DW3, Mr. Aminu Ayuba, the Acting Accountant-General of Taraba State testified that he did not witness cash payments to the Governor and testified in regard to the procedure for acknowledging Monies by a Governor or Government Official and spelt out the Payments he made such as Maintenance, Medicals, and Payments to Security around the Governor and such like. He could not recall the amount of Monies he had paid due to length of time but had never paid any Funds to the Defendant and attributed this task to the Permanent Secretary, Government House. DW2, Philip Akolo, the Orderly’s testimony was to confirm that he usually received Funds on behalf of the Defendant and claimed only to receive his DTA. He also had not received any large sum of Money on behalf of the Defendant. He described the protocols around the Defendant, emphasising that no one could see the Defendant without his knowledge and that of the ADC and Chief Detail. He was the Custodian of the Keys to the Defendant’s Bedroom, whenever they were in Abuja and denied that he saw the Accountant having access to the Bedroom. Under Cross-Examination, he again explained the security around the Defendant but stated that he was not privy to any discussions at the Government House, except that of security. He maintained he was always with the Defendant as Governor. The Defendant, testifying on this issue had recognized the need for Accountability and knew that as far as Government Funds were concerned, there was no exception to the Non-signing of the Payment Voucher, as every recipient must sign before receiving the Funds. He accepted that he had received several Funds that were his entitlements but he did not specify exactly what categories of entitlement he received. Under Cross-Examination, when questioned on what his entitlement was comprised of, he could not recall as his entitlements depended on whatever was raised in the Memo, and how it was couched, sometimes, it could be stated as Contingents but the Main Fund is his DTAs. He was also entitled to travel, car and medicals. He acknowledged Philip Akolo as his authorized 213