Estimate for his Office was Twenty Million Naira but he spent a total of One Billion, Two Million, Seventy Six Thousand, Eight Hundred and Ninety OneSixty Two Kobo (N1, 200,706, 891. 62) and he explained the excess of Nine Hundred and Eighty Two Million Naira by saying that Budgets were only estimates while spending will be a reality and he stated that the excess was not stated therein but Supplementary Budgets could be requested for by the Prosecution. The Defendant was also shown Exhibit OO2, where the Budget for the Governor’s Office was Forty Million Naira, but where he actually spent a total of Seven Hundred and Thirteen Million, with an excess of Six Hundred and Seventy Three Million Naira and Exhibit N1, where the Budget for his Office was One Hundred Million Naira but the Sum of Two Billion, One Hundred Million Naira was spent with a difference in the Sum of actual Monies spent as Two Billion Naira. The Prosecution also tendered Exhibits AA1, the Details of Salary/Allowances paid to the Defendant from the 29th day of May 1999 to the 29th of May 2007; AA2, the Taraba State Civil Servants PayrollGovernor’s Bank Account Statement and AA3, the Payment Record Card 2002 to 2007 all Certified by Mr. Joel Andrews to show the details of Payments of Salary/ Allowances. Mr Joel Andrews Schedule of Duties involved Raising and Checking of Payment Vouchers, Posting of Cash Book, Cashing of Cheques as Cashier. He did not know how much the Security Vote of the Defendant as Governor was and stated that apart from his Salaries/Allowances, he did not know whether the Defendant collected any Money. The Prosecution also tendered Exhibit QQ, the EFCC Declaration of Assets Form for Jolly T. Nyame; Exhibit RR, the Code of Conduct Declaration of Assets Form for Public Officers received on the 30th of August 1999; Exhibit RR2, the Code of Conduct Declaration of Assets Form for Public Officers received on the 27th of May 2003 (End of Tenure) and Exhibit RR3, the Code 224