he took the Money to him as usual that is his bedroom upstairs at the Governor’s Lodge T.Y. Danjuma House Asokoro. Count 20 for the Sum of N20 Million dated 19th February 2007, the Permanent Secretary of Government House Jalingo (PW4) identified that the Sum of N2Million Payment was made to the Liaison Office Account in Abuja in Exhibit P3, and the Permanent Secretary, Liaison Office, (PW5) in Abuja acknowledged receiving the Sum of N20 Million on the same date in Exhibit R3. From the Statement of Account in Exhibit M Page 31, it can be seen that the Cash Deposit of N20 Million was made by Joel Andrews in Jalingo and this sum was withdrawn in Cheque No. 00000114 by Mr. Abdulrahman Mohammed on the same date and he confirmed same in his Statement admitted as Exhibit X2. More importantly, Mr Abdulrahman Mohammed confirmed delivering this sum by stating that the Money was cashed and I took it to him as usual. Count 22 for the Sum of N2 Million dated 7th March 2007 the Permanent Secretary of Government House Jalingo (PW4) did not identify this Payment in Exhibit P3. The Permanent Secretary, Liaison Office, (PW5) in Abuja acknowledged receiving this specific sum in Exhibit R3. From the Statement of Account in Exhibit M Page 31, it can be seen that this payment was a Cash Deposit by Joel Andrews in Jalingo, but he paid in the sum of N2 Million and subsequently paid in the Sum of N10, 000.00 on the same date, and both were withdrawn in a single Cheque No. 00000115 by Mr. Abdulrahman Mohammed in the Sum of N2, 010, 000.00 on the same date and but in his Statement admitted as Exhibit X2, he stated that N2 Million was withdrawn. More importantly, Mr Abdulrahman Mohammed confirmed delivering this sum by stating that it was taken to him through the usual Procedure. From the explanation of Mr. Abdulrahman, the Sum of Two Million was delivered to the Defendant as reflected by him from the Money he collected. Count 24 for the Sum of N4 Million dated 24th March 2007, the Permanent Secretary of Government House Jalingo (PW4) did not identify this Payment in Exhibit P3, and the Permanent Secretary, Liaison Office, in Abuja also did 231