It is clear from the above that the Defendant has not said that in relation to any of the Transferred Funds in the Charge, he instructed Mr. Bubajoda to remit Money to the Liaison Office through the Government House Account, which according to him was different from the Security Votes Account. This would have meant that Mr. Bubajoda being the Sole Signatory to the Security Votes Account would have had to withdraw the requested Funds from the Security Votes Account and pay them into the Government Account for onward transmission to the Liaison Office Account. He may as well have deposited the Monies himself directly into the Liaison Office Account. This will no doubt have explained the reason the Defendant said that there was no involvement of the Permanent Secretary in Security Vote Funds, and could have explained why a Political Appointee could control Government Funds in the manner he did. The Defendant did not state that Mr. Bubajoda travelled to Abuja with him and so it all does not add up. What else did not add up was when the Defendant stated still under CrossExamination that he could not remember telling the Court that he asked Mr. Bubajoda to collect the Security Votes Fund. He could only remember telling the Court that his Staff keeps Records of Security Spending, but could not remember who he said the Staff was on the day of his testimony and added that ALL Records are kept for Security Spending. More baffling was when still under Cross-Examination, he was asked who kept his Security Funds after its release by the Accountant General and his response was that the Security Vote Monies were kept in the Government House Safe, but he did not know who was in charge of the Safe at the Government House. All he could remember is that when a need arose, he requested for the Funds. All these Flip-Flops by the Defendant make it rather complex to understand exactly what recantation he settled on as the truth. The above Statement on the Safe is contrary to his Express Directive in Exhibit PP and contrary to his Statement that the Accountant General to the Government House 221

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