Funds in the Cheque were already assigned for this identified and specific purpose.The Usual Custodians of these Types of Cheques were the Permanent Secretary of Finance, Commissioner of Finance or the Accountant General of Plateau State, who were the Officials expected to lodge the Cheque into the Plateau State Government Account and disburse the Monies in the Cheque upon Approval from the Executive Governor. This shows that there is an Established Process and Order in the scheme of things. There are Steps to be taken before Approvals and Disbursement could take place. PW5, Mr. Cyril Tsenyil, the Accountant General of Plateau State’s testimony is on point, on the Steps to be taken before Approvals and Disbursements are made. According to him, by his experience as Accountant General, the Procedure was to ensure that the Defined Channels through which Payment Vouchers are generated, follow Due Process. There must be an Approval by the Executive Governor or an Accounting Officer of a Ministry, Department and Agency, whose Approval is sent to the Director of Treasury to process the Approval for Payment. The Director of Treasury then sends it onwards to the Account (Other Charges) or Account (Salaries), depending on the circumstances, to raise the Payment Voucher. After the Auditor checks this Payment Voucher, it is passed back to the Accountant General to check whether the Payment Voucher together with the Attachments such as the Initial Approval etc., satisfied the requirements. Whereupon he then authorizes Payment either through the Medium of a Cheque or by e-Payment instructions and he added that the Accountant General would not pay out Government Monies without the Vouchers. In other words, Public Expenditure is expected to follow Due Process after going through the inbuilt Checks and Balance System, administratively or statutorily created, by a State. If this were not so, then the Defendant ought to have entered into the Witness Box and testify to the contrary with hard evidence. By the testimonial evidence of PW1, PW3, DW2, DW8 and DW10, they all maintained that the Central Bank of Nigeria Cheque was NOT handed over to the Officials of Plateau State Government and was NOT lodged into any Account of the Plateau State Government. It is clear that the Lodgment of the Cheque into the AllStates Trust Bank Plc., Abuja Branch, and with the Handwritten Instruction to clear this Cheque in the manner stated therein, is an indication of the direction the Defendant intended to take. The Defendant in Exhibit P13C, his Extra-Judicial Statements before the EFCC, he had stated therein that, “I confirm that the Special Allocation of Ecological Fund of N1, 167, 162, 900, which was not peculiar to Plateau State, was signed and collected by my Orderly Sgt Victor Dilang. This Instruction was subsequently cleared and disbursed as explained above in the foregoing paragraphs.” It remains sacrosanct that the Central Bank of Nigeria Cheque was NOT Lodged or Cleared through the Account belonging to the Plateau State Government, either with the AllStates Trust Bank Plc., or with the Lion Bank Plc. but lodged and Cleared through the Sundry Account of the AllStates Trust Bank Plc. as instructed by the Defendant. Immediately, the AllStates Trust Bank Plc., began to apply the Cheque as directed in the Handwritten Instruction of the Defendant, the Cheque began to lose its Originality, both in FORM and in SUBSTANCE. The Cheque had changed its FORM, from being NO longer a CHEQUE but transfigured into DRAFTS. Not only did this transfiguration occur, the SUBSTANCE, that is, the Original Sum in the Cheque had also changed, from the Sum of N1, 161, 162, 900 down to the Sum of N550, 000, 000 in favour of Plateau State Government, which was raised 133