not sufficient to establish the Defendant’s Guilt, having not linked the Offences in the Charge to the Defendant. It is clear that any Banker so assigned, can testify in Court on behalf of his Bank and it is not necessarily crucial that it is only the Account Officer for that Account that could testify in regard to Transactions contained in the Statement. It is clear also that the evidence of PW3 was not sufficient to establish on its own, proof Beyond Reasonable Doubt that the Defendant committed Criminal Breach of Trust, but it established One Link in the Chain. The next testifying witness was PW4, Mr. Dennis Nev, the Permanent Secretary of Government House in Jalingo. He acknowledged on record having several financial dealings with the Taraba State Liaison Office in Abuja from May 2004 to May 2007. His testimony established that he usually sent Money to the Defendant either in Cash or by Cheque, for his Trips to Abuja after being directed by the Defendant personally through Messages or direct Phone Calls. He also established that after receiving the Messages from the Defendant, he would communicate with his Counterpart, Mr. Japheth Wubon and the Accountant at the Liaison Office of the impending transfer. These two would then notify him acknowledging receipt of the transferred Funds, which fund, belonged to the Taraba State Government. From the Extra-Judicial Statement of Mr. Dennis Nev in Exhibit P3, he Specifically Referred to Sums of Monies charged under Counts 16, 18, 20, 28, 31, 33, 34, 36, 37, 38 and 39 According to him, he never received any complaint that the Defendant as Governor did not receive the transferred Funds. He reiterated his assertions during Cross-Examination, and added that sometimes the Defendant would tell him the Funds were for Official Functions and sometimes, it involved an Escorting Staff, and provisions would be made for these Staff. He confirmed the fact that there was nothing written down in the directive he received 208