dated the 12th of July 2001 with Accompanying Documents, where at Page 24 thereof, the Permanent Secretary of the Ecological Funds Office minuted on the 12th of July 2001, the following: “For Immediate Action Please. The Governor is waiting to collect the Cheque TODAY.” This Comment, without more, corroborates the testimony of PW2, Mr. Adewusi, who testified that on his return from the Central Bank of Nigeria, where he went to collect the Cheque, he met the Defendant seated in the Office of the Permanent Secretary and this Comment further contradicts the testimony of Victor Dilang himself, when he testified that he went alone to pick up the Cheque from the Ecological Funds Office. PW2, Mr. Adewusi, a Principal Accountant from the Ecological Funds Office, stated that the Cheque was written in the name of Plateau State Government and was supposed to be paid into the Plateau State Government Account. DW1, Mr. Adonye Roberts, a Former Staff of the AllStates Trust Bank Plc., under Cross-Examination had stated that from his experience, Exhibit P6, the Cheque payable to Plateau State Government was Public Funds, which ought to be paid into the said Government’s Account although, it was not wrong to clear the Cheque through a Sundry Account. He knew that Government Funds must be used for Government Purposes and where Funds were to be used for Ecological Purposes, that Funds must be used for it only. DW2, Honourable Geoffrey Teme, a Member of the Plateau State House of Assembly, when questioned under Cross-Examination in regard to the Cheque, stated that he had expected a Cheque written in favour of the Plateau State Government, to be lodged in the Plateau State Government’s Account and spent by it. DW8, Mr. John Gozen Gobak, a Former Secretary to the State Government, under Cross-Examination stated that Money received from the Federal Government is channelled through the Ministry of Finance, who will then pay it into Government Account. These Monies are to be used for the benefit of Plateau State Government. DW10, Mr. Gideon Mitu, a Former Permanent Secretary of the Plateau State Liaison Office in Abuja, under Cross-Examination had stated that as Permanent Secretary, he had never received any funds on behalf of the Plateau State Government, adding that the Federal Government paid the State Allocations from the Revenue Account directly in the Plateau State Government’s Account. According to him, it was wrong for this Allocation to be paid into a Public Officer’s Private Account. DW15,Sergeant Victor Dilang, the Defendant’s Former Police Orderly, under Cross-Examination when asked, agreed with the Prosecution that the Cheque was meant for the Plateau State Government. Through all these Witnesses PW1, DW1, DW2, DW8, DW10 and DW15, the Court finds that the Cheque from the Central Bank of Nigeria was to have been remitted directly into Plateau State Government’s Account under the Management of Relevant Officers of the State Government, who had the Power(s) to collect the Cheque, Process its Payment and finally, make Reference to the Executive Governor. As regards the Ecological Funds Cheque from the Central Bank of Nigeria, all the above testimonies of PW2, DW1, DW2, DW8, DW10 and DW15, corroborate the fact that the Property in the Cheque was 105