DW1, Mr. Yakubu Bulus, a Retiree from the Office of the Accountant General of Taraba State testified on Subpoena as to what was meant by Direct Labour. According to him, USUALLY Direct Purchase was done through Committees and this was the Procedure forALL Government Functionaries and Monies specified on the Memo for Direct Purchase was absolutely to be used for that purpose. PW12, Mr. Ishaq Salihu Ismael, the IPO and Chief Superintendent of Police, corroborated this piece of evidence rendered by DW1, Mr. Yakubu Bulus, stating that that Direct Labour is a Cost-Saving Mechanism whereby a Committee would be set up to Purchase the Stationeries and Office Equipment and it is not a Contract that would require a Third-Party. DW3, Mr. Aminu Ayuba, the Present Acting Accountant General Taraba State, a Subpoenaed Witness, under Cross-Examination, was shown Page 1 of Exhibit CC, the request for release of Two Hundred and Fifty Million (N250, 000, 000.00). He confirmed the Memo and the Accompanying Processes and explained the Purpose of the Funds after it had been released to the Ministry of Finance, and presumed that they were supposed to transact business through Direct Purchase, meaning it would not be contracted out. Civil Servants would directly Purchase the items without Third Party involvement, in line with Exhibit CC. When questioned that the Approval stated that the Memo was covered by the 2004 Budget, he answered that it was the last date in 2004 and the Accountant General was notified to release the Funds. Further, he confirmed Page 5 of Exhibit CC, which reflects the Acknowledgement Receipt dated the 4th of January 2005, issued by the Ministry of Finance to the Accountant General who received the Cheque of Two Fifty Million (N250, 000, 000. 00). He also confirmed the Voucher in Page 6 dated the 31st of December 2004, which had normally predated the release of the Cheque. 68