Withdrawal made to Mr. Shehu in the Sum of N12Million and thereon. These acts of disbursements clearly demonstrate that the Defendant dishonestly converted to his own Use this Sum of N204Million. 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. The Ordering of Drafts by the Defendant only shows a Modus Operandi, which is that the Attorney General of Plateau State would raise a Draft in the name of AllStates Trust Bank Plc., which stealthily finds its way into the Defendant’s own Account with Ebenezer Retnan Ventures. The Defendant knew that through this Modus, neither the Accountant General of Plateau State nor any other Subsequent Accountant General of Plateau State not even, the Plateau State Government, would be able to trace the whereabouts of the Proceeds into the Account of Ebenezer Retnan Ventures, who is not a Contractor with the Government, in any form, either a Lender or a Contractor, as the case warrants. From the evidence adduced, the Defendant is not in denial that these Sums belonging to the Accountant General’s Account, were paid into the Account of Ebenezer Retnan Ventures but that they were Reimbursement, which fact, Oral and Documentary Evidence before the Court, say otherwise. Even if, on a careless assumption that the Defendant was entitled to any Reimbursement, he ought to have followed Due Process instead of constructively and surreptitiously terminating the Fixed Deposit Sum of N273Million in order to take hold or possession of the Sum of N204Million and N53, 600, 643.056. Therefore, in Conclusion the Defendant as a Public Officer, is found to have been entrusted with the Funds belonging Plateau State Government, holding same for the Benefit of the Citizens of Plateau State, breached this Trust by dishonestly Converting to his Own Use, causing the Disposal of these Funds and by the Expenditures from his Account with Ebenezer Retnan Ventures, used the Funds for his own Personal Benefit. The Manner in which these Funds were routed, when viewed Objectively, showed his Dishonest Intent to commit the Offence of Criminal Breach of Trust and he is accordingly found Guilty as Charged on Counts 8 and 10. As regards, Counts 13 and 15, Chief Joshua Chibi Dariye is said to have committed Criminal Breach of Trust on the 25th of March 2003 and on the 14th of April 2003, in respect of the Sum of Ten Million Naira (N10, 000, 000) and the Sum of Twenty-Five Million Naira (N25, 000, 000), which formed part of funds of Plateau State Government. It is the contention of the Prosecution that in Exhibit P15C, the Statement of Account of Ebenezer Retnan Ventures, particularly on the 25th of March 2003, the Narration showed that the Defendant made a Cash Payment in the Sum of Ten Million Naira (N10, 000, 000) into the Account. Further, on the 14th of April 2003, a First Bank Cheque of Twenty-Five Million Naira (N25, 000, 000) was credited into the Account. According to him, both Sums of Monies were drawn from the Accountant General’s Account with Diamond Bank Plc. and paid into the Account of Ebenezer Retnan Ventures. These contentions made in regard to Counts 13 and 15 are rather interesting. This is because none of the Prosecution Witnesses not even PW1, Detective Musa Sunday testified or produced Documentary Exhibits in their regard. 186