The Court is startled by the blasé attitude displayed byPW6, Mr. Abdulkadir Nagari and PW7, Mrs. Asabe Maiangwa Permanent Secretary, who are Staff in the Ministry of Finance who saw abuses of their Offices perpetrated by their Honourable Commissioner without making a Formal or Informal Complaint. PW6, Mr. Abdulkadir Nagari, the Assistant Chief Accountant of the Ministry of Finance through whom the Processing of Payment begins, did not raise any Query but raised an Alarm. He was only alarmed at the fact that the purpose of the Two Hundred Million Naira was yet again for Stationeries. PW7, Mrs. Asabe Maiangwa, the Permanent Secretary of the Ministry of Finance, who acts as the Middleman between when a Monetary Request is sent through her and when a Payment Directive is made through her, simply stated that she aware of the Sum of Two Hundred Million Naira (N200, 000, 000) and knew that the Ministry’s Account would be used as a Transit Account. She clearly saw a breach and her insensitivity is quite alarming. Despite their passivity, it is on Record that Mr. Abdulkadir Nagari did not see a Memo of Approval from the Defendant, as Governor. In his Extra-Judicial Statement to the EFCC dated 11th of May 2010 admitted as Exhibit T2, he stated that he did not know what the Money was meant for and had carried out the instruction of paying the Sum of One Hundred, and Sixty-Five Million Naira (N165, 000, 000.00) into the Zenith Bank Account of Salman Global Ventures Nigeria Limited. PW7, Mrs. Asabe Maiangwa, the Permanent Secretary of the Ministry of Finance, who kick-starts the Payment Ignition, stated that she did not receive any such Request or see any Request in a File. As a matter of fact, it was for her to make the Request and she did not make any. As Permanent Secretary of the Ministry, she and the Chief Stores Officer would have known of any Request for the Stationeries, had a request been made, as it was her responsibility to notify the Commissioner of Finance, where there is a Request. 126