As regards Count 11, for the Sum of N53, 600, 643.05, Learned Silk representing the Defendant, submitted that there was also no evidence of misappropriation or dishonesty in the evidence led. Further, PW5, Mr. Cyril Tsenyil, knew absolutely nothing about the Case and no Officials of the Office of the Accountant General of Plateau State was called to testify in this regard. This Submission is exact same as that rendered for the Offence under Count 9. Learned Senior Counsel representing the Prosecution submitted corporately for Counts 9 and 11, referring the Court to the demonstration of the facts under Criminal Breach of Trust and adopted them for these Counts. According to him the evidence of Sergeant Musa Sunday was clear, that these Sums were transferred from the N273 Million Ecological Fixed Deposit Account of the Accountant General into the Account of Ebenezer Retnan Ventures Account. According to him, it was instructive that the Drafts regarding the Sums were not obtained in the name of the Defendant directly or even that of Ebenezer Retnan Ventures but were obtained in the name of the AllStates Trust bank Plc. and surreptitiously taken to Abuja and lodged into the Account of Ebenezer Retnan Ventures. He stated that the Defendant had concealed his true identity and ownership of Ebenezer Retnan Ventures Account showing a dishonest intent. Now, as earlier held, the Court finds the supporting facts are already stated on Record in respect of these Two Counts and there is no need to restate them here again. Exhibit P12 Pages 2 through to 8, the Statement of Account of the Accountant General, Plateau State, Ministry of Finance & Economic Planning, State Secretariat, Jos with Account N0. 0152130000105 is referred to by the Court, as well as the letter from the then Accountant General of Plateau State, where he had requested for a Bank Draft in the Sum of N204 Million, effectively breaking the Fixed Deposit Account. The Statement of Account belonging to the Accountant General of Plateau State, was titled “Capital Project Account” and was admitted into evidence as Exhibit P18. The Tracking and Trailing of these Funds shows definitely that they were initially made out to the AllStates Trust Bank but eventually ended up in the Account of Ebenezer Retnan Ventures. PW1, Detective Musa Sunday, in his analysis of Exhibit P11, identified a Lion Bank Cheque at Page 12 of Exhibit 12, which was dated the 29th of November 2000 in Sum of Fifty-Three Million, Six Hundred Thousand, Sixty Hundred and Forty-Three, Five Kobo (N53, 600, 643.05), amongst other Payments, and he stated that this Cheque was paid to the AllStates Trust Bank Plc., which was then paid into Ebenezer Retnan Ventures Account. A look at this Cheque in Page 12 of Exhibit P11, reveals that the Cheque Number ascribed to it was the Number 71266. Juxtaposing this Cheque with the Statement of Account of Ebenezer Retnan Ventures in Exhibit P15C, it is evident that this Sum of Fifty-Three Million, Six Hundred Thousand, Sixty Hundred and Forty-Three, Five Kobo (N53, 600, 643.05) was lodged in the Account of Ebenezer Retnan Ventures. The Narration in the Statement of Account reads, “LION BANK CHQ 71266 CLRD”, which tallied with the Cheque in Page 12 of Exhibit P11. DW3, John Michael Abdul, the erstwhile Managing Director of Lion Bank Plc., had also confirmed that Cheque Number 00071266, in the Sum of N53, 600, 643.05 emanated from Account Number 011042346, Jos Branch, and the Accountant General of Plateau was the Account Holder. The confirmation of these deposits into the Account of Ebenezer Retnan Ventures is also seen in Page 7 of Exhibit P12, the Statement of Account of the Accountant General of Plateau State, where by its Description of the Transaction, reveals that it also emanated from a Fixed Deposit. From Page 8 of Exhibit P12, the Sum of N273, 000, 000 was stated to be for the Ecological Fund, and this transfer 197