000), Five Weeks Later. A Memo was raised and approved by the Defendant and it was found that the Stationeries and Equipment were also not purchased. Rather, the Sum of One Hundred, and Sixty-Five Million Naira (N165, 000, 000) was given to the Defendant through the same personal friend, the Managing Director of Salman Global Ventures, Alhaji Ibrahim Abubakar. Of the balance, Sixteen Million Naira (N16, 000, 000) was given to Baban Gambo to supply the Stationeries and produce a Receipt covering the Two Hundred Million Naira (N200, 000, 000) awarded, butBaba Gambo refused to do so and only suppliedStationeries worth Sixteen Million Naira (N16, 000, 000). The Sum of Eight Million Naira (N8, 000, 000. 00) was given to the Permanent Secretary to share amongst Staff. The Defendant could not be reached for Comments at this time because he was still serving as Governor. Under Cross-Examination Ibrahim Galadima regarding the lack of proof that the Sum of One Hundred and Sixty-Five Million Naira (N165, 000, 000.00) moved from Salman Global Ventures to the Defendant, replied that the Managing Director of Salman Global Ventures, Alhaji Ibrahim Abubakar, was the friend, brother and agent of the Defendant and all Monies meant for the Defendant went through him. Besides, the Defendant himself agreed that he would return the Money. It is rather queer that PW9, the Investigating Officer, would state that there was a Memo, when the PW6, PW7 and PW10, Superior Officers of Ministry of Finance were silent on this fact. Since he investigated this fact and perhaps saw the Memo, he could have helped the Defendant who need not worry, by producing it before the Court. PW12, Mr. Ishaq Salihu Ismael, a Chief Superintendent of Police stated that from the Sum of Two Hundred Million (N200, 000, 000) released, the Sum of One Hundred, and Sixty-Five Million (N165, 000, 000) was paid into the Account of Salman Global Ventures and Baba Gambo Purchased only Sixteen Million Naira (N16, 000, 000) worth of Stationeries. From this Sum of Two Hundred Million Naira (N200, 000, 000), Fifteen Million Naira (N15, 000, 131