Also on all the Three Memos, is the Defendant’s Minutes to the “HC (F)” presumably the Hon. Commissioner for Finance, to “pay”, showing that he has given his Approval to the Commissioner of Finance to go ahead to pay the Permanent Secretary the Specific Sums stated in the Memos. From the evidence of both Mr. Nev and the Defendant, this is the Normal Payment Procedure for State Projects. However, the Court notes that the Signature or Minute of the Commissioner of Finance is nowhere to be found anywhere on the Three Memos in Exhibit O1, O2 and O3. They all have the Permanent Secretary’s Request for a Directive to be issued to the Ministry of Finance, but none of the Memos, on the face of it, showed that it was treated by the Ministry of Finance, or seen by the Commissioner of Finance. The Minutes and Signatures of either the Commissioner of Finance or the Permanent Secretary, Ministry of Finance are absent on these Documents. Yet, both Mr. Nev and Defendant have maintained that the Funds were released. The Question therefore to be asked is, how was the Funds released to the Permanent Secretary Government House without the Commissioner of Finance’s Approval for Payment? It can be seen clearly from Exhibits O1, O2 and O3 that the Directive to Pay was given directly to the Honourable Commissioner of Finance. By logical deduction, this was a direct instruction from the Number One Citizen of the State, and was an Order that must be obeyed. Therefore, these Memos ought to have been conveyed to the exact Person that was directed by the Defendant, and so could not have been taken to any other Person, say the Hon. Commissioner for Health or Works. However, there is no indication on any of these Memos that they were so taken to Alhaji Tutare, the Commissioner of Finance. 181