PW10, Alhaji Abubakar Tutare, the Commissioner of Finance, the Head of the Ministry of Finance who tactically knows the business of short-circuiting the Administrative Flow in his Ministry, did not mention anything about the Memo in regard to this Sum. The Sum of Two Hundred Million Naira (N200, 000, 000)in Cheque Form, simply MUSHROOMED in his Office Drawer and was made ready for collection by his Ministry’s Assistant Chief Accountant. The presence of the Memo would have concretized the PURPOSE, which is that, it was meant for the Purchase of Extra Stationeries as claimed by the Defendant. More particularly, the Memo would also have set out the MODE through which the Stationeries would be purchased. The Memo would have determined whether or not Salman Global Ventures Nigeria Limited legitimately or otherwise was entitled to the Entire Sum of Two Hundred Million (N200, 000, 000) but was only given the Sum of One Hundred and Sixty-Five Million Naira (N165, 000, 000). Moreover, even if it was so entitled to this Sum, then by the narration of Mrs. Asabe Maiangwa, of the Government’s Regular Mode of Payments to Contractors, which is 30percent Mobilization and 70percent thereafter upon Completion, this Payment was contrary to the Regulations. There is no evidence on Record to show that Salman Global Ventures Nigeria Limited eventually Bidded for the Extra Purchase of Stationeries, as had there been a Bidding Process, it would probably have been impossible to perform on the Job within 5Weeks, from the Date of Collection, the 14th of February 2005. Further, there would have been Procedures to be followed before a Contractor could take the benefit of any Funds meant for Procurement or Purchase. The unlikelihood of this Bidding Process taking place was as rendered by PW11, Mr. Joel Andrew Gilenya, a one time Staff in the Ministry of Finance (Contractors),who stated that when the Requesting Ministry receivesthe Approval, his Office would issue the Cheque. He further explained that the 127