He explained in great detail the entries in Exhibit M, orally before the Court and in his Extra-Judicial Statement in Exhibits Specifically Identifying the various Cheques in Exhibits W1 to W14 and the Transactions in Exhibit X2, Specifically referring to Counts 16, 18, 21, 25, 27, 29, 30, 33, 34, 35, 37, 40 and 41. Now, this witness additionally explained the purpose for some of the Funds, and in the instance of Duty Tour Allowances, he described the payments to all Categories of Staff. The Receiving Officers are mandated to sign against their names on payment, and that meant for the Defendant as Governor, is usually given to his Chief Detail, Mr. Adamu Aboki. It was not expected for a Governor to sign and so it was unnecessary to prepare Payment Vouchers in regard to their Payments. He had not mentioned the authorization of the transactions by the Defendant to the EFCC. This witness also tendered into evidence, Exhibit Y, the Financial Regulations binding on Public Officials, adding that the disbursement of Security Votes is governed by Financial Instructions which are silent in regard to Security Votes. He knew that the Governor’s Security Votes formed part of Government Funds. In Part IV at Page 15 of the Financial Instructions, Other Public Funds were referred to, and therefore, since Security Votes are Public Funds, it is covered under the Bracket. In other words, this witness explained that all Public Funds are to be accounted for. The inconsistencies in the figures given during trial and that given in his Statement were due to the fact that he did not have access to the information derived from the Cheque Stubs. He was only asked about the Entries in the Account and in any event, the Payment Vouchers emanated from Jalingo for the transfer of Funds. He did not have the Memorandum to show that the Monies were authorized from the Government House in Jalingo but he had the Statement of Account and was not in a position to know the purpose for the Monies. 211