the Personnel, the Routine and Procedure for an audience with the Governor. Throughout these questionings, Mr. Nev maintained his stance that he indeed delivered the said Sums in the manner he described before the Court. This Contrasting Piece of Evidence could only be validated by Mr. Paul Yani, the Accountant, Mr. Philip Akolo, the Orderly to the Governor, Mr. Adamu Aboki, the Defendant’s Chief Detail and any Protocol or Administrative Staff, working in the Governor’s Office. The Court was informed that Mr. Paul Yani was dead, and the only way to get his own version of events, was to visit the Heavenlies, which trip, both the Prosecuting Silk and Learned Counsel for the Defence, were not willing to make. The next possible Eye Witness is Mr. Philip Akolo, who testified that on the day in question, he had seen Mr. Dennis Nev visit the Defendant as Governor, BUT, he only saw him with Files. He narrated the arrangement of the Governor’s Office, as well as the Procedure for receiving Non-Governmental Officials and Government Officials. For the Commissioners, Permanent Secretaries and Directors, the Aide-De-Camp (ADC), he writes their Names and takes it to the Governor, who would give him a List, instructing him on the order of how he would like to see them. Even in exceptional cases where the Governor requests an audience with a particular Commissioner, both the ADC and himself, would still be involved. Under Cross-Examination, he stated that on the Eve of the Presidential Visit, he was with the Defendant and saw so many Prominent Officials in his company, but could not recall all of them. He saw Mr. Nev there in the company of Mr. Joel, the Accountant, and another Accountant who is now Late. Philip Akolo’s evidence goes to corroborate the fact that Mr. Nev and Rev. Jolly Nyame, were in close proximity, and saw each other, and also that the Late Mr. Paul Yani was also present on the 11th of April 2007. Philip Akolo testified that he only saw Mr. Dennis Nev with Files, but stopped short of 186