From the above evidence, it is clear that the BulkPurchase of Stationeries and Office Equipment was to be orchestrated through Civil Servants, who are in the employ of the Taraba State Government and the Sum of Two Hundred and Fifty Million Naira (N250, 000, 000) was accessible to the Ministry of Finance on the 4th of January 2005. The only Custodian of this Fund was Mrs. Asabe Maiangwa, the Permanent Secretary of the Ministry of Finance, who doubled as the Accounting Officer and there was need to constitute a Committee consisting of Civil Servants, who would conduct the BulkPurchase. However, at the material time, Mrs. Asabe Maiangwa, the Permanent Secretary of the Ministry of Finance was absent. The Court has had a careful regard to the evidence of PW6, Mr. Abdulkadir Nagari, the Assistant Chief Accountant of the Ministry of Finance, who in his Witness Statement to the EFCC dated 23rd of February 2006 and admitted as Exhibit T, stated that: “On the 4th of January 2005, he was instructed by the CommissionerMinistry of Finance, Hon. Abubakar Tutare to go to the Cash Office, in the Office of the Accountant General and collect a Cheque for Two Hundred and Fifty Million Naira (N250, 000, 000.00), for the Purchase of Stationery.” By this piece of evidence, the Instruction to collect the Cheque in the Sum of Two Hundred, and Fifty Million Naira (N250, 000, 000) ordinarily would have emanated from the Permanent Secretary or the Secretary of the Ministry of Finance, who deputized in her absence. But what can be seen is a bypass ofSeveral Administrative Steps between the Chief Stores Officer and the Permanent Secretary and Several Financial Steps, whereby he directly instructed the Accountant to collect the Cheque from the Cash Office in the Office of the Accountant General. Further, as Commissioner of Finance, he knew the Procedural Steps for the Purchase of Stationeries and Office Equipment but still instructed the Accountant to pay the Entire Sum to Salman Global Ventures. 69