Money was diverted, as there is no evidence of Supply. The Defendant stood alone in defence of this allegation and aside of a Blunt Denial and that he did not give any written instruction to Alhaji Tutare to pay, and led no evidence to dispel the doubt. This is similar to the saying that “What you can do, you can also do through another, but what you cannot do…” Therefore, the Defendant is found guilty of the Offence of Criminal Breach of Trust in Count 2. AS REGARDS THE 2ND SET OF CIRCUMSTANCES UNDER CRIMINAL BREACH OF TRUST: -STATIONERIES AND OFFICE EQUIPMENT IN COUNT SIX FOR THE SUM OF ONE HUNDRED AND SIXTY-FIVE MILLION NAIRA (N165, 000, 000) Count 6 relates to the allegation that the Defendant, Rev. Jolly Tevoru Nyame, while being Governor of Taraba State committed the Offence of Criminal Breach of Trust in regard to the Sum of One Hundred and SixtyFive Million Naira (N165, 000, 000), which from the evidence adduced hereunder, formed part of the Sum of Two Hundred Million Naira (N200, 000, 000) meant for the Purchase of Office Equipment and Stationeries. The Prosecution in proof of this Count of Offence called PW3, Mr. Olubunmi Ogunode, a Banker with Zenith Bank Plc.; PW6, Mr. Abdulkadir Nagari Umar, the Assistant Chief Accountant of the Ministry of Finance; PW7, Mrs. Asabe Maiangwa, the Permanent Secretary of the Ministry of Finance; PW9, Assistant Superintendent of Police Ibrahim Galadima, the IPO; PW10, Alhaji Abubakar Tutare, the Commissioner of Finance for the Taraba State Ministry of Finance; PW12, Mr. Ishaq Salihu Ismael, Chief Superintendent of Police, seconded to the EFCC, the 2nd IPO; and PW14, Dandison Akurunwa Esq., the Company Secretary of Salman Global Ventures Nigeria Limited. In Further Proof, the Prosecution through PW3 tendered the Zenith Bank Statements of Account of Salman Global Ventures Nigeria Limited as Exhibits H, J and K; PW6 tendered a Chequeand a Zenith Bank Plc. Deposit 116