Mitigating Factors in the Count. He then urged the Court to be lenient in giving the Appropriate Fine against the Defendant. Learned Counsel representing the Prosecution stated that the Charge has been before this Court for over Eleven (11) years and urged the Court to take into consideration Sections 401 (2) (a) (d) (e) and (f) and 416 of the Administration of Criminal Justice Act,2015;and Sections 4(2)(a)(i) and (iii) of the Federal Capital Territory (Sentencing) Practice Direction, wherein Aggravating Factors and Levels of Culpability were expressly set out. He further made reference to the Case of FEDERAL REPUBLIC OF NIGERIA VS MR. JOHN YAKUBU YUSUF CA/A/366c/2013 delivered on the 21st of March 2018 (unreported), where the Court of Appeal took cognizance of Aggravating Factors by varying upwards the Initial Sentence meted out on the Respondent. According to Learned Counsel, the Effect of these Offences for which the Defendant has been convicted, are illustrations of Aggravating Factors including amongst others, the fact of Corruption and its’ Prevalence in the Society. Apart from that, Learned Counsel submitted that this Court has found that within Five Weeks, the Defendant had transferred the Sum of Three Hundred, and Forty-Five Million Naira (N345, 000, 000) belonging to Taraba State, into the hands of a total stranger. The Convict’s Acts had detrimental unquantifiable effects on the Funds belonging to the People of Taraba State. In response to the fact that the Defendant had selflessly served the People of Taraba State, Learned Counsel submitted that this was far from the Truth, as the Court had also found that the Defendant was Guilty of Gratification, that is, the Monies came to him for his own purpose. Further, the fact that the Convict has Dependents cannot outweigh the Effect of the Offences as well as the Sufferings of the People of Taraba State. 283