An operative of the Economic and Financial Crimes Commission (EFCC), John Justice, has told the Federal Capital Territory High Court in Abuja how investigators traced funds originating from local government areas in Kogi State through three companies to Keyless Nature Limited, a company allegedly linked to Abba Adaudu.
![](https://thenigerialawyer.com/wp-content/uploads/2026/09/2026-IDRI-Masterclass.png")
Justice, who testified as the 20th prosecution witness (PW20) in the ongoing trial of former Kogi State Governor Yahaya Bello, also disclosed that CCTV footage obtained from banks during the investigation showed that customers did not physically remove cash from banking halls, despite transactions being recorded as cash withdrawals.
The testimony was given before Justice M. E. Anenih, who is presiding over the trial of Bello and two others on a 16-count charge bordering on alleged criminal breach of trust and money laundering involving ₦110.4 billion.
Prosecution counsel, Kemi Pinheiro, SAN, led the witness in evidence, while J. B. Daudu, SAN, represented Bello and the second defendant, Umar Shuaibu Oricha. Counsel to the third defendant, Abdulsalami Hudu, was also present.
Justice told the court that he had served with the EFCC for approximately nine years and participated in the investigation as a member of the commission’s Procurement Fraud Section.
He explained that he underwent 14 months of training at the Nigerian Defence Academy and the EFCC Academy, covering asset tracing, procurement fraud, money laundering and advance-fee fraud.
According to him, the investigative team initially comprised Emeka Okonjo, Adamu Maa, Hamza Lawal and Dauda Usman.
He said the team was subsequently merged with the Chairman Monitoring Unit, headed by Adamu Tilde, with Audu Abubakar and Yazid Bawa joining the investigation.
The witness explained that the investigation commenced after the EFCC received intelligence concerning financial transactions involving local governments in Kogi State.
He identified three companies mentioned in the intelligence as Hayza Business Enterprise, Vifaz Business Enterprise and Fazab Business Enterprise.
According to him, subsequent Bank Verification Number (BVN) searches identified Yakubu Adebenege Isia and Iyadi Sadat as individuals associated with the companies.
Justice told the court that Keyless Nature Limited was not initially among the companies under investigation but became a subject of scrutiny after investigators obtained transaction records from financial institutions, including Access Bank and Zenith Bank.
He explained that an instrument examined during the investigation revealed transfers from the three companies to Keyless Nature Limited.
The witness identified Exhibits AT and AU as statements of account belonging to Keyless Nature Limited, Exhibit AP as the statement of account of Fazab Business Enterprise, and Exhibit AO as the statement of account of Hayma Business Enterprise.
He said an analysis of the bank statements revealed that most of the funds entering the companies’ accounts originated from local government areas in Kogi State.
Justice further testified that a BVN search conducted in connection with Keyless Nature Limited returned the name Abba Adaudu.
He explained that investigators discovered that funds received by the companies were subsequently recorded as cash withdrawals, prompting further examination of the transactions.
According to him, the volume of the withdrawals raised questions about how the cash was physically moved, leading the investigative team to request CCTV footage from the banks.
The witness told the court that the footage showed that customers were not physically carrying cash out of the banking halls, contrary to what the withdrawal records appeared to indicate.
He explained that further investigation revealed a transaction pattern described as “in-and-out,” in which a customer presented a withdrawal cheque alongside a deposit slip bearing a different account number.
The testimony suggested that transactions recorded as cash withdrawals were followed by deposits into other accounts without corresponding physical movement of cash from the banks.
Earlier in the proceedings, defence counsel Daudu had cross-examined another prosecution witness and tendered four documents, including certified records of proceedings in two separate criminal cases and an extrajudicial statement made to the EFCC by Jamilu Abdullahi on May 10, 2022.
Pinheiro informed the court that the prosecution had no objection to the admission of the documents.
Justice Anenih subsequently admitted them in evidence and marked them as Exhibits AZ(1), AZ(2), AZ(3) and AZ(4).
During cross-examination, the earlier witness identified Exhibit AZ(3) as the statement he made to the EFCC in 2022 and Exhibit AZ(2) as the record of proceedings in which he had previously been cross-examined by defence counsel.
He confirmed that he instructed Aleshua Solutions Limited, Forza Oil and Gas, and Whales Oil and Gas to transfer funds and facilitate the payment of school fees to the American International School.
The witness maintained that he dealt exclusively with Abba Adaudu and had no financial dealings with any friend of Adaudu.
When confronted with his testimony in previous proceedings, in which he had mentioned a friend of Adaudu, he explained that he had stated that the driver remained in the car while Adaudu went upstairs to his office.
He insisted that he had no dealings or transactions with anyone other than Adaudu.
The witness also confirmed that he had never met the third defendant, Abdulsalami Hudu, and had no transactions with him.
Following the conclusion of cross-examination, and with no re-examination by the prosecution, the witness was discharged.
Pinheiro thereafter applied to call the next prosecution witness.
At the commencement of proceedings, Justice Anenih had informed counsel that the court would have only one hour for the matter because it was scheduled to rise by 12:30 p.m. for an official assignment and had other cases on its cause list.
Pinheiro appealed for additional time, explaining that he had arrived from London that morning and that it would be unproductive to proceed for only one hour before another adjournment.
The court, however, maintained its position, while Daudu assured the judge that his cross-examination would be brief because he was already familiar with the witness.
Consequently, the testimony of PW20 was suspended after the court observed that the allotted time had elapsed.
Justice Anenih adjourned the matter to November 24, December 2 and December 8, 2026, for continuation of the trial.
Bello and his co-defendants are standing trial over allegations involving ₦110.4 billion in Kogi State funds. The allegations remain subject to judicial determination.
[A MUST HAVE] Evidence Act Demystified With Recent And Contemporary Cases And Materials
Available now for NGN 40,000 at ASC Publications, 10, Boyle Street, Onikan, Lagos. Beside High Court, TBS. Email publications@ayindesanni.com or WhatsApp +2347056667384. Purchase Link: https://paystack.com/buy/evidence-act-complete-annotation
______________________________________________________________________ “Enhance Legal Practice With Authoritative Reports” — Alexander Payne Offers Comprehensive Law Reports, Spanning Over A Century Of Nigerian Jurisprudence
Interested buyers are encouraged to place their orders and enquiries via:
0704 444 4777, 0704 444 4999, 0818 199 9888
Website: www.alexandernigeria.com
