the Government of Taraba State, once it is a Memo addressed to the Governor, he ALONE either Approves or Assents depending on the circumstances. In the absence of any evidence to the contrary, it is presumed to the benefit of the Defendant that the Sum of Two Hundred Million was within his Threshold, which Approval he vividly claimed was granted by him and therefore, there was no need for him to present it, to the Executive Council for Approval. Having established the significance of a Memo, the First Step is the Request from the Central Stores in the Ministry of Finance for thePurchase of Extra Stationeries to the tune of Two Hundred Million Naira (N200, 000, 000). The Second Step is the Approval from the Governor, and the Third Step lies with the Permanent Secretary, to disburse the Funds. According to the Defendant, he had no business with what transpires after his Approval has been despatched to the Permanent Secretary, who administratively as the Accounting Officer was responsible for Payment as per the Sum Approved in the Memo. The Oral Evidence rendered by the PW6, PW7 and PW10 identified Salman Global Ventures Nigeria Limited as the recipient of the Sum of One Hundred and Sixty-Five Naira (N165, 000, 000). PW3, Mr Olubunmi Ogunode, the Banker who accessed the Statement of Account of Salman Global Ventures Nigeria Limited, corroborated their testimonies on a SINGULAR FACT, which is that Salman Global Ventures Nigeria Limited actually received the Sum of One Hundred and Sixty-Five Million Naira on the 14th of February 2005. By this date of 14th of February 2005, barely Five (5) Weeks after Salman Global Ventures Nigeria Limited had received the Sum of Two Hundred, and Fifty Million (N250, 000, 000) for the BulkPurchase of Stationeries and Office Equipment, this Sum of One Hundred, and Sixty-Five Million (N165, 000, 000) was again paid into the Account of Salman Global Ventures Nigeria Limited. 125