transferred from the Government House Jalingo to the Liaison Office Account. He had also stated before the Court that the Permanent Secretary had no Role to play regarding the Security Vote. This again is a strange statement, because if indeed he directed his Security Votes to be paid into Government House Account, then it is obvious that the Permanent Secretary of the Government House must be in control or have a part to play in the release of the Security Vote Funds. The Defendant flipped backwards when presented with the Evidence of Mr. Nev, who stated that the Defendant told him to send Security Vote Funds to Abuja as well as his own Statement in Exhibit Z6, where he stated that Security Vote Funds be sent to Abuja. He then said that he did not ask Mr. Nev whether he collected the Money from his Special Assistant, Mr. Bubajoda. When questioned further, he did not know whether a Political Appointee could keep custody of Public Funds. When asked about the Security Funds Accounts that his Senior Special Assistant was keeping and to whom he was accountable to, the Defendant stated that he was not aware of how Security Funds could be retired, but knew that they were meant to be used by the Governor for Security Reasons. The Power to expend was not given to the Special Assistant but to the Governor and the Special Assistant, must render accounts to the Governor. He did not mention all the above in his Statements contained in Exhibit Z4 to Z6 because the question of Security Funds were not in dispute and he admitted not mentioning the fact that his Security Vote Account was managed by his Special Assistant because he was not asked and there was no need. When questioned why in Exhibits Z4-Z6, he did not mention that he gave instructions for the Transfer of Security Votes to Abuja; his response was that he was not asked. According to him, Security Vote Funds are not accountable for and cannot be stolen and he was not wrong when he said he was the Sole Accounting Officer because the Funds were non-accountable. 220