timely fashion to mitigate shortfalls in Stationeries and Office Equipment
that may arise before the End of the Year.
The Court observes that from the Tone of the Commissioner of Finance’s
Memo at Page 2 of Exhibit CC, there was sufficient time within which that
Request could have been made for the Bulk Purchase of Stationeries and
Office Equipment. This is as stated particularly at Paragraph 2 of the Memo,
wherethe Commissioner of Finance stated thus:
“Your Excellency may wish to note that the demand for these essential Stores
Items by Ministries and Departments is increasing Daily due to the increase in
the Volume of Government Activities. However, the last Batch of these
essential Items HAVE SINCE BEEN EXHAUSTED, hence there is a need to
replenish our Stores.”
By this Paragraph, it could mean that the Stationeries and Office Equipment
were depleted the Previous Day, Week, or Month before the writing of the
Memo.
It is logically expected that this Ministry has in place some form of Reporting
System or Request Mechanism on the Mode each Ministry, Board or
Parastatal, would channel their Demands either severally or collectively to
the Ministry of Finance. It is also expected that whether a Demand is made
either severally or collectively, that Demand would have to be made Weeks
or Months before the End of the Year 2004 and not when it was barely Three
Day to the End of the Financial Year. This is to avoid a situation as envisaged
in the Memo, where due to increasing volume of their Collective Government
Activities, the scarcity of materials could ground the smooth operation and
conduct of Government Business in Taraba State or negatively affect
Government Activities for the Following Year 2005.
In this instance, the Commissioner of Finance waited for the Year to come to
its wits end before making this Significant Request, which is a fatal flaw in
the Administrative Process of his Ministry, as this was not a Fresh Input into
the Budget, but was the implementation of what had already been budgeted
for in the Year 2004 Budget. To appropriate the Funds at this latter stage is
an act of gross financial irresponsibility or recklessness. It Sets on Edge any
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