From his Testimony in his Statement and before the Court, Alhaji Tutare, the Commissioner for Finance denied any knowledge of these Memos, and denied participating in the Payment Process for the Presidential Visit. Mr. Dennis Nev in his Evidence in Chief had stated that when he presented the Memos to the Governor, that is, the Defendant, they were approved and the Commissioner of Finance was directed to release the Funds to him, which he did by Cheque, covering the amount approved. He then lodged the Cheque into his Department’s Account, and a Cheque was raised from there. Again, there was no evidence presented before the Court of these Cheques. All these Instructions were Unwritten Instructions with no Records but they were still authentic. He was familiar with the Civil Service Financial Rules and Regulations and knew that Monies had to be vouched for, with the Payee Signing for it, and the Accountant, who prepared the Voucher also had to sign the Voucher, as well as himself. These above referenced Sequence of Events and Validating Signatures were blatantly absent from the face of the Payment Vouchers, and it was expected that there be Records of the Receipt of the Monies by Mr. Nev, and the Receipt of the Monies by the Governor, but again, these were absent from the Payment Vouchers and any other Documentary Exhibits. The Defendant had stated that the Administrative Processes depended on the Permanent Secretary, and according to him, he did not know whether the Commissioner for Finance minuted and acted on his Instruction to pay and also, did not know when Nev collected the Monies. However, it is uncontroverted that these Sums of Monies were received and expended from Government Funds, and therefore the Question remains, which Official carried out the Governor’s Instructions. Since the Protocol determined that the Honourable Commissioner of Finance would direct the 182