have the Sum of Ten Million Naira (N10, 000, 000.00) at his Personal Disposal, and the Court cannot conjecture what he would have used the Money for, especially for a Twenty Four (24) Hour Activity. Assuming the Visit was for Two to Five Days, the Amount at his Personal Dispensation would have been staggering. The Sum of Ten Million Naira in Year 2007 is not equivalent to the same Sum in Year 2018. The Court is aware of ExhibitAA2, the Taraba State Civil Servant’s Payroll for the Governor, and notes that as at April 2007, his Monthly Salary was Four Hundred and Fifteen Thousand, Eight Hundred and Fifty Seven Naira, Thirty Six Kobo (N415, 857.36), a Figure under a Quarter of a Million Naira. This indeed is Food For Thought. As regards Fuelling of Generating Sets/Vehicles for Convoy & Guest to Gembu and other Towns, the Sum of Eight Million, Five Hundred Thousand Naira (N8, 500, 000.00) was allocated. This expense was said to be after he became aware that the President was flying straight to the Project Site. If the Defendant had stated that Fuelling of Vehicles and the Generating Sets were for the Vehicles and Generating Sets in Mambila Plateau, then perhaps that would have been understandable. A careful look at Exhibits O1 and O3 would show that the Activities for the Vehicles and Generating Sets were almost similar. In Exhibit O1, it was for Maintenance of the Vehicles and Overhauling of the Generating Sets, whilst in Exhibit O3 it was for the FUELLING of the Vehicles and Generating Sets. These items could easily have been accommodated under one Memo. The Court curiously observes that the Fuelling of these Vehicles and Generating Sets was to convey the Convoy and Guests to Gembu and other Towns, and did not involve the Vehicles and Generators at the Project Site. Even if the Convoy was a Hundred Cars long, and the Generating Sets were up to a Hundred, it is ridiculous that the cost amounted to Eight Million, Five Hundred Thousand Naira Only (N8, 500, 000.00) These expenses were Government Expenses and it is expected, that Invoices and Receipts were furnished to the Office of the Ministry of Finance for the Retirement of Funds. But no such evidence was furnished and the payment 194

Select target paragraph3