In response, Learned Senior Counselrepresenting the Prosecution argued that the Defendant had no regard to Law and the Procedure and had acted dishonestly. Specifically in relation toCount 3, he claimed the Defendant acted dishonestly when he received the One Hundred and Eighty Million Naira (N180, 000, 000.00) through Salman Global Ventures Nigeria Limited and when he converted it to his own use. As regards Count 7, which captured the Sum of Twenty-Four Million, Three Hundred Thousand (N24, 300, 000) meant for the Purchase of Grains, this Sum was handed over to the Defendant. As a matter of fact, the Defendant’s Intention for raising this Memo was not to Purchase Grains as stated by PW5, Mr. Japheth Wubon, who had stated that the Funds were meant to be used for Security Gadgets. This Memo was Dishonestly raised and Due Process to Purchase the Grains was boycotted. Further, the instruction given to PW4, Mr. Dennis Nev,to devise a means of raising a Memo for the Presidential Visit was a dishonest act, as the Defendant ignored the State’s Financial Regulation on Funds Management with impunity and took over Funds, which were neither his Entitlements, Salaries or Duty Tour Allowances. Further still, the Movement and Receipt of Sums of Monies from the Government House to the Taraba State Liaison Office in Abuja, were done Dishonestly,in that the Monies in Cash were deposited in his Bedroom without the Defendant signing for them. In his Reply on Points of Law, Learned Counsel representing the Defence contended that there was no Evidence adduced by the Prosecution in regard to Stationeries, that showed that the Defendant had prior knowledge of the fact of the Stationeries, and that the Purchase of which he approved was not requested for. According to him, none of the said Monies forming the basis of the Counts of Criminal Breach of Trust in this Charge was ever proved by any Evidence to have been entrusted to the Defendant, and dishonestly misappropriated by Him. 42