carrying out instructions, he used his discretion to prepare a Memo. He defined a Memo to be a Request for Approval from the Governor, who will grant the Approval on the Memo and after the Approval is given, a Cheque would be raised, and a Payment Voucher, serves as an Authority to the Payee to collect the Funds. In regard to his own Office, he presented Memos to the Governor, that is, the Defendant, who approved them, with a Directive to the Commissioner of Finance to release the Funds to him. The Commissioner releases the Money through a Cheque covering the amount approved and then he, as Permanent Secretary, lodges the Cheque into his Department’s Account from which Account, a Cheque is raised. PW5, Mr. Japheth Wubon, a Permanent Secretary in the Office of the Secretary to the Taraba State Government stated that after receiving a Purchase instruction, he prepared a Memo. DW1, Mr. Yakubu Bulus, a Retired Civil Servant from the Taraba State Ministry of Finance, explained that there are Two Types of Memos, namely: Departmental Memo and Executive Memo. Departmental Memo usually emanates within the Ministry, from a Department to the Honourable Commissioner for Approval. These Memos are signed by the Permanent Secretaries of the Ministries and Parastatals who are the Accounting Officers. The Executive Memo goes to the Governor of the State for Approval, which are usually raised by various Ministries, Departments and Parastatals. Further, there are Memos to the Executive Council, which would arise where Executive Memos are written to the Governor and he discovers he has no Power to approve Certain Sums. For this purpose, the Governor prepares his own Memo to the Executive Council for Approval and later on, the Governor gives Assent. Consequently, the Governor does not approve all Executive Memos. The Governor has limited powers to approve some Amounts, which powers are given to the Executive Council. Before any Ministry raises Memos, the Ministry must ensure that there is a Budget Vote for it, which is under a Subheading. After the Memo is raised 123