formalities. It is not clear whether the cries and pleas of the indigent citizens of Taraba State for the provision of Grains was echoed by the Governor to the House of Assembly or whether he took a unilateral decision to bypass the set process. At least the provision should be in one Budget Plan, either the State House of Assembly, the Abuja Liaison Office or the Ministry of Agriculture and Natural Resources in Taraba State. No less is expected and is certainly the required minimum. There is also the undisputed evidence from Mr. Yakubu Bulus under CrossExamination that the Purchase of Grains is firmly under the Department of Produce, Ministry of Agriculture, who are saddled with the responsibility of Purchase of Grains. It is expected that this Ministry raise a Memo to the Governor for the Purchase of Grains because that budget line is under the Ministry of Agriculture. When the Approval is granted, the Ministry of Agriculture will get the Money and then execute the Project. According to him, it is wrong by the Financial Instructions for the Abuja Liaison Office to collect the Grain. The Permanent Secretary, Liaison Office cannot collect the Money because it is not his Vote. This piece of evidence supplied by the Defence, shows beyond doubt that the Abuja Liaison Office WAS NOT the Appropriate Department to raise such a Memo. There is also the testimony of Mr. Philip Akolo, the Orderly, who testified that he did see nor sign for any Funds and was not aware of this transaction. DW3, Mr. Aminu Ayuba, a Subpoenaed Witness and Acting Accountant General of Taraba State, had during his Evidence in Chief stated that in the case of a Contractor, the Contractor will sign the Payment Voucher and the Cheque Control Register and then will be issued with an Acknowledgment Receipt. 166