not acknowledged receiving the said specific sum in Exhibit R3 on this date. From the Statement of Account in Exhibit M Page 31, there was no payment on that day. However, it can be seen that a Cash Deposit of N4 Million by Joel Andrews in Jalingo was made on the 21st of March 2007. Mr. Abdulrahman Mohammed withdrew this Sum with Cheque No. 00000116 on the same date and he confirmed it in his Statement admitted as Exhibit X2. More importantly, Mr Abdulrahman Mohammed confirmed delivering this sum by stating that it was cashed and the Money was taken to him through the usual Process. Count 26 for the Sum of N6 Million dated 24th March 2007, the Permanent Secretary of Government House Jalingo (PW4) did not identify this Payment in Exhibit P3, and the Permanent Secretary, Liaison Office, in Abuja also did not acknowledged receiving this specific sum in Exhibit R3, but on the 23rd of March 2007. From the Statement of Account in Exhibit M, there was no payment on that day. However, it can be seen that two Cash Deposits of N1 Million and N5 Million by Joel Andrews in Jalingo were made on the 23rd of March 2007. Mr. Abdulrahman Mohammed withdrew the sum of N6 Million with Cheque No. 00000117 on the same date and he confirmed it in his Statement admitted as Exhibit X2. More importantly, Mr Abdulrahman Mohammed confirmed delivering this sum by stating that it was cashed and the Money was taken to him at the Governor’s Lodge in his bedroom in T.Y. Danjuma House Asokoro. Count 27 for the Sum of N20 Million dated 30th March 2007, the Permanent Secretary of Government House Jalingo (PW4) identified this as a Payment he transferred to the Liaison Office Account in Abuja in Exhibit P3, but the Permanent Secretary, Liaison Office, in Abuja did not acknowledge receiving this Sum in Exhibit R3 on this date. In Exhibit R3, there is a payment with Cheque No 000004431 for the Sum of N20 Million without a specified date of Payment. From the Statement of Account in Exhibit M, it can be seen that this payment was a Cash Deposit by Joel Andrews in Jalingo on the 30th of March 2007, and this sum was withdrawn with Cheque No. 00000118 by Mr. Abdulrahman Mohammed on the same date, and he confirmed same in his 232