It is important to state that the Proof of the Allegation in Count 6 revolves around PW6, Mr. Abdulkadir Nagari Umar, PW7, Mrs. Asabe Maiangwa and PW10, Alhaji Abubakar Tutare. By their respective testimonies made in regard to Count 6, there are Three Sets of Communications between them. The First Communication involved the Alhaji Abubakar Tutare, the Commissioner of Finance, and Mr. Abdulkadir Nagari Umar, the Assistant Chief Accountant of the Ministry. The Second Communication had to deal with Alhaji Abubakar Tutare, the Commissioner of Finance, and Mrs. Asabe Maiangwa, his Permanent Secretary and Thirdly, between Mrs. Asabe Maiangwa and the Assistant Chief Accountant, Mr. Abdulkadir Nagari Umar. The implication of these Three Sets of Communications is that it has narrowed down the Principal Players to WHAT they knew about HOW the transaction was carried out. It has also narrowed down WHAT is to be considered by when determining Criminal Breach of Trust alleged against the Defendant. From the Documentary Evidence in Exhibit CC at Pages 2, 3 and 8, are Two Memos requesting for Stationeries and Office Equipment on the one hand, and Stationeries alone on the other hand. The Defendant, as Governor, upon receipt of these Memos, minuted to the Permanent Secretary and NOT the Commissioner of Finance, his Approval of the Sums of Money as stated in the Memo and he signed and dated them. The Defendant, with his own Hand has set out a Modus or Pattern, which is that where there is a Request forStationeries or Extra Stationeries, he must Endorsed his Approval, Sign it and Date it and the Approval is communicated to the Permanent Secretary. It is important at the get go to state that PW7, Mrs. Asabe Maiangwa, as in this case of One Hundred and Sixty Five Million Naira, doubled as Permanent Secretary as well as the Chief Accounting Officer for the Ministry of Finance. She was saddled with the Sole Mandate for making Payments through an Instruction to the Accountant of the Ministry of Finance, who would collect a Cheque from the Accountant General of Taraba State and then pay into a Bank Account of the Ministry of Finance. In this instance, Alhaji Abubakar 118