According to PW11, Mr. Joel Andrew Gilenya, the Chief Accountant of Taraba State Government House, he made it clear that pertaining to Stationeries, it was the responsibility of the Central Stores under the Ministry of Finance to raise the Memo, but in this instance, he did not know who was responsible for raising such Memo in that regard. This witness only pointed to SOURCE of the Memo being the Ministry of Finance and perhaps, a Department in the Ministry, but he could not identify the Officer, in the Employ of the Ministry of Finance, directly responsible for kick-starting the Process of the Memo in question. PW7, Mrs. Asabe Maiangwa, the Permanent Secretary of the Ministry of Finance set out the Administrative, Financial/Payment and Delivery Procedures for the BulkPurchase of Stationeriesand Office Equipment to be that the Chief Stores Officer would inform the Secretary of the Ministry, who is his Superior, about a Shortage of Stationeries in the Stores. The Secretary of the Ministry would also inform the Permanent Secretary, and the Permanent Secretary would then suggest to the Commissioner on the need to Purchase the Stationeries. If the Commissioner accepts this fact, that acceptance would be communicated to the Permanent Secretary, who would then forward the Commissioner’s Consent to the Secretary, and the Secretary would then notify the Chief Stores Officer. The Chief Stores Officer, upon receipt of the Commissioner’s Consent would then prepare a Comprehensive List of the Items that are needed along with their Cost Implications. This List would be sent to the Secretary, and from the Secretary to the Permanent Secretary, and from the Permanent Secretary to the Commissioner of Finance. If the Commissioner agrees with it, he would then direct the Permanent Secretary to prepare a Memo. After the Memo is prepared, it would be sent to the Permanent Secretary for vetting, and subsequently forwarded to the Commissioner for Signing. After it is signed, it would be sent to the Governor’s Office for Approval. The Memo would usually be approved in the Name of the Commissioner. Where the Memo is approved, the Ministry of Finance would send a Copy of the Memo to the Office of the Accountant General. 65