The Defendant, who positively recognised Two Committees handling Security and Logistics, ought to have testified specifically in this regard. He ought to have provided more details on the Constitution of those Committees, moreso, when he categorically stated that he SAW the List of the People who executed the Project. This List was not tendered into evidence as an Exhibit, and neither is there any Information whatsoever on who prepared the List. Since the Defendant asserted the existence of these Two Committees, the evidentiary burden shifted to him to prove this fact, creating reasonable doubt in his favour. The next important Issue to consider is the Memos themselves in Exhibits O1, O2 and O3. From the Defendant’s narration of events, both in Chief and in his Written Statement in Exhibit Z5, it appears that Exhibit O1 was prepared first in time, with Exhibit O3 being the second in time and Exhibit O2, as the final Memo. A close look at Exhibit O1, written by Mr. Dennis Nev, would show that the Memo was dated the 11th of April 2007, and addressed to the Defendant as Governor. The Opening Statements are as follows: “Your Excellency May wish to note that the Tenure of the Present Administration is coming to an end on the 29th of May 2007. It is in the light of the above that the Commander-in-Chief of the Armed Forces is visiting Taraba State on a ‘THANK YOU VISIT’ as from the 12th of April 2007” Another close look at Exhibit O3, written by Mr. Dennis Nev, shows that the Memo was dated the 11th of April 2007, and addressed to the Defendant as Governor. The Opening Statement is as follows: “Your Excellency In furtherance to the Visit of the Commander-in-Chief of the Arm (SIC) Forces to the State on Validatery Visit.” (Sic) 176