Teller, both in the Sum of One Hundred and Sixty-Five Million Naira (N165, 000, 000) as Exhibits S1 and S2 respectively; The Extra Judicial Statement of PW7to the EFCC, dated the 12th of July 2007 admitted as Exhibit V; and the Two Extra-Judicial Statements of PW10 to the EFCC, both dated the 6th of March 2006 admitted as Exhibits Z12 and Z13. In Defence, the Learned Counsel called Mr. Yakubu Bulus, a Retired Civil Servant from the Taraba State Ministry of Finance, who testified as DW1, Mr. Aminu Ayuba, the Present Acting Accountant General of Taraba State as DW3, and the Defendant, Jolly Tevoru Nyame who testified as DW4. In further Defence, Documentary Exhibits were tendered during the Cross Examination of PW6 and PW10, and they are: - Exhibit T2, the ExtraJudicial Statements of PW6, Alhaji Abdulkadir Nagari Umar, the Assistant Chief Accountant, Ministry of Finance, Jalingo, which is dated 11th of May 2010; Exhibit Z12 and Z13, the Extra-Judicial Statements of PW10 Alhaji Abubakar Tutare, the Commissioner for Finance, both dated the 6th of March 2006. Now, from the Evidence, it is important to note that the Procedure as rendered by PW7, Mrs. Asabe Maiangwa, the Permanent Secretary of the Ministry of Finance, for purchasing Stationeries through a Memo and the Payment Process after the Memo has been approved by the Governor, remains SACROSANCT, UNCONTRADICTED and UNCHALLENGED. It is needless therefore to rehash this Procedure but to subsume this Procedure in the consideration of Count 6. The Defendant, Rev. Jolly Tevoru Nyame, had himself stated that he granted an Approval for the Purchase of Extra Stationeries and therefore, the evidence rendered hereunder would be the Litmus Test of whether or not purchasing the Extra Stationeries followed the Administrative Channel and Due Process established by the Government of Taraba State. 117