Tutare, the Commissioner of Finance,who shared this Balance Sum amongst Officers of the Ministry of Finance. Under Cross-Examination, PW9, Assistant Superintendent of Police Ibrahim Galadima, stated that the purpose of the Sum of One Hundred, and Eighty Million Naira (N180, 000, 000) was to serve as a deposit to Purchase for the Defendant, as Governor, a House at N0. 6 Yaoundé Street, Wuse Zone 6 in Abuja of the Federal Capital Territory. Further, this Sum of One Hundred and Eighty Million Naira (N180, 000, 000) was never meant for the Purchase of Stationeries and Office Equipment in 2005, which in any case, their Investigation revealed, was never supplied. PW12, Chief Superintendent of Police Ishaq Salihu Ismael further corroborated the above by stating that the Cheque in the Sum of Two Hundred and Fifty Million Naira (N250, 000, 000) given to Salman Global Ventures Nigeria Limited was contrary to the Explicit Request of the Commissioner of Finance to PurchaseStationeries through Direct Purchase. As resolved earlier, the rendition of PW9 and PW12 does not inform Hearsay Evidence as what they rendered was as a result of positive and direct steps through Interviewing and Visits etc., in the course of their Investigation, and they only came to the Court to testify as to the outcome. At this juncture it is important to exhume again EXHIBIT VV1, the Secret Letter dated 30th March 2005 from the Headquarters of the Ministry of Finance, written on the behalf of the Permanent Secretary by Mr. Jonah Mamman to Mallam Mohammadu Juli, the Chief Stores Officer. The Letter is a Query and on Page 1, it states: “It has been observed that you disclosed Official Information on the Purchase of Office Equipment and Stationery to unauthorised Persons by way of typing and circulating typed figures, which is contrary to the Public Service Rule 04401, Sub-section 10 and the Oath of Secrecy which you swore to”. 92