Reverend Jolly Tevoru Nyame made on the 11th of July 2007 tendered through PW9. In Defence, Reverend Jolly Tevoru Nyame through his Legal Representation called Four Witnesses:- DW1, Mr Yakubu Bulus, the Accountant from the Accountant General’s Office; DW2, DSP Philips E. Akolo, his Orderly; DW3, Mr Aminu Ayuba, the Accountant (Salaries) Taraba State Government House; and Reverend Jolly Nyame himself as DW4. In further Proof of his Defence, Reverend Jolly Tevoru Nyame tendered Exhibits P1, P2 and P3, Documentary Exhibits, which were the Statements of Mr. Dennis Nev, the Permanent Secretary Government House. Exhibit P2, is the Further Statement PW4 dated the 17th of June 2007, and all these were tendered through PW4 himself during Cross-Examination. Now, after a careful considerationthe Court is cognisant of the fact that the Charges as regards the Presidential Visit to Taraba State in Counts 10, for the Sum of Twenty Seven Million Naira Only (N27,000,000.00), in Count 12, for the Sum of Thirty Two Million Three Hundred Thousand Naira (N32,300,000.00) and in Count 14 for the Sum of Forty Two Million Naira, all totalled a Grand Sum of One Hundred and One Million, Three Hundred Thousand Naira (N101, 000, 000). The Evidence before the Court revealed that these Sums of Monies were withdrawn from the Account of the Taraba State Government through Three Memos written out by Mr. Dennis Nev, the Permanent Secretary of the Taraba State Government House, and were all dated the 11th day of April 2007 and admitted as Exhibits O1, O2, and O3. It can be seen from these Memos that the Defendant as Governor of Taraba State, Approved and Signed them and further directed through his Minutes, the Honourable Commissioner of Finance to pay the Specific Sums reflected in each Memo. 171