to whom he would have addressed his Directives to transfer the Security Funds to him. There was a missing connection between Mr. Bubajoda and Mr. Dennis Nev, and since the Defendant knew who Mr. Bubajoda was, he ought to have called him as his Witness to validate the fact that he gave Mr. Dennis Nev, the Security Vote Funds for onward transfer to the Taraba State Liaison Office in Abuja. It is worthy of note that the Defendant himself, identified Mr. Hilkiah Bubajoda to be his Senior Special Assistant and Aide in his Office, and more importantly stated that he was NOT A CIVIL SERVANT. By logical deduction, Mr. Hilkiah Bubajoda could not be under the Direction and Control of Mr. Dennis Nev, the Permanent Secretary, and was also not expected to be bound by the Financial Instructions/Regulations of the State. He was Free from Civil Service Rules and Regulations. Since the Defendant has ascribed the Custodial Role of the Security Funds to Mr. Bubajoda, and since by Exhibit PP, he has assumed the Role of the Sole Accounting Officer to this Account, then it was elementary to expect that he knew the Name of the Bank where the Funds were domiciled as opposed to his Statement that he did not know the Account Name and in particular the Bank. More curious is the fact that he stated that Mr. Bubajoda was the Sole Signatory. There cannot be two Soles! And Two Captains on a Ship! It could only mean that the Sole Accounting Officer could only direct the Sole Signatory, and no one else to withdraw Monies from the Account, or even Monies from the Safe. The Permanent Secretary had no Role. Therefore, the Defendant was expected to furnish the missing link between Mr. Bubajoda and Mr. Dennis Nev. It is important to recall the Extra-Judicial Statement made by the Defendant before the EFCC in Exhibit Z6, where he stated “…Mallam Abdulrahman Mohammed is the Accountant Abuja Liaison Office. I usually direct my Dispensation or Security Funds to be transferred from Government House Jalingo to the Liaison Office Account. The Accountant cashes the Money and brings it cash. The Money involved ranges from Two to Thirty 251