From the testimony of Mrs. Asabe Maiangwa, the Permanent Secretary Ministry of Finance, she explained Duty Tour Allowance to be what they called ‘Night Allowance’. It is the Money an Officer receives when he or she is travelling out of his State or out of his Station. It is normally for Accommodation, Feeding and Transportation. This Allowance varies from Level to Level. Receipts are collected for Hotels, Fuelling and if they were other Repairs of Vehicles, for the purposes of Retirements. Mr. Japheth Wubon, the Permanent Secretary Liaison Office, described Duty Tour Allowance as Night Allowance which is given before the Entourage arrives but occasionally when they overstay a period by their Duty Tour Allowance, a case is made to the Permanent Secretary Government House Jalingo, and an additional Duty Tour Allowance covering the extra days would be sent to them through the Liaison Office Account and the Money would be collected by the Accountant and paid to them accordingly. The Defendant acknowledged that his Duty Tour Allowances were collected by his Orderly as well as all his Entitlements, and the Orderly confirmed that all he received and signed for on behalf of the Governor were his Duty Tour Allowance. The Defendant could not recollect, whether his Duty Tour Allowance was less than Fifty Thousand Naira (N50, 000.00) and the Court notes that the Orderly stated that he did not receive any huge Sums of Money for the Governor. When he was challenged with this fact, he stated that he would be surprised that his Orderly said it was only the Duty Tour Allowance he collected. Therefore, going by the range of Monies sent, it cannot be contemplated as a possibility that the Defendant’s Duty Tour Allowance would amount to between Two Million Naira to Thirty Million Naira as the Orderly would have recalled receiving such an amount. Even if the Duty Tour Allowance was escalated, it is unlikely that it would amount to the Sums of Monies stated in the Charge. 216