The Commissioner of Finance, Alhaji Abubakar Tutare indicated that Salman Global Ventures Nigeria Limited had a Private Arrangement with the Defendant, and he knew that those Equipment said to be already ‘warehoused’,were expected to be delivered within Two Weeks. He also knew that a Cash Receipt dated the 7th of January 2005 was issued out to the Ministry of Finance, and ought to know that the Truck or Trucks should deliver the said Stationeries and Office Equipment to the Chief Stores Officer, Ministry of Finance, Taraba State. However, Salman Global Ventures Nigeria Limited never delivered the Stationeries and Office Equipment worth Two Hundred, and Fifty Million Naira (N250, 000, 000) or any Item worth One Hundred, and Eighty Million Naira (N180, 000, 000) or worth One Naira (N1.00) on the 28th of January 2005, or so soon thereafter. Salman Global Ventures Nigeria Limited did not even supply the Stationeries and Office Equipment prior or after the 30th of March 2005, when the Query was sent out to the Chief Stores Officer, Mallam Muhammad Juli. By the Directive he received, Alhaji Tutare knew that Stationeries worth Two Hundred and Fifty Million Naira would not be delivered by Salman Global Ventures within Two Weeks or any other Time Frame. Salman Global Ventures Nigeria Limited breached the Agreement with the Ministry of Finance. It was therefore for the Permanent Secretary of the Ministry of Finance, as the Accounting Officer, to wave a Red Flag but the filthy lucre were in her hands, so with what would she wave the Flag? The Commissioner of Finance, Alhaji Abubakar Tutare, on the other hand, influenced the hands of the Permanent Secretary, Mrs. Asabe Maiangwa’s and all other Relevant Staff who participated in the sharing of the Sum of Eight Million Naira,grubby with lucre. As for the Defendant, as Governor, he doubled as the Chief Executive Accounting Officer. 102