He testified on the occasions during his Tenure, where he assisted Taraba State Citizens during Religious Occasions. Therefore, they required assistance from the Taraba State Government to alleviate their suffering in Five Local Government Areas. Based on this, he directed that “they” should make provision by way of a Memo to Purchase Grains. A Memo was indeed raised to this effect, and he gave his Approval. This Memo was sent to Jalingo and the required Funds were released to the Taraba State Liaison Office in Abuja. The Defendant acknowledged his Approval on Page 2 of Exhibit Q and the Payment Voucher in Exhibit DD but denied the fact that he received the Sum of Twenty-Four Million Three Hundred Thousand Naira (N24, 300, 000.00) in Cash. According to him, after executing the Memo through his Approval, the responsibility of executing the Project fell on the shoulders of Mr. Japheth Wubon. Further, he stated being aware of the Purchase of the Grains from a Supplier in Lagos, who was paid the Full Sum in Cash, but could not remember the Name and Details of the said Supplier. More importantly, the Defendant categorically stated that the “Rice” purchased was distributed to the People of Taraba State. The Defendant also disputed, who the Custodian of the Keys to his Bedroom in the Governor’s Lodge, Abuja was, through the evidence of DW2, DSP Philips Akolo, his Orderly, who claimed to possess the Keys to his Bedroom. Mr. Philips Akolo had stated that the ONLY time he collected Money on behalf of the Governor, was when he signed for the Defendant’s Allowance and he did not see any Money for the Purchase of Security Equipment. According to him, it was impossible for a Government Official to gain access to the Governor’s Bedroom in his Absence. Now, this Testimony rendered by DW2, Mr. Philips Akolo appears to corroborate the Defendant, when he stated that the Custody of the Keys to his Bedroom lies with his Orderly. However, the Orderly went on to say something relatively crucial...and that is that in the Governor’s absence, the Keys to the Lodge are kept with the House Keeper. 158