Thereafter, the Permanent Secretary would also forward the Memo to the Secretary, who in turn, forwards the Memo to the Accountant in the Ministry of Finance. The Accountant would then process the Cheque. After Processing and Collecting the Money, the Accountant notifies the Permanent Secretary through the Secretary. The Permanent Secretary would then direct the Cheque to be lodged in the Ministry of Finance’s Account and await the Directives of the Commissioner of Finance. Where there is a Contractor or anyone who bidded for the Contract, then a Cheque would be issued to them. When the Items arrive, the Chief Stores Officer would report to the Secretary, who would in turn inform the Permanent Secretary. The Permanent Secretary would then direct the Chief Stores Officer to receive the Items. Once he has received the Items, the Chief Stores Officer would inform the Secretary, who would in turn inform the Permanent Secretary. The Permanent Secretary would then inform the Commissioner of Finance, and the Commissioner would then direct that the Items be distributed according to the Requests from the Ministries. From the above narration by Mrs. Asabe Maiangwa, the Permanent Secretary of the Ministry, on the Procedure of Purchase of Stationeries and Office Equipment, it can be seen that she has outlined in a Steady Stream, Key Officers in her Ministry, the Ministry of Finance, who would directly and indirectly play some form of Administrative Role in relation to this BulkPurchase by her Ministry. The Court observes from the above rendition of Mrs. Asabe Maiangwa, that her role in regard to the Memo is limited as she is only responsible for Vetting the Memo after it had been prepared. Her evidence shows that the Memo when prepared, must go through a TUNNEL or CHANNEL where it ends on the Table of the Defendant, who is the Approver of what is contained in the Memo. Through this Tunnel or Channel, the Defendant, as Governor is well informed that the Memo got to his desk in an appropriate fashion and that 66