Company’s Receipt with him to collect the Cheque, when he met him at the Jalingo Annex Hotel. From the Extra Judicial Statements of Mr. Ibrahim Abubakar, he also exhibited a close affinity with the Defendant, even though he did not testify before the Court. The Defence Counsel had tendered his Statement in Exhibit Z7. The Defendant was found to have issued out Directives concerning this Amount, an Offshoot from the Sum of Two Fifty Million Naira (N250, 000, 000), meant for the Purchase of Stationery and Office Equipment, which was not Supplied. It is clear that this Sum of Money is a Moveable Property, with a defined Owner, who is the Taraba State Government. From the Principles set out above, the Defendant did not have to actually take Physical Possession of the Money, and it was enough that he took actions that resulted in the Misappropriation of Funds. He did not need to use the Money to buy something or otherwise spend it. Courts have held it enough that to transfer the Money to a Bank Account or even to refuse or fail to hand over the Owner's Money when the Owner demands it, amounts to Conversion. By the mere fact of non-delivery of these items, Conversion took place and the manner in which the Funds were belatedly approved and the Fact that there was a Breach of the Terms of Approval for Direct Labour, with no Evidence of a Contractual Relationship, has proved Beyond Reasonable Doubt the Offence of Criminal Misappropriation under this Count. The Defendant is accordingly found Guilty as Charged. As regards Count 7, which deals with the Purchase of Grains in the Sum of Twenty Four Million, Three Hundred Thousand Naira (N24, 300,000.00),having earlier found the Defendant Guilty of Criminal Breach of Trust, it is now important to decide whether the Defendant misappropriated and converted this Sum of Money. In the Memo tendered as Exhibit Q, the Sum of Money contained therein was a Moveable Property and the Purpose for this Money just did not add up and there was no Supply of the Products and no Confirmation of Receipt by those who ought to be in the know. The 247