It can therefore be seen that the Defendant’s Instruction was contrary to the Mandate in the Central Bank of Nigeria’s Cheque and the Persons who benefitted therefrom were not lawfully entitled to it. He too, was not lawfully entitled to the Monies in the Central Bank of Nigeria Cheque, as the Monies therein, were for the benefit of the Plateau State Government, principally and primarily for the PURPOSE of solving Ecological Problems in his State, where he as Executive Governor, had Dominion and Sovereignty over the People and Funds therein. What he had set in motion with his own hand, caused a wrongful loss in the Sum of N160, 000, 000 as well as the Sum N16, 862, 900, to the Plateau State Government, whichwas lawfully expected to be expended towards Reclamation and Channelization. The Payments of N66, 000, 000 or even One Naira (N1) to the 274PDP Wards, as well as the Payment of the Sum of N10, 000, 000 to Deputy Senate President, Senator Mantu, when they were not included as Beneficiaries in the Payment Voucher, was a clear Misappropriation of Funds. Chief Joshua Chibi Dariye, a “Chartered Accountant” knew they were not lawfully entitled to these Monies, but he paid them anyway. The Beneficiaries of the Defendant’s Largesse, acknowledged receipt of the Funds. Therefore, from the above facts, as regards Count 2 of the Amended Charge, the Defendant, is found as a Public Officer, to have been entrusted with Dominion and Control over the Plateau State Government’s Ecological Funds, which was meant to address the Ecological Problems of the State did abuse his Position, by diverting the Sum of One Hundred and Sixty Million Naira (N160, 000, 000) into Ebenezer Retnan Ventures, a Venture owned by him in Violation of the Clear Directive stated on the Cheque and Violation of his Oath of Office. He not only Converted these Funds, he ended up Disposing to his Own Use and Benefit and in a Circuitous Manner that shows a dishonest Intent to Misappropriate the Funds, thereby committing Criminal Breach of Trust. He is accordingly found Guilty of this Count. As regards Count 7, the Same Reasoning applies and the Defendant’s Typed and Handwritten Instructions as well as the Narration in Exhibit P7, by the AllStates Trust Bank Plc., and more importantly, by the Statement of Account of Ebenezer Retnan Ventures in Exhibit P15C, the Court finds that the Defendant, being a Public Officer, was entrusted with the Sum of Sixteen Million, Eight Hundred and Sixty-Two Thousand, Nine Hundred Naira (N16, 862, 900), property of the Plateau State Government’s Ecological Funds, meant to address the Ecological Problems of Plateau State, had full Control and Dominion over this Fund. However, in breach of the Trust reposed on him by the Citizens of Plateau State, he caused the Payment of this Amount, which he titled Sundry N0.2, and succeeded in a dishonest manner to conceal this Amount from the Officials of Plateau State Government and is accordingly found Guilty of this Count of Offence. As regards Count 4, which deals with the Sum of N80, 000, 000 (Eighty Million Naira) issued in favour of Union Homes Saving and Loan, PW1, Detective Musa Sunday, stated that Union Homes was approached by the EFCC in Lagos, where it confirmed that Dr. Kingsley Nkumah, the Permanent Secretary of the Ecological Funds Office, operated the Union Homes Savings and Loans Account and also confirmed that the Eighty Million Naira (N80, 000, 000) Cheque was cleared into his Account. Before this Court is Exhibit P7, the AllStates Trust Bank Plc.’s Reply Letter to the EFCC dated the 4th of February 2005, wherein the Bank attached to the Letter, an Original AllStates Trust Bank Draft dated 140