Secretary of the Ministry of Finance, who deputised for her in her absence, the Accountant and the Honourable Commissioner of Finance. Further, she crescendos with the fact that there was NO Request from the Chief Stores Officer to her concerning the BulkPurchase of Stationeries and Office Equipment. Upon her return from Leave, the Secretary of the Ministry of Finance did not informed her that any Stationery and Office Equipment were supplied. She even requested to see the Memo but was only shown the Photocopy of the Cheque made in the Sum of Two Hundred and Fifty Million Naira (N250, 000, 000). PW10, Alhaji Abubakar Tutare, the Substantive Commissioner of Finance, crescendos his testimony in Chief when he was asked whether Salman Global Ventures did anything in relation to the Purchase of Stationeries, the Cheque of N200Million and the Water Project, and he replied in the negative, stating that Salman Global did NOTHING in regard to these Projects. PW9, Assistant Superintendent of Police Ibrahim Galadima, corroborated this fact when he stated that Salman Global Ventures Nigeria Limited did not supply any Stationery and Office Equipment during the course of the investigation. They had discovered that the Sum of Two Hundred and Fifty Million Naira (N250, 000, 000) was lodged into the Account of Salman Global Ventures Nigeria Limited with Pacific Bank in Abuja and found that the Purchase of Stationeries and other Office Equipment were not done, with the amount not returned to the Government Account. More importantly, the Team discovered that the said Sum of Two Hundred and Fifty Million Naira (N250, 000, 000) was later returned to Alhaji Abubakar Tutare, the Commissioner of Finance, who, in turn, gave Alhaji Ibrahim Abubakar, the personal friend of the Defendant, the Sum of One Hundred and Eighty Million Naira (N180, 000, 000). The Remaining Balance of Seventy Million Naira (N70, 000, 000) was retained by Alhaji Abubakar 91