As regards the Vouchers, the Court notes that on the date the Memos were approved and the Payment Vouchers were issued out, which all occurred on the 11th of April 2007, it was strangely stated in the Payment Vouchers and Certified by Mr. Paul Yani CPA, (the Accountant) that: “I, Certify that the Services/Goods have been duly performed/received, that Financial Authority GH/07 is held to incur this Expenditure and that the relevant D.V.E. Account Entries have been made.” This Certification implies that the Services/Goods were performed and already delivered, which by the logical sequence of events, was a near impossibility at the time the Cash were released. All the Defendant had to say in this regard, was that he would not be surprised because it is purely an Administrative Function he was not privy to. Further, the Bank Statements of the Government House Account from where the Fundswere released was not furnished in Court. However, the fact that the Defendant did not categorically deny that the Money was not released, did not make the Bank Statement a contention to be resolved. Had he denied that the Money was not released, then the Bank Statement would have come into contention. The next sequence of events to be considered is the Physical Custody of the Monies. Mr. Dennis Nev, in both his Extra-Judicial Statement before the EFCC and this Court, had consistently maintained the point, that he took the Monies into the Governor’s Office in Ghana-Must-Go Bags, and gave the Monies to the Governor, thereby ending the Role he played in this Transaction. He had also been given the Funds in Cash by Mr. Paul Yani in his own Office and then in company of Mr. Paul Yani, had delivered the Cash to the Defendant in person. The Defendant, on the other hand, had denied the receipt of the Cash delivered by Mr. Nev to his Office. Learned Counsel to the Defendant had extensively questioned Mr. Nev on the description of the Governor’s Office, 185