control over the Cheque. As far as State Funds were concerned, Sections 120 – 129 of the 1999 Constitution conferred control of Public Funds on the State House of Assembly and not the Federal Government or its Agencies. Finally, Learned Silk submitted that the Executive Powers vested in the Defendant as Governor of Plateau State allows for Executive Discretion. PW1, Detective Musa Sunday, confirmed that the Defendant was acting in his Official Capacity, and therefore this lends credence to the fact that it was a disbursement sanctioned by the Government of Plateau State. There was also evidence on Record that the Interim Government during the Period of State of Emergency declared by the State Government, approved a further payment of N100Million to the same Pinnacle Communications Limited and on the same Contract. From the above submissions, Learned Silk injected the question of circumstantial evidence and he cautioned the Court to tread cautiously, as the Court is duty bound to give critical examination when applying such evidence. Its application for the purposes of conviction must irresistibly point to the guilt of the Defendant, as suspicion however strong, or rumours or hunches, ought not to substitute Legal Proof. He cited the cases of ADIE VS THE STATE (1980) 1-2 SC PAGE 73; AHMED VS THE STATE (1999) 7 NWLR PART 613; ONAH VS THE STATE (1985) 3 NWLR PART 12 PAGE 236 PAGE 244. Learned Silk, Rotimi Jacobs SAN, representing the Prosecution submitted that the Defendant as Governor of Plateau State, signed a Petition written on behalf of the people of Plateau State, which Petition was admitted into evidence as Exhibit P14. In the Petition, Five (5) selected dangerous abandoned Mine Ponds were identified as a result of past mining activities in Plateau State. The Defendant had appealed to the Federal Government for financial assistance in the Sum of N3. 197 Billion to address these ecological problems through reclamation. Following a discussion between the then Vice- President of Nigeria, Alhaji Atiku Abubakar, the then Minister of Special Duties, Mr. Yomi Edu and the Defendant himself, areas requiring reclamation were prioritized, which narrowed the claim down to N1.5Billion. On the 25th of June 2001, the President of Nigeria approved the Sum of Nine Hundred and Fifty-Six Million, One Hundred and Sixty-Two Thousand, Nine Hundred Naira (N956, 162, 900.00) for the reclamation. The Defendant as Governor, made yet another application wherein he sought another financial assistance for Flood Channelization, and again the President of Nigeria approved this Request in the Sum of Two Hundred, and Five Million Naira (N205, 000, 000.00) only. The total approved Sums for both the Reclamation and Channelization was One Billion, One Hundred and Sixty-One Million, One Hundred and Sixty-Two Thousand, Nine Hundred Naira (N1, 161, 162, 900), payable from the Secretary to the Government of the Federation’s Ecological Funds Account. As informed by Exhibit P14 Page 1, the Approval of the Grants was then communicated to the Defendant as the Executive Governor of Plateau State. On the 12th of July 2001, a Voucher, with Plateau State Government as Payee, was prepared in the Office of the Secretary to the Government of Federation for the release of the approved Sum of One Billion, One Hundred and Sixty-One Million, One Hundred and Sixty-Two Thousand, Nine Hundred Naira (N1, 161, 162, 900. 00). According to Learned Silk, the Defendant, instead of allowing Officials of Plateau State Government, that is, the Permanent Secretary, Ministry of Finance or the Accountant General of the State, to collect the Cheque, Personally went to the Ecological Funds Offices in Abuja, 60