The Court notes, that it can ONLY, be that Chief Joshua Dariye made the Payments before any Equipment were delivered to the Ministry of Works. However, he ONLY opened the Account of Ebenezer Retnan Ventures on the 22nd of December 1999, with a balance of the Fine Sum of Zero Naira (0.00). The Entire Sum of N204Million in the Draft was cleared and the Proceeds found it way into the Account of Ebenezer Retnan Ventures on the 17th of May 2001 and the Balance in the Ebenezer Retnan Ventures Account before the Lodgment of this Sum, was Zero Naira “0.00”. A look at the Ebenezer Retnan Ventures’ Statement of Account admitted as Exhibit P15C, this Account as at the 16th of May 2001, was in Debit Balance in the Sum of Minus One Hundred and Sixty-Three Million, One Hundred and Seventy-Nine Thousand, Seven Hundred and Seventy-Two Naira, Eighty Kobo (N-163, 179, 772.80). On the 17th of May 2001, a Diamond Bank Draft in the Sum Two Hundred and Four Million Naira (N204, 000, 000) was cleared into this Account of Ebenezer Retnan Ventures, which put back the Account to a Credit Balance of N40, 820, 277.20 and on the same day a Cash Withdrawal of the Sum N500, 000 was made in favour of Ebenezer Retnan and other deductions were made thereon. Similarly, for the Sum of N53, 600, 643. 056, which emanated from the Accountant General’s General Capital Project Account, this Money also found its way into the Account of Ebenezer Retnan Ventures on the 6th of December 2000 and at the Time of Lodgment of this Money, the Balance in Ebenezer Retnan Ventures Account was, Zero Naira “0.00”. At this Stage, it is important to take in one stride, Counts 10 and 19, which deal with the Two Sums of Fifty-Three Million, Six Hundred Thousand, Sixty Hundred, and Forty-Three, Five Kobo (N53, 600, 643.05). According to the Defendant in his Extra-Judicial Statement in Exhibit P13C dated 15th of June 2007, he stated thus: “There is no hard and fast rule to the use of money for the security. I had to use my discretion to utilize this Sum of N48M for Security just when I used my discretion in applying monies for the purchase of Direct Labour Equipment of N53.6M and 204M.” These Sums appear to be exactly the same and the Offences of Criminal Breach of Trust were alleged to have occurred on the 29th of November 2000. The only difference between the Two Counts is that the Funds in Count 10 was alleged to have formed part of the Funds in the Account of Plateau State Accountant General Office, while in Count 19, the Funds were alleged to have formed part of the Funds of Plateau State Government. From the testimony of PW1, Detective Musa Sunday, he stated that Diamond Bank was among the Banks investigated and upon a Request to the Bank,he was furnished with Instruments and Cheques relating to then Lion Bank, which were admitted as Exhibit P11. A careful at Exhibit P11, it is dated the 17th of July 2006, and it is a Reply Letter written by Diamond Bank Plc. to the Executive Chairman of the Economic and Financial Crimes Commission for the Attention of Umar M. Sanda. The Letter mentioned Listed out Certified True Copies (front and reverse side) of Lion Bank Cheques, their Numbers and Sums of Monies per Cheque. The Letter also stated that other Cheques were to be made available when retrieved. PW1, in his analysis of Exhibit P11, he identified a Lion Bank Cheque at Page 12 of Exhibit 12, which was dated the 29th of November 2000 in Sum of Fifty-Three Million, Six Hundred Thousand, Sixty Hundred and Forty-Three, Five Kobo (N53, 600, 643.05) amongst other Payments, and he stated that this Cheque was paid to the AllStates Trust Bank Plc., which was then paid into Ebenezer Retnan Ventures Account. 184