a) Exhibit D10, a Lion Bank Reply Letter dated the 11th of November 2004, containing a List of Thirteen Accounts from where Cheques were issued. The Exhibit further sets out the Date, Cheque Number, Amount, Account Number and the Account Holder. b) Exhibit D14, another Lion Bank Reply Letter dated the 11th of November 2004, containing a List of Cheques, with Each Cheque identified by its Date, Cheque Number, Amount, Account Number and the Account Holder. c) Exhibit D16, is a Telex/Fax dated the 3rd of November 2004 from Lion Bank Plc. During Trial, DW3, Mr. Michael Abdul, dissociated himself from this Sum as well as his Bank, which he stated, did not originate from his Bank’s Account Payable. According to him, in his Evidence in Chief and under Cross-Examination, Exhibit D10 contained Errors in regard to Cheque Numbers 00081503 and 00081504 in the Sums of Six Million Naira (N6, 000, 000), which Sums, emanated from the Account Payable of Lion Bank Plc. Further, this Witness tendered Exhibit D14, a Lion Bank Reply Letter written by him as Managing Director dated the 11th of November 2004, which clarified the Errors in Exhibit D10 and therefore, this Exhibit D14, should be worthy of belief. The Bank also readdressed these Two Errors in Exhibit D11, a Lion Bank Reply Letter dated the 14th of November 2004, written Mrs. E.M. Williams and Mr. Maksen E. Bishmang, wherein they attributed the Errors to “Pressure” in a bid to urgently meeting up with the EFCC’s Request. Now, from the above facts, evidence and circumstances, it is clear that apart from the Two Errors made in regard to Cheque Numbers 00081503 and 00081504, all other information contained therein is the Gospel Truth, as authenticated by the Staff of Lion Bank, in Exhibit D11, which incidentally was Co-authored by Mr. Maksen Bishmang, the Staff of Lion Bank responsible for the Two Initial Errors. The Court therefore, can rely on its Content as well as those in Exhibits D11, 14 and 16, when determining the Offence of Criminal of Breach contained in Count 21. From the analysis as presented above, Count 21 is premised on this Draft, with Draft Number 81729 dated the 24th of November 2001. The Account Number from which this Draft was issued, featured throughout Exhibits D10, D14 D16, which clearly showed that it emanated from Account Number 011042346, and the Account Holder, was the “ACCOUNTANT-GENERAL OF PLATEAU STATE”. DW3, Mr. Mike Abdul in his testimony under Cross-Examination, corroborated the SOURCE of this Sum of Twenty-One Million, when he confirmed inter alia, that from Exhibit D14, other Account Holders from Lion Bank issued Drafts to AllStates Trust Bank Plc. on the instructions of Plateau State Government, from the Accountant General’s Office and he stated that he would not to be surprised if these Cheques, in Exhibit D14 were paid into the Account of the Defendant. Further, this Exhibit captured the Date of Lodgment of the Draft into the Account of Ebenezer Retnan Ventures to be the 14th of December 2001. From the Statement of Account of Ebenezer Retnan Ventures in Exhibit P15C, the Narration of the 14th of December 2001, revealed that this Lion Bank Draft Number 81729, was cleared into the Account and the Court notes that prior to the lodgment, the Account Balance of Ebenezer Retnan Ventures was, “0.00”. From the Documentary Evidence and the Testimony particularly rendered by the Defence, above, it is not in doubt that the Source of the Two Million Naira (N21, 000, 000) was the Account of the Accountant-General of Plateau State, which Sum belonged to the Government of Plateau State and 188