Credible Contractor to whom an Award Letter was issued in the Sum of Two-One Million Naira (N21, 000, 000). Rather, the sum total of the evidence adduced by the Defence is to show a Modus Operandi, of instructing the Office of the Accountant General to issue a Draft Payable to the AllStates Trust Bank Plc., who in turn, at a subsequent date, clears the Draft into the Account of Ebenezer Retnan Ventures. The Defendant must have orchestrated the exit of this Sum by instructing the Office of the Accountant General to issue a Draft, which Instruction was carried out. The issuance of this Draft from the Account of the Accountant-General of Plateau States indicates an intention to conceal the End or Final Beneficiary of this Sum of N21, 000, 000, from the Plateau State Government, in General. When the Twenty-One Million Naira (N21, 000, 000) Draft was issued in favour of the AllStates Trust Bank Plc., on the face of the Draft, it is logical to expect that the AllStates Trust Bank Plc. was the End Beneficiary, unless a Further Instruction accompanied the Draft. However, the Defendant got his hand grubby with filthy lucre, when on the Reverse Side of the Draft, he Further Instructed that the Sum of Twenty-One Million Naira (N21, 000, 000), be paid into the Ebenezer Retnan Ventures, which instruction he signed. From the evidence adduced before the Court, it is improbable that the Sum of Twenty-One Million Naira (N21, 000, 000) would exit the Account of the Accountant General without the instruction coming from the Defendant. With his instruction to the Accountant General to issue the Draft, this constitutes Sufficient Proof Beyond Reasonable Doubt that he Misappropriated this Funds and he did so Dishonestly. He wrongfully gained for himself, exclusive benefit of the Entire Sum in the Draft, by Converting to his Own Use the Monies in the Draft, as established in his Statement of Account with Ebenezer Retnan Ventures and the Court finds that he do so dishonestly. The Defendant, Chief Joshua Dariye, is accordingly found Guilty as Charged for this Count of Offence in Count 21. The Fourth and Final Issue for determination is: Whether the Prosecution established the Guilt of the Defendant beyond a Reasonable Doubt for the Offences of CRIMINAL MISAPPROPRIATION brought under Counts 3, 9, 11, 14, 16, 18, 22 and 22”. Learned Silk, representing the Defendant, defined Criminal Misappropriation under stated Section 308 punishable under Section 309 of the Penal Code, and thereafter, made a Summary on each Count for Ease of Reference. He noted that where Particulars of the Alleged Misappropriation are not pleaded, the Allegation is a non-starter. The allegation of dishonest misappropriation must be pleaded with utmost particularity. He cited in support the cases of PDP VS INEC & ORS (2012) LPELR-9712; UKEJE & ANOR VS UKEJE (2014) LPELR-22724 PER OGUNBIYI JSC PAGE 39 AT PARAS C-E. Learned Senior Counsel further submitted that the Defendant is alleged to have dishonestly misappropriated Funds in the Accounts of the Accountant General of the Plateau State, Plateau State Water Board or Plateau State Government. However, the Counts of Offences were inherently defective in that the Funds alleged to have been misappropriated were not in the possession of the Defendant at the time of the alleged Criminal Misappropriation. To establish misappropriation, the alleged misappropriated Funds must be in the possession of the Person who is alleged to have misappropriated it and the Charge must state this fact and the Prosecution is duty bound to prove 190