For the offence of Using position to confer Corrupt or unfair advantage contrary to Section 19 and punishable under the same section of Corrupt Practices and other Related Offences Act, 2000, the prosecution is required, to prove the following elements:i. ii. That the Defendant is a Public Servant; and That he use his office or position to gratify or confer any corrupt or unfair advantage to himself or his relation, or associate or any other Public Officer. As to the 1st element, both the 1st and 2nd Defendants in their respective statements marked as Exhibit ICPC BGKB5 and 6 respectively, admitted being Civil Servants working with Sokoto South Local Government Education Authority as Accountant Salary and Finance Officer respectively. By the provision of Section 2 of the Corrupt Practices and other Related Offences Act, 2000, a “Public Officer has been define as a person employed or engaged in any capacity in the Public Service of the Federation, State or Local Government. I therefore hold that the 1st element has been proved beyond reasonable doubt by the prosecution. As to the 2nd element, 1st Defendant’s Counsel contended that the prosecution has not shown by evidence how the 1st Defendant misappropriated the salaries of the unpaid 22 teachers of Sokoto South Local Government Education Authority or any part thereof to his own benefit. In his response, the prosecuting counsel submitted that by the evidence of the four (4) prosecution witnesses and exhibits tendered and admitted in evidence, it is very clear that the 1st and 2nd Defendants used their respective positions to confer corrupt and/or unfair advantage upon themselves. PW2 one Aminu Abdullahi testified before this Court to the fact that the 1st and 2nd Defendants confessed before their Committee the various sums of money they misappropriated belonging to the unpaid teachers. 16