Therefore, this Court finds the contention made by Kanu Agabi SAN to be untenable and is accordingly found unmeritorious. Now, it is not in doubt that the Sum in this Count forms Part of the Funds granted by the Federal Government to resolve the Ecological Problems in Plateau State and by the Evidence of the Defendant himself, in Exhibit P13A, he directed the Officials of the AllStates Bank to deposit the Sum of One Hundred and Sixty Million Naira (N160, 000, 000) to be paid into the Account belonging to Ebenezer Retnan Ventures, a Venture, he had in the same Statement, admitted belonged to him. His reasons for paying this Sum into an Account rendered by him remains untold as he did not testify before the Court to explain his Directives. There is again, the Typed and Handwritten Instructions to the Bank further reinforcing the fact that the Money was paid into Ebenezer Retnan Account. There is no contrary evidence before the Court, to explain whether the Payment of this Fund into this Account was for Services offered or Goods tendered in relation to the Ecological Problems of Plateau State. ASP Philip Dilang had testified before this Court that he was instructed by the Defendant to Lodge the Ecological Funds into AllStates Bank in Abuja and had the Written Instructions for the Disbursements deposited with the Bank. By the mere deposit of this Sum into the Bank Account of Ebenezer Retnan Ventures and not into the Account of Plateau State Government, Conversion of this Fund by the Defendant, had taken place. From the Bank Statement of Ebenezer Retnan, there is no evidence seen from the Withdrawals Column, that this Fund was used for Ecological Purposes for the benefit of Plateau State. Also from the Statement of Account of Ebenezer Retnan Ventures in Exhibit P15C, the Court observes Payments and Withdrawals from these Funds by the Defendant, which further reinforces his Conversion of the Funds to his Own Use and Benefit. Therefore, in conclusion on this Count, the Court finds that the Sum of N160 Million belonged to the People of Plateau State, by virtue of the Grant given by the Federal Government and is a Moveable Property that legitimately entered into the Possession of the Defendant. However, Chief Joshua Dariye wrongfully and dishonestly changed the Intention of the Purpose for the Funds and Converted it for his own Benefit and Use. Therefore, he is found Guilty as Charged under this Count of Offence for Criminal Misappropriation in Count 3. Counts 9 and 11, deals with the Offences of Criminal Misappropriation relating to Funds in the Account of the Plateau State Accountant General Office, which the Defendant is alleged to have dishonestly misappropriated into the Private Account of Ebenezer Retnan Ventures, an Unregistered Company, owned by him; and the facts regarding these Counts have already been adequately stated under the Offences for Breach of Trust and there is no need to restate them again. The Sums involved in theses Counts are the N204 Million and N53, 600, 643.05. Learned Senior Counsel representing the Defence on Count 9, had submitted that the Sum of N204 Million formed part of the Funds in the Account of the Office of the Accountant General of Plateau State, which was transferred into the Private Account of an Unregistered Company owned by the Defendant. According to him, there was no evidence whatsoever of the Misappropriation alleged or the dishonest intent. No Officials of the Office of the Accountant General was called by the Prosecution to testify as to whether the Sum was misappropriated. PW5, Mr. Cyril Tsenyil, knew nothing about the Case and had merely stated the General Principle that no Payment can be made without due approval and relevant Payment Vouchers. Finally, on this Count, he contended that the Charge alleges that he committed dishonest misappropriation by transferring the Funds but there was no evidence of this. 196