It is clear that this Sum of Money left the coffers of Taraba State Government by the evidence of Alhaji Tutare, Mrs. Asabe and Mr. Abdulkadir Nagari, and even by the Defendant, who did not dispute this fact. The fact of the Bypass of the Administrative, Financial and Delivery Steps, as well as the fact that the Entire Sum was paid, instead of an initial 30% with the subsequent Balance of 70% paid at a Later Date, and the fact that the Standard Procedures were not followed, could only be excused by the Fact of Direct Labour actually taking place in the short time they had to complete the Job, evidencing an Emergency. By the mere fact that the Defendant knew of the short time for performance, he ought to have kept a keen Eye on the details, and ought to have directed that a Committee be set up, for Delivery of the Items. He had what is best typified as a “NEED TO KNOW”. If PW6, Mr. Abdulkadir Nagari Umar,had noticed the fact that the Payee of the Funds was not indicated in the File, then the Defendant ought to have requested to know this fact. There was also the visit to Jalingo Hotel Annex, where the Defendant was said to have directly addressed the Official from Salman Global Ventures as to why he did not take along the Company’s Receipt when he went to pick up the Cheque, which shows a familiarity with the Events subsequent to his approving the Memo. This belied the fact that he knew nothing about the implementation of the Contract, and this piece of evidence was never challenged during Cross-Examination. There was also the Defendant’s Silence about the Complaint made by Mrs. Asabe, on the activities of the Commissioner of Finance and he did nothing to uphold the trust placed on him. However, it must be added that he denied hearing about any Complaint from Mrs. Asabe. Further, by the Terms of the Memo, which was for Direct Labour, a Breach of Procedure was occasioned. It was not his place to direct, and this direction showed ownership, or at best Control. By him, directing the Sum of One Hundred, and Eighty Million Naira (N180, 000, 000.00) he could actually 100