Tutare, the Commissioner of Finance, as his Modus Operandi is,SHORTCIRCUITEDMrs. Asabe Maiangwa, the Permanent Secretary and Mr. Abdulkadir Nagari Umar, the Assistant Chief Accountant of the Ministry. From the evidence before the Court, Alhaji Abubakar Tutare’s direct link was to beMrs. Asabe Maiangwa, to whom he gives Directives, when Paymentsare involved. Alhaji Tutarecannot bypass the Permanent Secretary for the purposes of relaying any Instruction or Directive to the Accountant of the Ministry of Finance. Further, he usurped the Role of the Accountant, who ought to be the Custodian of any Monies, whether in Cash or Cheque, released from the Accountant General and to await any Instruction from his immediate Boss, the Permanent Secretary of the Ministry of Finance. However, Alhaji Abubakar Tutare already had the Cheque in the Sum of Two Hundred Million (N200, 000, 000), sitting cosily and relishing the moment in his Office Drawer. He then instructed Mr. Abdulkadir Nagari Umar, the Assistant Chief Accountant of the Ministry, to pick up the Cheque in his Office Drawer, lodge it in the Ministry of Finance’s Account and then liaise with Mrs. Asabe Maiangwa, the Permanent Secretary of the Ministry of Finance. How he got the Cheque is a Mystery as all the Concerning Officers displayed ignorance on the emergence of this Cheque. According to Mrs. Asabe Maiangwa, the Permanent Secretary of the Ministry of Finance, she stated that she received a Payment Directive from Alhaji Abubakar Tutare contained in a Note, which she handed over to Mr. Abdulkadir Nagari Umar to pay Two Beneficiaries namely Salman Global Ventures Nigeria Limited, whose Account Number was included in the Note and also to pay the Deputy Speaker of Taraba State House of Assembly. This Note is not before the Court as an Exhibit. What stands out from the testimony rendered by Mrs. Asabe Maiangwa, is that the Commissioner of Finance directed that Salman Global Ventures Nigeria Limited was to take benefit of the Sum of One Hundred and Sixty119