the HOD, Art and Culture received the sum of eight million naira (N8,000,000) only for participation of Anambra State in the 2019 Abuja National Carnival held between 23rd and 25th November 2019 through payment voucher No. 28 of July, 2020. Though approval was given for State’s participation by His Excellency since October 2019, the cash backing did not come until July 2020.Interestingly, by the time the cash backing came the then Honourable Commissioner that wrote the memo had exited the Ministry for the incumbent. Please see the approved memo, MDCT/DAC/340/VOL.120 of 30/08/2019. There was no attachment to the payment voucher to show how the amount was utilized.