000) was given to the Deputy Speaker of Taraba State House of Assembly, Two Million (N2, 000, 0000) went to Asabe Maiangwa, the Permanent Secretary, Ten Million Naira (N10, 000, 000) went to the Commissioner of Finance, Alhaji Tutare and other Staff also received payments. PW12 testified that recoveries were initiated and part of the Monies were recovered from some of the beneficiaries and returned to the EFCC. Under Cross-Examination, he queried these Payments, which totalled the Sum of Four Hundred and Seventy Million Naira (N470, 000, 000) in a Year, and added that even the Federal Government would find it difficult to exhaustsuch an Amount in One Year. It is imperative to state that Salman Global Ventures Nigeria Limited initially received from the Government of Taraba State, the Sum of Two Hundred, and Fifty Million Naira (N250, 000, 000) but paid back the Sum of Seventy Million Naira (N70, 000, 000), which the Commissioner of Finance and his Staff devoured in their Cave. Salman Global Ventures Nigeria Limited collected the sum of One Hundred, and Eighty Million Naira (N180, 000, 000) but did not supply the Stationeries. This was also a Company that never bidded and was never in the contemplation of the Ministry of Finance, who had the responsibility to purchase these items through Direct Labour. Salman Global Ventures Nigeria Limited surfaced through the Defendant, collected the Sum, but never supplied. They were in breach both in regard to non-deliveryand nonperformance. There was no Contract Agreement between this Company and the Ministry of Finance but only a Cash Receipt, which by every stretch of imagination does not metamorphose into a Contract. This time around there was no Memo, which would have dictated the Mode of Purchase either through Direct Labour or through a Contractor. What the Government of Taraba State had as Proof of this Relationship was the fact that this Company received this Sum of One Hundred and Sixty-Five Million (N165, 000, 000). There was no reason why the Government of Taraba State 132