Officer used his office or position to gratify or confer any corrupt or unfair advantage upon himself or any relation or associate or any Public Officer by converting to his personal use the salaries of Twenty two (22) staff members of Sokoto South LGEA to the tune of N563,145.30 (Five Hundred and Sixty Three Thousand, One Hundred and Forty Five Naira Thirty Koto) contrary to Section 19 of the Corrupt Practices and Other Related Offences Act, 2000. 2. Whether Exhibits ICPC BGKB1 (the petition) and ICPC BGKB2 (the Committee report) are not documentary hearsay having not been tendered through their makers (PW2 and PW3) but through PW1. The Learned Persecution Counsel Mr. Mashkur Salisu PLO on the other hand, formulated only one issue for determination and is hereby produced as follows:1. Whether the prosecution has from the evidence laid before this Honourable Court proved its case beyond reasonable doubt as required by law. For the purpose of this Judgment, this Court has decided to adopt the sole issue as formulated by the Learned Prosecution Counsel as follows:“Whether from the totality of the evidence before the Court as presented by the prosecution, the prosecution has proved its case beyond reasonable doubt.” Learned Counsel for the 1st Defendant submitted that the prosecution has not proved all the two offences with which the 1st Defendant was arraigned before this Honourable Court beyond reasonable doubt as required by law. 13