It is clear that these Sums of Monies are Moveable Properties, with a defined Owner, which is the Taraba State Government. From the Principles set out above, the Defendant caused the transfer of the Monies from Jalingo in Taraba State to Abuja, and all these Monies were documented. The Defendant in a Fiduciary Capacity held the Monies transferred, and he was expected to fully account for the Use of such Funds. He had said that the Monies were his Allowances, Dispensation and Security Funds. The Defendant confirmed he was in Court when Dennis Nev testified that he, DW4 told him to send Security Funds to Abuja. The Prosecution also referred him to his Statement in Exhibit Z6 where he stated Security Votes should be sent to Abuja and he confirmed the Statement but added that he did not ask Dennis Nev if he collected the Money from Bubajoda. Rev. Jolly Nyame could not say whether a Political Appointee could not be in the Custody of Public Funds, and reasoned that because the Security Funds was meant for the Governor’s exclusive use, his Special Assistant, Hilkiah Bubajoda, must render accounts to him. He was referred to his Statements in Exhibits Z4 to Z6 and asked to point out where he mentioned that the Security Account was maintained by his Special Assistant and he responded that he was not asked, as the Security Funds were not in dispute and he did not see the need to state it. The Security Votes does not have an Accounting Officer because they are not accounted for and cannot be stolen. The collection of his Allowances were said to be by his Orderly, Mr. Philip Akolo, who did not deny collecting the Defendant’s Allowances but qualified before the Court that the Amounts he received were Small Amounts. Therefore, if they were small amounts, they could not be within the Range of the Sums of Monies under these Counts. He had also stated that they were his Security Funds, and the Court notes that he is not accountable to anyone for the manner the Security Vote Funds were expended. But, he muddled the waters when he said that Mr. Bubajoda solely managed the Security Vote Funds Bank Account. If so, it was expected that Mr. Bubajoda be the Person 250

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