As regards, Count 2, the Defendant, Jolly Tevoru Nyame, is said to have committed Criminal Breach of Trust in respect of the Sum of One Hundred and Eighty Million Naira (N180, 000, 000) meant for the Purchase of Stationeries by the Taraba State Government, for his Personal Use. The facts and surrounding circumstances of this Count 2 is an Offshoot of the Sum of Two Hundred and Fifty Million Naira (N250, 000, 000). The Witnesses and the Procedural Steps to be taken are the same. The Dates, Location, Venue, Participants and Documentary Exhibits are the same except of the Testimony of the Defendant and few Exhibits. The Defendant in his Examination in Chief, stated that his involvement with the Two Hundred and Fifty Million Naira (N250, 000, 000 .00) only came by way of signing a Memo from the Ministry of Finance requesting Funds to buy Stationeries for onward distribution to the State Ministries, Department as the needs may arise. He had never collected the Sum of One Hundred and Eighty Million Naira (N180, 000, 000. 00) from any one regarding the Two Hundred and Fifty Million Naira (N250, 000, 000.00) Contract for the Purchase of Stationeries. As earlier seen, a Memo needs to be raised and Approved before a Job is awarded and Funds paid. DW4, Rev. Jolly Tevoru Nyame, stated that during the course of the investigation at the EFCC, he was never at any time confronted with any documents that showed that he received the Sum of One Hundred, and Eighty Million Naira (N180, 000, 000.00), whether he signed personally, or delegated someone to sign for him. There were no Documents to that effect, and neither were there Documents showing any Fundswere released to him, and also noFunds were traced to his Account, and no person was brought before him during the course of the investigation to challenge or to assert that he/she gave him the Sum of One Hundred, and Eighty Million Naira (N180, 000, 000). 105