There is no requirement for the Creation of a Formal Trust as long as it is shown that the Federal Government funded the Ecological Problems in Plateau State from its own Funds domiciled at the Ecological Funds Office in Abuja. Then, there is also the Entrustment from Plateau State itself, where its Citizens reposes Confidence and Trust in its Elected Officials, particularly on the Executive Governor, to effectively manage Committed Funds for their benefit. Control, but not Ownership, is a Crucial Point and the Prosecution must show that the Owner of the Property, whether a Person, Organization, or Group, entrusted or gave the Money to the Defendant, or otherwise allowed the Defendant control over it. At the Start off, it is important to note that the Monies alleged to be misappropriated by the Defendant are Grants from the Federal Government of Nigeria to satisfy the Ecological Problems in Plateau State as well as Funds directly from the Accounts of the Plateau State Government, meant for the benefit of the Citizens of Plateau State. These Monies were Public Monies, in that the Monies were held by Officers in the Public Service of the State, on behalf of the Government of the State and even of the Federation. They could be described as Agents in their Official Capacity, and this is regardless of whether it was held temporarily or otherwise, or whether the Monies were subject to any Trust or Specific Allocation or not. See Section 2 of Chapter F26 of the Finance (Control and Management) Act. A careful look at Exhibit P14 at Page 3 will show that the Defendant, as Executive Governor of Plateau State, had written a Letter dated the 7th of May 2001 titled, “S.O.S. IN RESPECT OF RECLAMATION OF LAND DEVASTATED BY PAST MINING ACTIVITIES IN PLATEAU STATE: AN APPEAL FOR FEDERAL GOVERNMENT ASSISTANCE.” (Underlining mine) In it, His Excellency the President of Nigeria, through the Office of the Vice-President, was requested to listen to the cries of the good and peaceful people of Plateau State and graciously give Approval for the release of the Sum of N3.197Billion for the Reclamation of Land devastated by past mining activities, which had continued to be a major problem in Plateau State. Eventually, Mr. President approved the Sum of Nine Hundred, and Fifty-Six Million, One Hundred and Sixty-Two Thousand, Nine Hundred Naira (N956, 162, 900) only on the 25th of June 2001. It is important to note that in this Letter, the Defendant had appealed to the Vice-President of Nigeria “on behalf of the People of Plateau State”. Five Major Selected Dangerous Mine Ponds within Plateau State, urgently requiring Reclamation were identified. The Defendant had also on the 7th of June 2001, appealed to the President, through the Minister of Special Duties for Financial Assistance, in another Save Our Soul (S.O.S.) Letter, seeking Funds for the Channelization Works at Bokkos, Plateau State, wherein the Sum of Two Hundred and Five Million Naira (N205, 000, 000) was approved for payment by the Ecological Funds Office under the Office of the Secretary to the Federal Government. The Total of the Sum sought amounted to One Billion, One Hundred and Sixty-One Million, One Hundred and Sixty-Two Thousand Nine Hundred Naira (N1, 161, 162, 900). This Money has its Ownership Root/Source as the Federal Government of Nigeria. It was a Dedicated Fund to resolve the Ecological Problems in Plateau State regarding Reclamation and Channelization and so, it was specifically assigned and entrusted to Plateau State Government. The Executive Governor of Plateau State, the Author of the Two Letters, being the Main Approver of the 103