Five Million (N165, 000, 000), and the Deputy Speaker, Honourable Marafa Bashiru Abbah, was to take benefit of Fifteen Million Naira (N15, 000, 000). Twenty Million Naira (N20, 000, 000) was for the Commissioner of Finance, out of which only Sixteen Million Naira (N16, 000, 000) from the Cheque of Two Hundred Million Naira Only (N200, 000, 000) was used to PurchaseStationeries while Four Million Naira (N4, 000, 000) was given to Alhaji Abubakar Tutare, through his Aide, a fact he denied. A holistic overview of the evidence rendered by these Participant Witnesses is the fact that, the Communications, whether as an Instruction or Directive, were ALL VERBAL. What crystallized as MATERIAL EVIDENCE that can be seen with the eyes started off with the Zenith Bank Limited Cheque for the Sum of Two Hundred Million Naira (N200, 000, 000), admitted into evidence as Exhibit S1. From a careful look at this Exhibit S1, the Court can see that it is a Ministry of Finance Cheque with an Order to Pay, “PERM. SEC (MOF) (A.N. UMAR)”.It is dated the 14th of February 2005 and was signed by Mrs. Asabe Maiangwa, the Permanent Secretary of the Ministry of Finance and Mr. Abdulkadir Nagari Umar, the Assistant Chief Accountant of the Ministry. On the Reverse Side of this Cheque is handwritten, the words “DP A/C: 6013407822- 165.0M CASH.” The Signatures of Mrs. Asabe Maiangwa and that of Mr. Abdulkadir Nagari Umar were directly below it and underneath their Signatures were Other Figures in Denominations totalling Thirty Five Million Naira (N35, 000, 000). Zenith Bank Stamped “CASH COUNTED AND COLLECTED BY ME”, which Mr. Abdulkadir Nagari signed, initialled his Name and dated, under his name. Further, down the line is Exhibit S2, a Zenith Bank Plc., Deposit Slip dated the 14th of February 2005, and the details it captured were as follows, namely: - 120