overheads of upgraded consort helicopters. Again SEI was to train Nigerian Air Force Pilots and Engineers in order to operate these expected items. The witness further stated that on receiving the command from the Chief of Air Staff, the DW1’s job was to facilitate timely delivery of services to be rendered by SEI Nig. Ltd as ordered by the Chief of Air Staff. That Himma Abubakar under the agreement he had with Office of N.S.A. was to provide all logistics for the training of the pilots and engineers; that he will produce estacode for the air crew to depart for training and he requested for the DW1’s assistance to process visas for the air crew and tickets. The witness further stated that he was stationed in Ukraine for 3 months between July to September 2014; that all the pilots and engineers were trained in Ukraine. The DW1 personally went to Ukraine Embassy and process visas for the pilots and engineers travelling to Ukraine. He also wrote to Himma Abubakar on the 5/3/14 requesting his permission to purchase tickets with his own money for pilot and engineers. A copy of the said letter dated 5/3/14 as admitted in evidence as Exhibit S. 13