State Government Account with the Lion Bank Plc. The Prosecution Witness, Mr. Cyril Tsenyil, the Accountant General, testified that Ebenezer Retnan Ventures was not a Contractor or known by any Relationship with the Plateau State Government. Therefore, it cannot be said that the Monies from Plateau State into Ebenezer Retnan Ventures’ Account had anything to do with deserved benefit, either by way of Contract or Consultancy. It is important to recall that the Defendant had also before the London Metropolitan Police acknowledged that the Name “Ebenezer” was that of his Son, and he further confirmed this fact in his EFCC Witness Statement admitted as Exhibit P13A dated the 12th of June 2007. There was also evidence through the Barclays Bank Statements of Chief Joshua Chibi Dariye, of Transfers of Monies from Ebenezer Retnan Ventures’ Account in Nigeria to his Account at Barclays Bank in the United Kingdom. The Defendant himself, in Exhibit P13A, stated that Ebenezer Retnan Ventures was one of his Enterprises. He also stated that “the name Haruna Daniel was written in the Opening Mandate in the event of death, and he was never part of the Signatory. It is a Private Account and it was Mr. Awe Odessa, who opened the Account for me. All through (sic) Haruna never signed a single cheque. Mr. Awe Odessa was DGM Operations with AllStates Trust Bank. Since it was a Private Banking arrangement there was no request for Passport Photograph.” In deference to Chief Joshua Chibi Dariye’s Person and Position as Governor, the AllStates Trust Bank Plc. bypassed all Legal Process and Documentation, necessary to open a Corporate Account in their Bank. The fact that Due Diligence and Proper Processes were not employed by the Bank in Opening the Account is evident by the consequences they suffered by this bypass, when they had their Licence and Certificate of Incorporation Revoked by the Federal High Court and when the Officials of the Bank were either Imprisoned or Fined. As a Public Officer, the Defendant is not entitled to maintain an Overseas Account but this is not the patent issue before this Court. In view of all the above, the Court is satisfied that Ebenezer Retnan Ventures and Chief Joshua Chibi Dariye, are one and the same Person and Chief Joshua Chibi Dariye is found Competent and directly responsible as a Customer for the Account of Ebenezer Retnan Ventures, who need not be made a Party to this Charge, either as a Witness or a Co-Defendant. The Defendant is Fully Capable of Answering any Charges against Ebenezer Retnan Ventures and its Activities. The Third Issue raised by the Court for determination is: Whether, the Prosecution successfully discharged the Criminal Burden of Proof establishing Criminal Breach of Trust against the Defendant in Counts 1, 2, 4, 5, 6, 7, 8, 10, 13, 15, 17, 19, 21 and 23 and the arguments across the divide will be initially examined. Learned Silk, Kanu Agabi SAN, representing the Defendant, submitted that the Defendant was at all material times the Governor of Plateau State, and as such was vested with all Executive Powers under Section 5(2) of the 1999 Constitution (As Amended). It was the exercise of this Executive Powers that gave rise to these Charges. The Central Bank of Nigeria issued a Cheque in the Sum of N1, 161, 162, 900 in favour of the Government of Plateau State Government through the Ecological Funds 54