On Count 3 which is an offence of Criminal Conspiracy, it is brought under Section 96 of the Penal Code. It states: “where two or more persons agree to do or cause to be done (a) an illegal act… such an agreement is called a criminal conspiracy.” Conspiracy is an agreement of two or more persons to do an act which is an offence to do. See NWOSU VS. STATE (2004) 15 NWLR (PT.897) 466. AMACREE VS. NIGERIAN ARMY (2004) 3 NWLR (PT.807) 256. From the evidence before me which has been reproduced and analysed, it is clear that the criminal design alleged is common to the Defendants. The fake employment letters were in the house of the 1st Defendant. Fake files were also recovered. The PW4’s evidence is that he recovered the letters of employment of his younger ones in the house of the 1st Defendant. He was given the employment letters by the 1st Defendant. The 2nd Defendant was filling employment acceptance form for another person. He admitted doing so in exhibit F1. It is evident that there is the meeting of minds. They are not member of staff of the NSCDC neither were they authorized legally to issue such letters. There was an agreement to do an illegal act by the 1st and 2nd Defendants. There is evidence of the roles played by each of the Defendants. The 1st Defendant in Exhibit F admitted collecting about 5 – 6 Million Naira on behalf of one Seidu Abdullai. In my view, the drafting of the Count III is not bad in all respects. In my view, the Prosecution has been able to prove the offence of criminal conspiracy beyond reasonable doubt. Count 4 is an offence of forgery contrary to Section 364 of the Penal Code. It states: 14