He was familiar with the word “Virement”, which is an Interim Transfer of Funds, to be utilised for Purposes other than originally meant for, with a view to returning the Funds, and stated that the Funds were utilised for Government Purposes. According to him, he would not pay State Funds into his Personal Bank Account, and where it occurs, he would write a Memo. Further, depending on the circumstances, State Funds could be paid into the Governor’s Account, and in this instance he would not be surprised to know the Defendant paid State Funds, into his Personal Bank Account. Now, after a very careful consideration of the evidence adduced before this Court in regard to Counts 8, 10, and 19, the Court finds that the Root Source of these Funds in these Counts, is the Amount stated in Count 17 and therefore, they will all be considered in One Stream, starting from the Evidence led in regard to Count 17. From a careful look at the Accountant General’s Statement of Account in Account Number0152130000105 atPage 8 of Exhibit P16, which is pari material to Exhibit P12 at Page 7, it can be seen that on the 6th Day of April 2001, the Sums of Two Hundred and Four Million Naira (N204, 000, 000) and Sixty-Nine Million Naira (N69, 000, 000), were deposited in Cheque Form from Different Accounts Ending 031 and 032, into the above stated Account Ending 105. The Sum Total of these Deposits, amounted to Two Hundred and Seventy-Three Million Naira (N273, 000, 000) and as of the 12th of April 2001, can be identified as being held in a Fixed Deposit Account. By Exhibit P12 at Page 10, the Accountant-General and the Deputy Director Treasury of Plateau State Government, in a Letter dated the 2nd of May 2001, wrote to the Manager Diamond Bank Ltd, Jos Branch, stating the following: “REQUEST FOR BANK DRAFT FOR N204, 000, 000. 00 Please issue Bank Draft in favour of AllStates Trust Bank Plc. payable in Abuja for the Sum of N204, 000, 000 (Two Hundred and Four Million Naira) only from our short term deposit account meant for Ecological Fund 2. Please treat as urgent…” This Letter reinforces the point that the Funds in the Sum of Two Hundred and Seventy-Three Million Naira (N273, 000, 000) emanated from a Short Term Deposit Account, which was assigned for Ecological Purposes. On the Body of this Letter, the Manager ordered by his Minutes, the Termination of the Fixed Deposit and Transfer of the Principal and Accrued Interest to the Account Ending 105 belonging to the Plateau State Accountant General. It is worthy of note that this Act of Transfer from one Account to Another by the Accountant General is a Prerogative, which he could Administratively Exercise, as long as it was a maneuver within the Accounts of the Plateau State Government. The Questions to be asked are, what and who prompted the Gathering and Movement of this Sum of N273, 000, 000 from one Account to Another? As evident from Exhibit P12 at Page 10, by the Instruction of the Accountant General and the Deputy Director Treasury to issue a Bank Draft from this Money in the Fixed Deposit, the Termination of the 173