took place. By the evidence of the Present Accountant General of Plateau State, who testified as PW5, Mr. Cyril Tsenyil, he stated that NO Public Expenditure of Public Funds could be carried out without Payment Vouchers, and he had also stated that the Approving Source for a Memois the Executive Governor. According to him, there ought to have been a Memo and Payment Voucher in respect of these Transactions and importantly, the Funds ought to have been deployed for Ecological Purposes Only. The Court observes that NONE of the Officials of Plateau State, who testified, knew Ebenezer Retnan, as a Contractor to the Government of Plateau State and there was no explanation as to why the Monies were paid into this Ventures’ Account. Further, the Defendant, in his Extra-Judicial Statement admitted as Exhibit P13 A-C, stated that these Funds were refunds of Money owed to him by the State since he did not want the Direct Labour Agency to be unduly affected and had earlier on bought some Equipment for the State. He had also stated in Exhibit P13C dated 15th of June 2007 and at Page 11 of P13A, thus: “The Issue of N53.6M and N204 that left Plateau State Government Account represents reimbursement OF MY ACCOUNT FOR WHICH I HAD USED MY ACCOUNT TO PROCURE EQUIPMENTS (SIC) MOSTLY FROM MS JULIUS BERGER, which were being auction for the use of our Direct Labour Agency and there is evidence for this Approval and Payment. Since these Equipment were going on auction, I thought acting this way will not only sustain the Vision of the Direct Labour Agency but it was a Cost Savings to the State.”(Sic) The Defendant further stated that: “As per the Letter dated 29.03.09, this confirm the procurement of Earth Moving Equipment for N204Million and N53.6M for the Direct Labour Agency. The documentation to AllStates Trust Bank is for the clearing of Account for which funds have been utilized for these payment and procurements…” “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.” Therefore, it was expedient for him to have entered into the Witness Box to testify as to how he had expended the Funds in the First Place. It is worthy to recall that the Statements of Ebenezer Retnan were analyzed under Criminal Breach of Trust, and the reasoning arrived at there, comes fully into play here. The Officials of the State Government could not explain where the Funds for the Equipment came from and if he had bought on behalf of the State Government, there ought to have been at least ONE Person to corroborate his contention. It certainly could not have been a silent act. Consequently, the Entire Sum of N204Million, was paid into NO other Account but into the Account of Ebenezer Retnan Ventures, an Account he was the ONLY Signatory and immediately the Plateau State Government’s Funds cleared into his Account on17th of May 2001, he had wrongfully gained the Funds and Used it as his. The Statement of Account shows that on this same 17th of May 2001, a Cash Withdrawal in the Sum of N500, 000, was made in favour of Ebenezer Retnan Ventures. On the 18th of May 2001, a Cash 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. 198