According to him, Government Funds are meant for Government Purposes and once the Money is released, it has to be accounted for. Monies for any Project, if received by the Accountant, must be signed by the Accountant that he received the Funds, and if he or she is disbursing the Funds, the Recipient of the Money has to sign on receiving the Cash. This is for accounting purposes, and as far as Government Funds are concerned, there is no exception to the non-signing, as every Recipient must sign before receiving the Funds. It is clear that by Government Process and by the Financial Rules and Regulations of a State, which was ably set out by Mr. Dennis Nev while testifying in Chief, Departments after utilising assigned Funds, do account for the Monies to justify the Assignment or the Jobs they undertook. Retirement of the Funds is to show that they were judiciously used for the intended purpose. The Due Process Office, which is a Separate Office, scrutinises the Documents submitted to ascertain the fairness and correctness of the work done. From the Records, the Handing Over of the Monies ought to have been documented by the Person who gave it, and the Person who received it, upon completion of the task or job, ought to have retired the Funds. Evidence of Retirement of the Funds was not done and/or produced before the Court. Therefore, an Audit Query by the Accountant General or Auditor General ought to have been issued, since there were no Receipts or Recipients. The Defendant had testified that ultimately such a Query would come to his table. He was then questioned whether there was any Audit Query raised in regard to the Presidential Visit and he responded that the Audit Queries had steps, which would go from the Accountant or the Auditor General, within the Ministry of Finance from where the Query emanated, and if the Query was not satisfactorily answered, his attention would be drawn. He was referred to his Statement that no Documents were handed to him at the EFCC. He was not told of any Audit Queries and presumed there was nothing to query about. 184