and approved by the Governor, the Department then takes it back and submits it to the Office of the Accountant General for the release of the Funds. The Cheque is issued to the Department that wrote the Memo, and the purpose for the Memo as requested for by the Department, will be stated, and it must be in line with the Approved Budget of the House of Assembly. DW3, Mr. Aminu Ayuba, the Acting Accountant General of Taraba State stated in evidence that a Memo would come first before the Accountant General raises the Cheque. He gave examples of Personnel Staff Payment, Overhead for Security Votes, Crisis and Fuel Maintenance, which needed a Memo to be first prepared. The Defendant, Jolly Tevoru Nyame, himself as DW4, generalized the fact that whenever there was a need for a Budget to be executed, a Memo HAS to be raised to that effect and he, as Governor of the State, gives the Approval depending on the needs and requirements of the Particular Ministry. After the Approval, the Ministry of Finance will release the Funds to the particular Ministry that raised the Memo. The Commissioner of the said Ministry, who is the Chief Executive of the Ministry, alongside the Permanent Secretary, who is the Accounting Officer of the Ministry, will execute the Job based on what they require in the Memo. Further, Rev. Jolly Nyame stated that Government Funds are meant for Government purposes and once the Money is released, it has to be accounted for. The Accountant that received the Funds must sign the Monies for any Project, and when received, it is disbursed to the Recipient, who must sign when receiving the Cash. This is for accounting purposes, and as far as Government Funds are concerned, there is no exception to the SIGNING REQUIREMENT, as every Recipient must sign before receiving the Funds. All these above oral evidence adduced by both the Prosecution Witnesses and Defence Witnesses synchronize the fact that for a Release of Funds by 124