Further, Mr. Akolo had described his Duty as purely Security and therefore everywhere the Defendant went, there he went also. Logically, if the Defendant was in the Governor’s Lodge, it is expected to see Mr. Akolo a Yard or two away from him. And if, the Defendant was NOT in the Governor’s Lodge, then it was not expected that Mr. Akolo would be found at the Governor’s Lodge. If, as Mr. Akolo testified, the Keys are handed to the House Keeper in the absence of the Governor, then there is a possibility that someone else, in this instance, the House Keeper would have the Key. The Orderly Mr. Akolo appears to speak from both sides of his Mouth when he described an impossible access to when he stated that in the Governor’s absence, the House Keeper kept the Keys. The Court has had a very careful look at Exhibit DD at Page 2, which is a letter, written by the Taraba State Liaison Office Abuja, and notes that the Memo for the Purchase of Grains, was curiously initiated from Abuja. It was addressed to the Governor in Taraba State and described the hardship of the people in Taraba. There is nowhere in this Memo it was indicated that the need for the Grains arose from the Complaints of Taraba State Indigenes in Abuja as stated by the Defendant. The Governor had testified that the Grains were meant for Five Local Government Areas in Taraba State and it is very curious indeed that it would take the Abuja Liaison Office to recognize and be concerned about the Poverty Level in Taraba State. Even if Reverend Jolly Nyame was in Abuja during that period, there is uncontroverted testimony by Mr. Wubon that the Ministry of Agriculture and Natural Resources was responsible for all Agricultural Products. They were the Relevant Ministry, who had the Budget Votes such Agricultural Products and were to keep Records of Purchases. PW8,Mr. Abdulrahman Mohammed, the then Accountant of Taraba State Liaison Office, under Cross-Examination, had stated that the Accountant General of any State is the Chief Custodian of Government Funds, and the Purchase of Grains was outside his duty as an Accountant. 159