PROBABLY result in a Breach of Established Procedure. This is because there is a Presumption of Regularity that every Official Act had been complied with prior to the forwarding of the Memo to the Governor. There is no contrary evidence before the Court to show some form of abeyance or redundancy in any of the Offices/Officers. An example, is where Mrs. Asabe Maiangwa, at the time she went on her Two Week Leave, her Immediate Subordinate, the Secretary in the Ministry of Finance deputized for her and this a Logical Procedure in the Civil Service. From the evidence of the Permanent Secretary of the Ministry of Finance, Mrs. Asabe Maiangwa, she stated clearly that she was only aware of the Memo in Exhibit CC and in fact she was away on Leave at the relevant time the Memo was approved. Following Civil Service Rules, in her absence, she was to delegate her responsibilities to her Immediate Subordinate, who in this case, is the Secretary in the Ministry of Finance, Mr. Jonah Mamman. She never mentioned the name Mr. Bello Mohammed Ibrahim or mentioned that she assigned any role to Mr. Bello Mohammed Ibrahim, who from the evidence of PW6, Mr. Abdulkadir Nagari, described Mr. Bello Mohammed Ibrahim, as an Administrative Officer. The Role of Mr. Bello Mohammed Ibrahim, as Administrative Staff did not feature anywhere in the evidence and there is reason to wonder why an Inferior Officer would be delegated the responsibility of writing to the Accountant General to release the Funds, when in fact, the next in line is the Secretary in the Ministry of Finance, who is a Superior Officer. It simply does not make any sense! According to the Memo, it was the Ministry of Finance’s Statutory Function to Purchase these Stationeries and Office Equipment, not only for itself, but also on behalf of other Ministries, Boards and Parastatals, especially when the demand arose from the daily increase in the volume of Government Activities. In the Memo, the Commissioner noted that the Last Batch had since been exhausted and there was need to replenish the Stores. He stated the effect of non-availability of the Stationeries and Office Equipment and on 78