A bank official on Thursday narrated to the FCT High Court in Abuja how a private company received large transfers of funds from the Kogi State Internal Revenue Services (KSIRS) during the tenure of Governor Yahaya Bello.
The ninth prosecution witness, David Ajoma, a compliance officer with Sterling Bank, confirmed six separate transfers amounting to millions from KSIRS to Bespoque Business Solutions Limited (BBSL).
While the name BBSL has surfaced in previous witness testimony, its exact relationship to the alleged N110 billion fraud case remains unverified as of press time.
The Economic and Financial Crimes Commission (EFCC) is prosecuting Mr Bello alongside Umar Shuaibu Oricha and Abdulsalami Hudu on charges of diversion of Kogi State’s funds.
Mr Bello, who served as the governor of the North-central state for two terms, spanning eight years – from January 2016 to January 2024 – is facing trial alongside his co-defendants on 16 counts of diverting more than N110 billion entrusted in his care as the governor.
According to the EFCC, Mr Bello dishonestly used the stolen funds to acquire properties located in choice areas of Abuja and one in Dubai, the United Arab Emirates (UAE), with the allegedly stolen funds.
All the defendants denied the allegations.
Led in evidence on Thursday by the EFCC’s prosecution lawyer, Kemi Pinheiro, a Senior Advocate of Nigeria (SAN), the witness gave a breakdown of the transactions considered to be suspicious by the EFCC from KSIRS to BBSL.
The breakdown was admitted in evidence despite objections from Mr Hudu’s lawyer, A.M Aliyu, a SAN. He anchored his objection on lack of compliance with both the Evidence Act and the Bankers Act.
Details of funds transferred
According to the witness, BBSL’s account statement showed KSIRS transferred over N57.9 million on 5 March 2019.
Mr Ajoma said, on 4 April 2019, BBSL received over N138 million with the narration “Kogi State commission for March.”
He added that N126.8 million and N97 million were also transferred on 3 May 2019 and 6 June 2019, respectively.
On 6 August 2019, the witness said, BBSL received N183.6 million for payment of contractors and N242.2million for the purchase of OPBEH from KSIRS.
After Mr Ajoma finished the narration, the judge adjourned the case until 16 January for continuation of the hearing.
Sixth witness speaks on BBSL
Earlier on Thursday, the sixth witness, Arhyel Mshelia, whose cross-examination was continued from November 2025, told the court that transactions from KSIRS to BBSL’s account at Zenith Bank indicated no purpose.
Mr Mshelia also noted that Mr Bello’s name did not appear as a beneficiary of the transactions.
The witness further noted that while Mr Hudu’s name appeared multiple times on Kogi State’s account statements, his role was defined to the bank as Kogi State’s accountant.
The proceedings heated up at some point as Mr Hudu’s lawyer, Z.E Abbas, asked if the third defendant, “having been introduced to the bank,” was carrying out the objectives of his superiors by the withdrawals.
Mr Pinheiro objected to the question, noting that the witness, being a staff member of Zenith Bank, was not privy to the internal workings of Kogi State.
The judge sustained the objection.
Funds for security and offsec
Continuing his testimony under cross-examination, Mr Mshelia noted that the government account saw a series of transfers and withdrawals earmarked for ‘security purposes, Offsec funds and Sec funds.’’
Another argument ensued when Mr Abbas asked the witness if ‘Sec Funds’ meant security funds.
Mr Pinheiro objected to the question, noting that “Sec” could mean secretary. He asked Mr Abbas to stick to rather than assume.
Thereafter, Mr Abbas asked if “Sec” was a standard abbreviation from the bank, to which Mr Mshelia replied no.
Seventh and eighth prosecution witnesses’ testimony
EFCC also presented the account statement of Dantata and Sawoe Constructions through the seventh prosecution witness, Mohammed Bello, an Executive Trainee with Key Stone Bank.
Again, Mr Abbas objected to the admissibility of the documents on grounds earlier cited.
The witness told the court that between 17 and 22 February 2021, there was a transfer of N100 million into Dantata and Sawoe’s account with Keystone Bank.
Nine of the transfers were from Maigari Murtala and one from Yusuf Mubarak; their identities are unclear, and the witness also denied knowing any of them.
Again, EFCC presented the account statement of Kun FayaKun Global Limited through Gabriel Oche, a compliance officer with FCMB.
Mr Oche, the eighth witness, noted there was a transfer of N30 million from the account to American International School /Abdul Bashir on 1 November 2021.
On 2 November 2021, N34 million was transferred to American School /China Payment.
Mr Aliyu asked the defendant to confirm if American School was the same as American International School. The witness replied, ‘No.”
The witness also clarified that the names of Messrs Bello and Oricha were not mentioned in the transaction.
Mr Msehlia mentioned the name of the American International School in a previous testimony.
He said that $11,000 was transferred from a Whale Oil and Gas US dollar account. The payment was purportedly made to the American International School for ‘Academic Services’ linked to Farida Oricha.
The American International School has been linked to the former governor. The former governor reportedly paid the tuition fees of his children in dollars upfront for yet unspent academic sessions, a witness testified in a twin case before the Federal High Court.
Highlights of the witnesses’ testimonies so far
There has yet to be clarity regarding the specific individuals and companies mentioned in the witnesses’ testimonies. Nevertheless, further developments in the case are expected to bring these details into focus.
Two witnesses from Efab Properties Limited (EPL) have testified in the trial. The first was the chairperson of the firm, Fabian Nworah, and the second was an employee.
READ ALSO: N110.4bn Fraud Trial: EFCC tenders more bank records in ex-Kogi Gov. Yahaya Bello’s trial
They were called to testify on a property sold to Shehu Bello with Bello Ohiani written on the agreement. However, none of the witnesses mentioned the name of the former governor or the other defendants’ names in the dealings.
Since their testimonies, subpoenaed staff members across several banks have taken turns to testify.
Both Abimbola Williams, who is a compliance officer at UBA and Mr Mshelia’s testimonies reflect a systematic pattern of recurring withdrawals for Special Security funds.
Ms Williams, the third witness, testified about multiple cash withdrawals from Kogi State Government accounts.
A compliance officer at Ecobank, Jesutomi Akoni, appeared as the fourth prosecution and gave evidence on the account statement of Moses Wanzu, whose relationship with the case is still unclear.
Ms Akoni told the court that the account holder, Mr Wanzu, Abdulwahab Sabo and Shehu Bello deposited millions into the account, but she denied knowing their identities.
The fifth prosecution witness, Victoria Oluwafemi, confirmed that Bello Shehu made multiple electronic transfers of N250 million and N150 million to SFC Foods Limited and JIT Agric Limited, respectively.
In October, Mr Mshelia stated that Mr Hudu withdrew over N707 million from the government house’s bank account within two days in January 2018.
He also said that over N200 million was transferred from the KSIRS to the BBLS’ account during Mr Bello’s tenure as state governor.
