At this juncture, it is important to decide whether Taraba State Government Funds were MISAPPROPRIATED, which is the Fourth and Final of the Quadruplet Modes. Misappropriation and a clear understanding of what the Term actually means, is important. It is the Intentional and Illegal Use of Property or Funds and is also the Improper Application of Funds entrusted to a person’s care. The Legal Scholar NWAMARA at PAGE 621 defined Misappropriation of Money to be the wrongful setting apart or assigning of a Sum of Money to a purpose or use, for which it should not lawfully be assigned or set apart. Reference is made to ALL INDIA LAW REPORT MANUAL VOLUME 28 PAGE 678. Misappropriation is the Umbrella Term under which the different ways of misusing someone else’s Funds are grouped. Black's Law Dictionary, Seventh Edition, defines it as the unauthorized, improper, or unlawful use of Funds or other Property for purposes other than that for which it is intended, including not only stealing but also unauthorized temporary use for one’s own purpose, whether or not he derives any gain or benefit therefrom. It thus includes defalcation, defined in Black's as misappropriation of trust Funds or Money held in any fiduciary capacity, and failure to properly account for such Funds, and conversion, which is any unauthorized act which deprives an owner of his Property permanently or for an indefinite time. See the case of Re Lunt, 255 Kan. 529, 1994. It is important to note that it is not enough to establish that the Money has not been accounted for or that it was mismanaged. It has to be established that the Defendant had dishonestly put the Property to his own use or to some unauthorized use. See the case of Y.O. BAKARE & 2ORS VS THE STATE PER COKER JSC SC. 338/67; LC VOL. 1 2004 AT PAGE 173, where His Lordship held that the necessary Criminal Intent is as stated in Section 16 of the Penal Code, which had to be proved. 38