As regards the Sum of N53, 600, 643.056, as seen from the Statement of Account, the Statement of Account speaks for itself, as it showed that the Defendant made several disbursements after this Sum of Money was lodged into his Account, which he dishonestly converted to his own Use to carry out Banking Transaction to other Beneficiaries other than the Plateau State Government. Further reasoning is as held under Criminal Breach of Trust and the Court finds that these Funds in both Counts 9 and 11 belonged to the Plateau State Government and were converted by the Defendant to his own use, without any reasonable explanation and the manner of lodging these Sums showed a dishonest intent to misappropriate the Funds. Without further ado, the Court finds these Counts as proven beyond a reasonable doubt and accordingly, finds the Defendant Guilty as Charged for the Offences of Criminal Misappropriation under Count 9 and Count 11. As regards Count 18, for the Sum N273 Million, it is clear that the Sum of N204Million contained in Count 9, was taken from this Sum and the Defendant has already been found culpable in Count 9, it would amount to Double Jeopardy to convict him on the Sum Total. The Balance of the N273 Million, that is, N69, 000, 000, was not demonstrated to have entered into the Account of Ebenezer Retnan Ventures and without further ado, this Count is found to be duplicitous in Part, and the Defendant is accordingly found Not Guilty of this Count and is hereby Discharged and Acquitted on Count 18. As regards Count 14 for the Sum of N10 Million Naira and Count 16 for the Sum of N25, 000, 000, Learned Senior Counsel representing the Defence had referred to the testimony of PW1, Detective Musa Sunday, who had testified that Plateau State Government did not report any loss of Funds. Learned Senior Counsel representing the Prosecution also submitted in respect of this Count and his Submission are on the Records of this Court. Now, the Court finds that the Prosecution did not lead sufficient evidence to ground these Counts and only led Evidence in his Written Addresses, which by any stretch of imagination cannot secure any Conviction. In Count 14, no Oral or Documentary Evidence was led as to where, when and how the Defendant obtained the Cash Payment from the Government of Plateau State before or on the 25th of March 2003, which he subsequently lodged into his Ebenezer Retnan Ventures Account. Regarding Count 16, Detective Musa Sunday, made no mention of First Bank Plc. as being one the Banks approached during the course of their investigation. He also did not lead evidence or produce any Cheque, especially this First Bank Cheque in the Sum of Twenty-Five Million Naira (N25, 000, 000), said to have formed part of the Funds of the Government of Plateau State. Further, such evidence, Oral or Documentary, was not established through PW5, Mr. Cyril Tsenyil, the AccountantGeneral of Plateau State, the Custodian of Plateau State Government Account. As earlier held by the Court under Criminal Breach of Trust, the Prosecution failed to prove this Counts by leading any evidence thereto and without further ado, the Defendant is found Not Guilty under Count 14 and Not Guilty under Count 16 and he is accordingly Discharged and Acquitted in respect of Count 14 andCount 16. As regards Count 20, for the Sum of N53, 600, 643.05, this is the same as that under Count 11, with the exception that the Sum was said to emanate from the Account of the Plateau State Government. 199