Tutare told him that all the Monies collected were refunded to the EFCC, and had stated further that he would contact the Government Officials that made the allegations, and whatever was his Share of the Money, he would refund. It is notable that he referred to the Purchase of Stationeries and Office Equipment in the Sum of Two Hundred, and Fifty Million Naira (N250, 000, 000.00) as an Award of Contract. DW1, Mr. Yakubu Bulus, now Retired Accountant, and a Former Official in the Ministry of Finance, Taraba State had no contribution to this Transaction. The current Acting Accountant General of Taraba State, Mr. Aminu Ayuba as DW3, was aware of the Transaction when he was a Staff in the Ministry of Finance, and testified that there were no Audit Queries in regard to the Payment, thereby validating the Payment. DW2, Mr. Philips Akolo, the Defendant’s Orderly did not testify to in regard to this Transaction. From the Evidence adduced both Oral and Documentary before the Court, Public Expenditures by the Government of Taraba State begins with a Memo. Therefore, a Memo has a Root Source that can be traceable with precision and where, it is a Memo that would specifically bear Cost Implications, it would be traceable to that Root Source and that Root Source alone. PW4,Mr. Dennis Orkuma Nev, a Civil Servant and Permanent Secretary (Administration) Government House, Jalingo since year 2004 testified under Oath, elaborately setting out his Schedule of Duties, and explaining in depth the Meaning and the Procedure of Due Process. The Memo is 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 authority to the Payee to collect the Funds. 64