this basis, it was imperative to Purchase another Batch, since it was provided for in the 2004 Budget. In the Penultimate Paragraph, it was stated that upon the grant of His Excellency’s Approval, the Purchase would be executed through “DIRECT LABOUR”. In other words, Direct Labour would be the ONLY MEANS towards achieving THE END, which is, the Purchase of Stationeries and Office Equipment for the Sum of Two Hundred and Fifty Million Naira (N250, 000, 000) only. On the face of this Memo, are Two Handwritten Minutes, one belonging to the Defendant, as Governor wherein he gave his Approval and the other belonging to the Commissioner of Finance, Alhaji Abubakar Tutare, seen written immediately after the Approval, wherein he ordered the processing of payment, as approved. The Question that must be asked is, WHY did the Commissioner of Finance waituntil Three Days to the End of the Year to write this Memo. On a Comparative Analysis of this Memo with another Memo in Exhibit CC at Page 8, written by the Secretary to the State Government and addressed to the Defendant, as Governor titled, “REQUEST FOR FUND TO PURCHASE STATIONERIES”, the Author made this Request Two Months before the End of Year 2005. When the Defendant approved it, the Ministry of Finance requested for the release of Twenty Million Naira (N20, 000, 000) as per the Memo. This showed a Prudent Request. In this instance, the Court had expected the same pattern of prudency from the Ministry of Finance, as it is saddled with the Statutory Duty to make such a Request. However, this was not the case. Further, the Ministry of Finance’s Memo at Page 2 of Exhibit CC, clearly shows that the Ministry made a General Request andit was logically expected that reasonable and responsible forecast or projections would be made in a 79