million paid on the 7th of August 2006 and the Permanent Secretary, Liaison Office, in Abuja acknowledged theSum of N30, 020, 000.00 on the 8th of August 2006 in Exhibit R3. From the Statement of Account in Exhibit M, Page 31 it can be seen that there was a Cash Deposit of N30 Million by Joel Andrews on the 7th of August 2006 in Jalingo and the sum of N30, 020, 000.00 was withdrawn with Cheque No. 00000053 by Mr. Abdulrahman Mohammed on the 8th of August 2006 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 as usual I took it to him through the Normal Process. Count 40 for the Sum of N3 Million dated 24th August 2006, the Permanent Secretary of Government House Jalingo (PW4) did not identify this Payment in Exhibit P3, but the Permanent Secretary, Liaison Office, in Abuja acknowledged receiving the said sum in Exhibit R3 on the 21st of August 2006. From the Statement of Account in Exhibit M Page 31, there was no payment on the said date. However, it can be seen that a Cash Deposit of N3 Million by Yakubu A. Idiris in Jalingo was made on the 21st of August 2007. Mr. Abdulrahman Mohammed withdrew this sum with Cheque No. 00000101 on the same date and he confirmed it in his Statement admitted as Exhibit X2. More importantly, Mr Abdulrahman Mohammed confirmed 237