As a result of the State of Emergency announced by President Olusegun Obasanjo, the Democratic Structures of the State were suspended and did not function. A Military Administrator governed the State for Six (6) Months and the House of Assembly were suspended from functioning. Under Cross-Examination, he reiterated his duties and described the Chain of Approval of Funds to meet the needs of an Agency or Parastatal. He writes a Memo to the Agency concerned, directing them to report to the Office of the Governor or Secretary to the State Government, who in turn and through a Memo would write to the relevant Ministries. In cases regarding execution of projects etc., they, the Agencies could deal directly with the Office of the Governor but in most cases, they dealt with the Secretary to the State Government. He believed the Office of the Governor would then communicate directly to the Agency or through the Secretary to the State Government or through DW13. According to him, the Procedure for the Award of Contracts at the Ministry of Communication was through Competitive Bidding or through a Search for the Relevant Contractor. Usually, a Technical Committee is set up, who makes Recommendations directly to the Office of the Governor or through the Office of the Secretary to the State Government or through him. The Ministry then reviews the Recommendations and forwards it to the Ministry of Information, where the Ministry then writes to the Governor or submits a Memo to the Executive Council, who approves. A Ministry could also present its Recommendations for Approval to the EXCO and none of the Approvals from either the Governor or EXCO was determined by the Contract Sum involved. Upon Approval, Payment Order, Approval or Award Letter is conveyed to the Contractor and depending on the Agreement, the Project commences. For Purchase of Equipment, the Award Letter would include all the requirements such as the Name of the Contractor, Amount Awarded and Payments. His Ministry was not responsible for generating a Letter for the Award of Contract, as it was the duty of the Ministry of Finance and Economic Planning to issue the Award Letter as well as make Payments. Shown Exhibit D26A- the Letter of Award, he confirmed it was the State Tenders Board that awarded the Contract, which Board consist of the Ministry of Finance, who is a Member of the Board but could not say whether the Ministry’s Permanent Secretary was a Member. From this Exhibit D26B, he stated Mr. Dabel collected the Letter of Award, who had pledged to collect the Sum of N45, 000 from Pinnacle Communications and according to Dr. Patrick Dakum, this clearly was an indication that Pinnacle did not pay for either the Tender and Communication Fee or the Registration Fee. It was his belief that sighting the Letter of Award was Proof of a Subsisting Contract as well as the responsibility of his Subordinates to generate a Contract Agreement, wherein the Terms of the Contract would be outlined. However, on the face of this Exhibit D26A, he could not say when the Contract was to be concluded, the Terms and Conditions of the Contract or Payments for the Contract. On his assumption to Office as Commissioner, he prioritised the expansion of the PRTV in order to reach the grassroots with real time information and had received briefing from his Parastatals, who informed him on the Awarded Contract. According to him, it was for the Manufacturer to Assemble the Equipment, after which an Inspection would take place and then Installation. From the Letter of Award, it was his Ministry, as Representative of Plateau State Government that would enter into a Contract with Pinnacle Communications. Shown Exhibits D30, D31 and D32, Letters he had tendered and acknowledged, he stated that none of these Exhibits were minuted to him or the Ministry of Information but he had secured them upon a request to Mr. Japheth, the GM of PRTV as part of what he could recall concerning this case. Dr. Patrick Dakum compared the Receipt Numbers on Exhibits D22 and D30 and agreed the numbers were the same, adding that his Cousin assisted him in Certifying the Documents, therefore he would not know how the Certification was done. 90