₦110.4bn Fraud Trial: Witness Testifies on Multiple Withdrawals from Kogi Government Accounts
The trial of former Kogi State Governor, Yahaya Adoza Bello, before Justice Maryanne Anineh of the Federal Capital Territory (FCT) High Court, Maitama, continued on Wednesday, November 13, 2025, with the defence counsel cross-examining the sixth prosecution witness, Mashelia Arhyel Bata, a compliance officer with Zenith Bank.
Bello is being prosecuted by the Economic and Financial Crimes Commission (EFCC) alongside Umar Shuaibu Oricha and Abdulsalami Hudu on a 16-count charge bordering on criminal breach of trust and money laundering to the tune of ₦110.4 billion.
During the resumed hearing, defence counsel Yahaya Abdullahi, SAN, representing the first and second defendants, cross-examined Bata, who had earlier testified about multiple cash withdrawals from Kogi State Government accounts domiciled in Zenith Bank.
Responding to questions, Bata confirmed that Exhibit S1 was the statement of account of the Kogi State Government House, adding that every account has a relationship officer responsible for managing it. “Yes, my lord, Exhibit S1 is the statement of account of the Kogi State Government House,” he said.
At that point, Lead Defence Counsel J.B. Daudu, SAN, arrived and took over the cross-examination. Referring to Exhibit S2, which contained the mandate to the signatories of the account, the witness said: “This account was opened sometime around 2005.”
According to Bata, the initial signatories were Chris Onyepola, Onyechukwu Daniel L., and Abdulsalami Hudu, while new signatories — including Oricha Umar Shuaibu (2016), Ahmed Idris (2018), and Alhassan Omakoji (2019) — were later introduced.
When asked about the Central Bank of Nigeria (CBN) withdrawal limits at the time, Bata said: “The ₦10 million withdrawal limit was for corporate bodies, while the limit for individuals was ₦500,000.”
He further explained that only authorized signatories or recognized representatives could carry out withdrawals on the account, confirming that “the person making consistent withdrawals must be a signatory.”
Daudu then drew the witness’s attention to the December 15, 2017 entries in Exhibit S1, asking him to identify the beneficiary of multiple ₦10 million withdrawals. The witness replied:
“On December 15, 2017, Umar Comfort Olufunke made 19 withdrawals totaling ₦119 million. Of the total withdrawals, eight bore the name ‘Umar Comfort’, seven were under ‘Umar Comfort Olufunke’, and four as ‘Umar Comfort O.’ — totaling 19 withdrawals of ₦10 million each.”
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When Daudu asked what could explain the slight variations in the names, prosecution counsel Kemi Pinheiro, SAN, objected, arguing that the question was speculative. “My lord, the question is speculative. The witness cannot assume; he can only speak to what is contained in the document,” he said.
Justice Anineh upheld the objection, ruling that the form of the question could elicit speculation. “Asking the witness ‘who’ is where the problem lies, because he would then have to speak beyond the document,” she noted.
The witness, however, clarified:
“I’m speaking not of myself but from a document. Even if I’m not the one testifying, any other person would say exactly what is on the document. Respectfully, I cannot assume. We would need an introduction letter to confirm if the names belong to one person.”
Following the exchanges, Justice Anineh adjourned the case to January 15 and 16, and February 10, 11, and March 11 & 12, 2026, for continuation of trial.
₦110.4bn Fraud Trial: Witness Testifies on Multiple Withdrawals from Kogi Government Accounts