of Conduct Declaration of Assets Form for Public Officers received on the 29th of May 2003 (Assumption of Office). He extensively grilled the Defendant on his Assets but did not Specifically Link any of the Assets to any Count in the Charge. The Defendant mentioned Dispensation severally, but did not explain what he understood by the word. According to him, his Salaries and Allowances, were ALL paid into his Personal Account in Exhibit SS. It is not clear whether the Defendant categorized Dispensation as Allowances. What the Court gathers is that the narration by the Defendant regarding his Security Vote was Substantially Contradictory, did not tally and was not concretely set. His Salaries and Allowances were paid into his Personal Account and not into Government’s House Account; his Duty Tour Allowances were collected by his Orderly Philip Akolo who claimed not to collect huge Sums, so the question remains, if Mr. Akolo collected his Allowances and Entitlements as he claimed, why then would the Defendant still collect/receive Allowances that has already been collected by his Orderly? By his own Testimony in Court and in his Extra–Judicial Statement, he had stated that he directed his Dispensation and Allowance and collected them in Abuja. So, the Receipt by the Defendant of these Monies is not in question. The Bulk of the Circumstantial Evidence before the Court is that the Monies that were sent, were actually given to him directly from the Government House Account. As regards the Collections by or deposits of these various Sums of Moniesto the Defendant, the Defendant in Exhibit Z6, wrote that, “Mallam Abdulrahaman Mohamed is the Accountant Abuja Liason (sic) Office......The Accountant cashes the Money and brings it cash. The Money involved ranges from Two to Thirty Million depending on the need as it aroused. In the case of my Dispensation, Memos are always raised and cash transfered (sic) to Abuja for disbursement to me and other Staff..... �� (Underlining Mine). 225