From the Unchallenged Evidence of Mrs Asabe Maiangwa, who positively fingered the Responsibility of the Cost Implications to the Chief Stores Officer, it could only mean that Alhaji Abubakar Tutare, on the 28th of December 2004 prepared the Memo in his Office without any input from the Chief Stores Officer. How he arrived at the Cost Implications using his OWN Mathematical Thought Process to the Sum of Two Hundred, and Fifty Million Naira (N250, 000, 000), is only known to him. His untimely request to Purchase Stationeries and Office Equipment was crowned with the Mode of Purchase being Direct Labour and behold! A Frankenstein was brought forth, even though lame!!! InEXHIBIT Z14, the Further Statement to the Extra-Judicial Statement of the 6th of March 2006 made by Alhaji Abubakar Tutare dated the 12th of July 2007, and tendered by the Defence during his Cross-Examination, it reads thus: “On the issue of the Stationery which is Two Hundred and Fifty Million Naira (N250, 000, 000.00), out of it Forty Million Naira (N40, 000, 000.00) was used for the Purchase and One Hundred and Eighty Million Naira (N180, 000, 000.00) was given to Salman Global Ventures, while Ten Million Naira (N10, 000, 000.00) was given to the Politicians and Ten Million Naira (N10, 000, 000.00) was for him, and Ten Million Naira (N10, 000, 000.00) to the rest of the Staff of the Ministry” Further, EXHIBIT Z16, another Extra-Judicial Statement of Alhaji Abubakar Tutare dated the 12th of November 2006, and tendered by the Defence during his Cross-Examination, confirms Exhibit Z14, and it reads thus: “On the issue of Stationery, N250Million was approved for Purchase and out of it N40Million was used for the Purchaseand N180Millon was given to Salman Global Ventures. Whilst N10Million was given to Politician, and N10Million to himself, and N10Million to the rest of the Staff of the Ministry.” It is important to note that since Alhaji Abubakar Tutare, the Commissioner of Finance, used his OWN DISCRETION to secure for himself Ten Million Naira (N10, 000, 000) from the filthy lucre, WHY then did he not appropriate 86

Select target paragraph3