As regards the Mode of Disposal, it refers to the Act of transferring the Property or relinquishing the Control over the Property to Another’s Care or Possession, where through the Operation of Law, the Title over that Property is lost. This Act of Disposal could either be done by the Defendant for his own Personal Interests or could on behalf of a Third Party or Parties. It could also mean the Systematic Destruction by the Defendant, who had Power and Authority to dispose as he willed. A Person who misappropriates Funds with the intent to later return the Money to the rightful owner is still Guilty of Misappropriation by his initial act of Disposal and it does not matter if the Misappropriation only lasted for a short amount of time. Now, as earlier highlighted, the Peculiar Circumstances of the Offences of Criminal Breach of Trust were Categorized into Two Major Circumstances. On the one hand, are the Counts related to the Central Bank of Nigeria Cheque, which are in Counts 1, 2, 4, 5, 6, 7, and 23 and on the other hand, are Counts related to the Plateau State Government Accounts, which are in Counts8, 10, 13, 15, 17, 19, and 21. The FIRST SET OF CIRCUMSTANCES, all have the Central Bank of Nigeria Cheque in the Sum of One Billion, One Hundred and Sixty-One Million, One Hundred and Sixty-Two Thousand, Nine Hundred Naira (N1, 161, 162, 900), as their Root/Foundation and Common Denominator and this would be considered first. PW1, Detective Musa Sunday, in his Examination-in-Chief stated that upon the Pointer from the Metropolitan Police in London, which had referred to Certain Banks and Companies, they approached AllStates Trust Bank Plc., and Lion Bank Plc., (now known as Diamond Bank Plc.) and investigated a Company known as Ebenezer Retnan Ventures. Indeed, they discovered that the Account of Ebenezer Retnan Ventures was domiciled at the AllStates Trust Bank Plc., and obtained the Account Details, and the Account Opening Documents of Ebenezer Retnan Ventures, including its Mandate Card. From the Statement of Account of the Plateau State Government, they discovered Monies related to the Ecological Fund of the State. The Bank Manager of AllStates Trust Bank Plc., availed them with a Photocopy of a Handwritten Document, evidencing where the Defendant had split the Sum of about One Billion, One Hundred and Sixty-One Million, One Hundred and Sixty-Two Thousand, Nine Hundred Naira (N1, 161, 162, 900. 00) only. Since the Money did not emanate from the Plateau State Government, further enquiries were made to determine the Source of this Money. The Manager made available to them a Photocopy of the Central Bank of Nigeria Cheque covering the said amount and an Additional Typed Disbursement Letter written by the Defendant to the Branch Manager of AllStates Trust Bank Plc. The Source of the Central Bank of Nigeria’s Cheque was traced to the Ecological Funds Office under the Presidency, located at the Federal Secretariat, where one Mr. Adewusi was interviewed. Mr. Adewusi explained that the Plateau State Government had earlier applied through the normal process for Funds to resolve Ecological Projects in the State and approval had been given for the sum of One 113