Statements on the issues of Stationeries and Gratification. Therefore, it is very likely that Alhaji Tutare would not want to put his Signature on any Document. His Statement writing was ongoing until the 12th of July 2007. In the face of stark irreconcilable and conflicting evidence, from both the Defendant and his Permanent Secretary in charge of Government House, the Documentary Paper Trail becomes the crucial validation for one side or the other. Crucial Documentary Evidence Missing from the Issue of the Presidential Visit, include: 1) The Signature of the Commissioner of Finance, approving the payment on the face of the Memo. 2) The absence of the Name of the Payee on the Payment Voucher. 3) Invoices and Receipts of Payments made to the Contractors. 4) Acknowledgment Registers. 5) Evidence of Retirement of Funds. 6) List of Committee Members and 7) The Cheques of Payment. It is clear that it was Government Funds, which necessitated Government Function and was for a State Government Occasion, albeit that the Contract was directly between the Federal Government and a Chinese Company, for which Taraba State Government had no input. There was therefore a great need for Due Process, Accountability and Probity. There was a bypass of the Process to Procure a Supplementary Bill, and all Relevant Offices, Departments, and Officials were sidelined. It remained clear that it was the Secretary to the State Government that had the responsibility to Coordinate and Execute the Activities as well as receive Guests for that Day. The Defendant has stated that Mr. Ayuba Zaku was the Secretary to the State Government at this time, and it was expected that his Name featured prominently in the Execution of the Memos. In actual fact, the Memos ought to have been raised initially from the Office of the Secretary of the State Government. The Defendant had mentioned that Mr. Zaku was the Chairman of the Planning Committee, but there was no evidence of this before the Court. As much as the Governor can assign roles to anyone, the simple fact remains that the Governor cannot assign outside the Rules and Regulation under 201