Now, the Catalyst for the Bulk Purchase of Stationeries started off with a “Secret” Memo dated the 28th of December 2004 as informed in Pages 2 and 3 of Exhibit CC, written and signed by the Commissioner of Finance, Alhaji Abubakar Tutare to the Defendant, as Governor. The Memo is titled, “REQUEST FOR FUNDS FOR BULK PURCHASE OF ASSORTED OFFICE EQUIPMENT AND STATIONERIES FOR DISTRIBUTION TO MINISTRIES, BOARDS AND PARASTATALS.” On the 31st of December 2004, the Honourable Commissioner of Finance minuted and signed, “PROCESS FOR PAYMENT”, as informed in Exhibit CC, the Approved Memo. Therefore, it was for the Ministry of Finance through a Constituted Committee, barely having hours before the End of the Year 2004, to Purchase and Replenish the Central Stores of Taraba State with the Stationeries and Office Equipment in the Sum of Two Hundred and Fifty Million Naira (N250, 000, 000). This feat would surely take a Miracle to perform. The next line of Communication after this Memo, is a Secret Letter from the Ministry of Finance Headquarters dated the 31st of December 2004, written on behalf of the Permanent Secretary by Mr. Bello Mohammed Ibrahim to the Accountant General titled, “REQUEST FOR RELEASE OF N250, 000, 000. 00.” The Letter states, “I am directed to convey His Excellency’s Approval for the release of the Sum of Two Hundred and Fifty Million Naira (N250, 000, 000.00) only to the Permanent Secretary, Ministry of Finance being Funds for Bulk Purchase of assorted Office Equipment and Stationeries for distribution to Ministries, Boards and Parastatals as per Approval attached.” Since Mrs. Asabe Maiangwa, the Permanent Secretary of the Ministry of Finance, has lucidly set out the Procedure, which inherently shows the Hierarchy or Chain of Responsibility for the Purchase of Stationeries and Office Equipment, the sidelining of one or more of these Officers, would 77