The facts of the case, which in my view are not in dispute, are that: the 1st Accused is the Managing Director/Chief Executive Officer of the 2nd Accused (a company registered in Nigeria as a Limited Liability Company under the Companies and Allied Matters Act, as amended). The 1st Accused is also a politician. He was a member of the House of Representatives at the National Assembly. He was at some material time a member of the Political Party in power in Kwara State. Through the 1st Accused the 2nd Accused was awarded contracts for the drilling and provision of 43 motorised boreholes in some Local Government Areas of Kwara State. The contracts were awarded by the Kwara State MDG-CG's at the rate of N2,013,033.75 per borehole, which translated to the total sum of N86,560,451.25. The contracts were awarded in three tranches of 40, 40 and 3 boreholes vide letters dated 27th April, 2009, 3rd July, 2009, and 30th July, 2009. At the material time the PW.3, Ademola (Demola) Banu, was the officer in charge of MDG projects. He was also the Special Assistant to the Governor of Kwara State on MDG projects. He later became the Commissioner for Finance in the same regime.

The three (3) charges relate to a total sum of N14,000,000.00 paid in three tranches of N6,000,000.00, N7,000,000.00 and N1,000,000.00 by the 1st Accused from the account of 2nd Accused allegedly to some officials of Kwara State Government for onward payments to some third parties. The trial Court believed the 1st Accused on his assertion that he paid the sum of N6,000,000.00 and N7,000,000.00 (a total of N13,000,000.00) to the PW.3, and N1,000,000.00 to Tunji Moronfoye, who, between 2007-2011, was Special Assistant to the Governor of Kwara State on Millennium Development Goals (MDG). He was later, in 2011, appointed to the Governor's Cabinet as the Commissioner for Information and Communication. Tunji Moronfoye, like the then Governor of Kwara State (said to be Dr. Bukola Saraki), did not testify.

The PW.1 and PW.2 are both staff of the Economic and Financial Crimes Commission (EFFC). They were in the team that investigated the facts on which the 1st and 2nd Accused were charged and tried for Criminal Misappropriation. The totality of their evidence is that the 1st Accused admitted that the contracts were awarded to the 2nd Accused for the drilling and provision of 43 motorised boreholes and that some payments for the contracts had been made to the 2nd Accused, and further that on three occasions the Accused paid sums totaling N14,000,000.00 "to State officials" out the contract sum. The PW.1, in particular, testified that the 1st Accused – admitted in his handwriting that he paid certain individuals the money out of the contract sum as the reason why he could not perform the contract. The contract sum include (sic) the profit margin of the accused. It is unlawful for the accused to give part of the money to public officials who awarded the contract. The accused has done such (some?) substantial job on the ground.

The PW.2 recorded some of the extra-judicial statements of the 1st Accused and through him these statements, Exhibit 11, 12, 13 & 14, were tendered in evidence unopposed. The line of defence consistently maintained by the 1st Accused, in Exhibits 11 - 14 and his testimony in Court is that as regards the sum of N14,000,000.00. I am alleged to have given to PW.3 and one Tunji Moronfoye; I did not misappropriate the money. The money is meant for party supporters. When the contract was given to me, PW.3 told me that the contract was for me and some party leaders in Ilorin East Local Government Area -

On the understanding that 50% of the profit will be equipment and capacity to do it to it land on the understanding that 50% of the profit will be given to other people. I agree to this condition. I gave the N13,000,000.00 representing the 50% of the profit to PW.3 who was in charge. I first gave him N6,000,000.00 cash in his office. I also gave him a cheque for N7,000,000.00 through Nuhu Suleiman. I gave N1,000,000.00 balance to Moronfoye.

In Exhibit 12 the 1st Accused further stated, that the PW.3 told him that the Governor had asked that the sum requested by the PW.3 be dropped "for politicians out of the contract sum". This line of defence is to the effect that the two Accused, particularly the 1st Accused, paid the total sum of N14,000,000.00 forming the basis of the three charges of criminal misappropriation, to the PW.3 and Tunji Moronfoye as part of some political arrangement, at the instance of the Governor of Kwara State, designed to maintain some local politicians. In Exhibit 11 the 1st Accused maintained that they could not afford to go back to the sites to complete the jobs contracted because of those 3 payments totalling N14,000,000.00. The PW.3's attempt or efforts to deny this political arrangement did not impress the trial Court as credible or truthful. The trial Court, holding or finding that the PW.3 was "not a truthful witness", disbelieved the entirety of PW.3's evidence.

The foregoing were the facts on which the two accused were jointly charged and convicted for criminal misappropriation contrary to Section 308 of the Penal Code and Punishable under Section 309 of the same statute.