Defendant was the only Person who knew of the Rice Seller in Lagos, who by the Memo ought to have received approximately Eight Million Naira and not Twenty Four Million, Three Hundred Thousand Naira and there was no Due Process and Accountability for the Money and therefore, the Defendant is found to have Misappropriated the Sum of Money in this Count and is hereby found Guilty as Charged. Counts 9, 11 and 13 are with regard to the Sums of Twenty Seven Million Naira (N 27,000,000.00), Thirty Two Million, Three Hundred Thousand Naira (N32, 300, 000.00) and Forty Two Million Naira (N42, 000,000.00) all meant for the Presidential Visit; and which were moveable properties never given to PW4, Mr. Dennis Nev, to disburse. The Defendant accepted that he orally instructed Mr. Dennis Nev to prepare the Memos and he approved the Memos when presented to him. It remained uncontroverted that these Sums of Monies were withdrawn from the Account of Taraba State Government. It is at this point that there were divergent versions of what happened to the Monies and whether the purpose for which they were approved, were fulfilled or not. Where did the Money Trail End? Mr. Dennis Nev signed as a Receiver on the Payment Vouchers and stated that he never formed any Committees and did not know what happened to the Monies after he took them into the Defendant’s Office. There were No Retirement of these Funds and the Requisite Officials or the CommitteeMembers, were not produced before the Court to attest to the fact that they received the Monies or produced any Committee Report on their activities. Since the Defendant maintained that there were Committees setup including the Security and Protocol Committees, and since he said he saw the List of Committee Members, the burden was on him to produce at least One Member and the List. There were No Receipts evidencing the fact that Monies were paid for what were stated in the Memos. By the fact that there was no evidence whatsoever produced as to the existence of the Committee, or Committees, indicates that there were no Committees formed and the 248

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