Million depending on the need as it arose. In the case of my Dispensation Memos are always raised and cash transferred to Abuja for disbursement to me and other Staff. In the case of Security Funds since it is paid in cash I direct the Permanent Secretary to transfer cash as need arises…” This above Statement postulates two avenues for Cash, the first being the Dispensation contained in Memos, and the second being the Security Funds in Cash sent by the Permanent Secretary to him. There were no Memos presented before the Court. Had the Defendant stuck to this narration, he would have nothing to answer or explain in regard to these Charges, because the Expenditure of his Security Funds was not subject to anyone’s oversight function. He could not even be questioned on it, and owed no one any explanation on how he spent it. Had the Defendant merely stuck to a consistent position in regard to the Security Vote Funds, ABSOLUTELY NO ONE could question him on how he spent those Funds. However, the Defendant made inconsistent Statements regarding the Security Vote Funds. The first deviation is when he stated unequivocally in Court, that ALL FUNDS given to him as Entitlements were duly signed by his Orderly, who also collected his Duty Tour Allowances, and would be surprised if his Orderly testified that he only collected DTAs. He also extended the Beneficiaries to include Expenses for his Entourage. He then deviated again, by stating that the Monies were NEVER HANDED OVER to him, and he was not confronted with these Officials at the EFCC. Further he could not recall what the Entitlements were, stating that it depended on what was stated in the Memo. Curiously, he could also not say whether the Government Office determined his Dispensation, and admitted to issuing Oral Instructions to prepare Memos. 252