and by his Conduct of Inaction, this could mean he had a private arrangement dishonestly agreed to, at the out set. The implication of the Defendant, as Governor, Minuting and Signing his Approval, demonstrates that he saw, read and digested the Contents of the Memo, which positively and expressly informed him that the Purchase of Stationeries and Office Equipment was only through Direct Labour. Further, in granting the Approval, it could only mean that he ratified or validated the Administrative Flaws in the Ministry of Finance and the financial recklessness of his Commissioner of Finance. This certainly is blight on the Memo. All in all, the Defendant being a Public Officer, with Dominion and certainly Control over the Funds of allocated for the Purchase of Stationeries and Office Equipment worth Two Hundred and Fifty Million Naira was entrusted by the People of Taraba State to ensure proper execution of their State Funds, and it is shown that by his Approval of the Memo, and by his Directive, which interfered in the Effective Performance of the Purchase of the Office Equipment and Stationeries, did intentionally cause the Misappropriation and then Disposal of the Sum of Two Hundred and Fifty Million Naira. All this he did in Violation of the Oath of Office, enshrined in the 1999 Constitution, the Financial Rules and Regulations of Taraba State, and the Trust bestowed upon him by the Electorate. The manner in which the Money was approved, and processed, the fact of non-delivery of the Items and his familiarity with Alhaji Ibrahim Abubakar, point irresistibly to a Dishonest Intent on his part, and the Court without further ado finds him Guilty as Charged on this Count of Offence. AS REGARDS THE 1ST SET OF CIRCUMSTANCES UNDER CRIMINAL BREACH OF TRUST: -STATIONERIES IN COUNT TWO FOR THE SUM OF ONE HUNDRED, AND EIGHTY MILLION NAIRA (N180, 000, 000) 104