According to PW1, Detective Musa Sunday, efforts to recover this Sum of N100Million from Marine Float were still ongoing. In the Defendant’s Extra-Judicial Statement to the EFCC admitted as Exhibit P13A, he had listed the Distribution of the Ecological Funds to include inItem 4,the Name Marine Float to whom the Sum of One Hundred Million Naira (N100, 000, 000) was given on the 15th of August 2001. He had indicated on the Side that these were Two Distinct Transfers to Two Separate Organizations. The Defendant in this Exhibit stated thus: “These instructions came from me as I was then directed. The PDP S/W Draft of N100m was collected by Mr. Yomi Edu, while the N100m to Marine Float was given to Vice President Atiku. (Handwriting and type instruction on the Ecological Fund).” Chief Joshua Chibi Dariye had made reference to his Handwritten and Typed Instructions in Exhibit P4. It is noted that he did not state the REASONS why these Funds were given to this Company, except to say that he was directed. He also did not say WHO directed him to make this Payment. More importantly, he did not say that this Fund was to be used to satisfy any Ecological Needs of Plateau State Government. All his Former Lawyer, G.S. Pwul SAN, sought to establish through his line of questionings during Cross-Examination, was that this Money represented a Condition to the Defendant before he got the Money. He had also stressed the Time Factor for Processing and Collection to be effected in Record Time, was evidence of the fact that before the Approval and the Central Bank of Nigeria’s Cheque was obtained, Certain Payments had to be made to the Approvers of his SOS Request. Detective Musa Sunday had testified that they did not reclaim this Sum of Money because Investigations on the Payment to Marine Float Limited was still ongoing. The fact that the Investigation is still ongoing or not, since the Year 2001, has not changed the fact that Plateau State Government, did not derive any Benefit from this One Hundred Million Naira (N100, 000, 000) Cheque and has not changed the fact that the Purpose of the Funds was diverted into a Private Company not owned by Plateau State Government. Had the Defendant testified, he may have been able to explain WHY, this Sum was given to Marine Float Limited. Suffice to say, that as Public Officer, entrusted with the Dominion and Control of the Ecological Funds for Plateau State, had the Duty to ensure expeditious use of the Money and in the absence of any Reason or Explanation Why Marine Float had to benefit from this Funds, the Court must assume that it was not for any Legitimate Reason and therefore, the Defendant breached the Trust reposed on him by the Citizens of Plateau State and in his neglecting to follow Due Process for this Payment, he is found to have dishonestly disposed of the Sum in this Count and is hereby found Guilty as Charged in Count 5. Count 6, is as regards, the Sum of N100Million paid by the Defendant to PDP South-West on the 20th of July 2001, DW15, Sergeant now ASP Victor Dilang, testified to the effect that he was given a Bank Draft of One Hundred Million Naira (N100, 000, 000) and instructed to take it to Mr. Yomi Edu, the then Minister of Special Duties, who collected this Draft in this Sum personally in his Office. According to Sergeant now ASP Dilang, when he met Mr. Yomi Edu and gave him the Cheque for this Sum, he was told by Mr. Yomi Edu that the Cheques should have been Two in Number in the Sum of a Hundred Million Naira (N100, 000, 000) each. The Defendant had explained to him that this Sum of Money was 143