which he is to govern. If the Normal Process was through the Office of the Secretary to the State Government, then he could not go outside that Process. Time Factor played a crucial part in showing how impracticable some of those activities were, and there was no satisfactory explanation on that. Under Cross-Examination, the Defendant stated that he did not ask Mr. Nev to return Thirty Two Million, Three Hundred Thousand Naira (N32, 300, 000.00) released for the Hosting of Mr. President in Jalingo. There were Clear Breaches of Trust under these Counts. The Defendant had the Duty to notify or engage the Correct Offices or Officers, and in summoning Mr. Nev, the Permanent Secretary of Government House instead of the Secretary to the State Government, the First Breach was committed. There was also a Clear Breach of Trust by the way Funds were utilized and disposed off. There was no Accountability of the Monies Expended and there were no Retirement of the Funds or Audit Queries issued. Misappropriation under the Offence of Criminal Breach of Trust does not equate to Conversion to one’s Use. The lack of Adequate Documentation, the fact of the Impracticability and the Non-accountability injects a Dishonest Element to this Breach of Trust. The Element of Disposal is one of the Modes under Criminal Breach of Trust, and any Disposal of Government Funds contrary to the Financial Rules and Regulations of the State constitutes Criminal Breach of Trust. The Defendant is the Chief Custodian and Executor of all Government Funds, and he is to Direct the Expenditure in Compliance with the Laws under which he governs. At the Time he approved the Memos in ExhibitsO1, O2 and O3, he ought to have known that these Huge Expenses for a One Day Visit, with a One Day Notice was absurd and extreme to say the least. 202