should have been asked to write the Memo in the first place. Certainly not the Abuja Liaison Office. The Claim by the Defendant appears to be in regard to a Rice Seller. A careful look at Exhibit DD at Page 3, the List of Grains set out by Mr. Japheth Wubon reveals that Rice was not the only Grain bargained for, and the worth of the Rice was projected to be the sum of N8, 400, 000.00 (Eight Million Four Hundred Thousand Naira) Only, which is a far cry from the sum of Twenty Four Million, Three Hundred Thousand Naira Only (N24, 300, 000.00) obtained. If the Defendant was as detached from the transaction as he claimed, he ought not to have details of the Rice Supplier known to him or whether they were in Lagos or whether the Company or Individual was paid in Cash. Further, at least one other Official ought to have known about or dealt with the Rice Seller and since this Contention is from the Defence, it was expected that the Official should have been called by the Defence to testify in this regard. The Court will also have regard to the evidence of the 1st Defence Witness, Mr. Yakubu Bulus, the Retired Accountant from Taraba State Ministry of Finance, Office of the Accountant-General, when he stated in his Evidence in Chief that before Memos are raised by any Ministry, the Ministry must ensure that there is a Budget Vote for it, which is under a Subheading. After the Memo is raised and Approved by the Governor, the Department then submits the Approval to the Office of the Accountant-General for the release of the Funds. The Cheque is issued to the Department that wrote the Memo, and the purpose for which the Memo was written, would be stated. This Purpose must be in line with the Approved Budget Vote of the House of Assembly. Here, there was NO evidence of any Budget Plan for the Purchase of Grains. This witness with unquestionable experience has aptly described the set 165