The position about Duty Tour Allowances was also discussed by Mrs. Asabe Maiangwa, the Permanent Secretary of the Ministry of Finance, who described DTA, as an Overnight Allowance, which an Officer receives when he or she travels out of his State, and is for Accommodation, Feeding as well as Transportation. The PW11, Mr. Joel Andrews, was the Chief Accountant at the Government House, and his major role was to tender the Details of Salary/Allowances paid to the Defendant from the 29th day of May 1999 to the 29th of May 2007, the Taraba State Civil Servants Payroll- Governor’s Bank Account Statement and the Payment Record Card 2002 to 2007 as Exhibits AA1 to AA3. He agreed with the Defence Counsel, when shown Exhibits AA1-6; AA2136; and AA3 1-6 adding that he was involved in the information transfer from AA3, the Payroll. He also acknowledged making AA1, which is its Summary and even though his Signature was not Evident on AA2, he referred to his Signature on the Certification. He did not attach any Financial Instrument or Documents with which the Defendant as Governor was paid in Exhibits AA1 to AA3. He had under Re- Examination, explained the reason he Certified Exhibit AA1 that it was because it was computed in his Office. Exhibit AA3 was the Bundle of Documents copied from Exhibit AA2, which was signed by the Overall Boss of the Department, Mr. Paul Yani, the Former Director of Finance. The 1st Defence Witness was Mr. Yakubu Bulus, now retired, who had worked in the Taraba State Ministry of Finance, Office of the Accountant General. He had explained that the Office of the Secretary to the State Government was in charge of the Liaison Office, and raises Memos for the Governor. He did not keep the Vote Book for the Liaison Office and kept no records, such as Cash or Cheque Register, Vouchers or Chequebook. He therefore had little or nothing to say about these transactions with the Liaison Office. 212