3. Feeding of Guest, Entertainment, Cultural Groups/Gala-Nite Dinner in the Sum of Nine Million, Three Hundred Thousand Naira (N9, 300, 000.00) 4. Duty Tour Allowance for Staff and Logistics in the Sum of Three Million, Eight Hundred and Fifty-Thousand Naira (N3, 850, 000.00) 5. Chartering of Air Craft in the Sum of Six Million, Two Hundred and Fifty Thousand Naira (N6, 250, 000.00) 6. Provision for First Aide & Ambulance Services in the Sum of One Million, Five Hundred Thousand Naira (N1, 500, 000.00) 7. Mobilization/Enlightenment N.G.O in the Sum of Three Million Three Hundred and Fifty Thousand Naira (N3, 350, 000.) Totalling the Sum of Forty Two Million Naira When the Defendant was questioned under Cross-Examination, he responded that he gave the Approval of the Additional Forty Two Million Naira (N42, 000, 000.00) via a Memo in Jalingo. From his Statement in Exhibit Z5, the Defendant stated inter alia that: “...the First Approval of Thirty Two Million Three Hundred Thousand Naira was first approved thinking the Visit was only taking place in Jalingo; but when we were told it will be on Site, Mambilla Plateau we had to approve an additional Forty Two Million Naira to take charge of Security and Logistics”. Now, the First Item on the List was His Excellency’s Dispensation for the Sum of Ten Million Naira (N10, 000, 000). The Defendant under CrossExamination admitted collecting this Sum of Money from Mr. Dennis Nev, but only through his Orderly, Mr. Philip Akolo. Mr. Philip Akolo on his own part testified that he never collected any Huge Sum of Money for the Defendant, but only collected his Duty Tour Allowances and Entitlements. It is not clear what Mr. Akolo’s perception of what he meant by ‘Huge’ Sums of Money, but it is clear that he could collect the Defendant’s Entitlements. The Breakdown of what he was supposed to dispense was not stated. The Court is being told that for Twenty Four (24) hours, the Defendant was to 193