It is not known the exact location the President’s Advance Party Team visited, whether it was at Jalingo or Mambila Plateau. When questioned as to where in the Memo in Exhibit O2, the Provision to take care of the Indigenes was contained and where he wrote that he needed to do more and then approved the additional Third Memo, he answered that all these were not stated in the Memo. The Defendant had stated that on the 11th of April 2007, he was flying back and forth from Jalingo to Gembu and so he could pretty much have signed the Memo in any of these two locations, but he did not state that Mr. Nev and the rest of the Administrative Team were also flying back and forth and so the presumption has to be that the Memo was signed in Jalingo. However Time Factor in achieving this feat is still in question, since he stated that the Factors that influenced the Approval for this Memo was discovered on Site, presumably in Mambila Plateau/Gembu. From all the available evidence, the Money was approved and processed on the 11th of April 2007. At some point, the Money was withdrawn from the Government Account and provided to Mr. Nev and from then on, the story deviates depending on who is telling it. Mr. Nev admitted receiving the Monies in Cash from the Accountant and giving it to the Defendant, whereas, the Defendant denied receiving the Money and instead stated that it was Mr. Nev and some co-opted Members who were in charge of the dispensation, and all this happened on the 11th of April 2007. From the Defendant’s narration it appears that the Memos were written, and Monies withdrawn at different times in One Day, as the need arose. From his evidence, the initial Sum in Exhibit O1 was to provide for Jalingo, and when he discovered a change of direction, he made provisions for Gembu/Mambila. This logically means that the Memos were written at different Stages and Times. This second time around, after obtaining the Forty Two Million Naira (N42, 000, 000.00), he then flew by Helicopter to the Site and on getting there, remembered the Local Community. The logical sequence by his narration, has to be that he hopped back on the Helicopter 197