Ventures. The directive was given by the Governor at his Jalingo Residence verbal.”(Sic). Now, from the evidence rendered above, this Sum of One Hundred, and Eight Million Naira (N180, 000, 000) was birth from the Sum of Two Hundred and Fifty Million Naira (N250, 000, 000) meant for BulkPurchase of Stationeries and Office Equipment, Approved by the Defendant, as Governor in a Memo contained in Exhibit CC. Apart from the Memo, Alhaji Tutare stated that there was a follow up Directive from the Defendant that the Sum of One Hundred, and Eighty Million Naira (N180, 000, 000) be paid to Salman Global Ventures Nig. Ltd. Also, before the Court is Exhibit Z6, the Defendant’s Extra-Judicial Statement to the EFCC dated the 11th of July 2007, wherein he stated inter alia that: -“On the issue of Purchase of Stationeries worthTwo Hundred, and Fifty Million and the alleged One Hundred, and Eight Million Naira given to me by then Commissioner of Finance Alh Abubakar Tutare I wish to say that after due consultation I will report with Alh Tutare tomorrow being 12th of July 2007 for final resolution on the matter. I want to state voluntarily to ask for plea bargain so that whatever is alledged to have been misappropriated by me personally will be refunded back to Government. I will request my lawyers and EFCC to set the process in motion.”(sic). It important to state yet again that the Memo as approved by the Defendant was not only in regard the Sum of Two Hundred and Fifty Million Naira (N250, 000, 000) but he approved the Mode through the BulkPurchase of Stationeries and equipment would carried out, that is, by Direct Labour. Salman Global Ventures Nigeria Limited had no business with this BulkPurchase. In order to carry out the Defendant’s Verbal Directive, which accompanied the Approved Memo, Alhaji Abubakar Tutare directed that Entire Sum of Two Hundred and Fifty Million Naira (N250, 000, 000) be paid to this Company on the basis that the Cheque issued by the Ministry of Finance could not be split, as it was a Direct Purchase Order. 108