Mustapha, who was the SGF, during the regime of former President Buhari, said he knew nothing about a letter of request for payment of $6,230,000 to international election observers in the 2023 general elelection, insisting that documents that authorised the withdrawal of the said money, neither emanated from his office nor the presidency.

Mustapha, stated that it was not the business of the federal government or the office of the SGF to request funds from the CBN for the payment of foreign election observers, as it was solely that of the Independent National Electoral Commission (INEC).

The former SGF said: “My lord, all through my service year as the SGF, I never came across these documents.

“It was claimed that Buhari also signed, but on the face value of this document, having served for five years and seven months as SGF, this document did not emanate from the president for the following reasons:

“A correspondent that has the seal of Nigeria does not carry a reference number. The seal is the authority.

“Secondly, I have looked at it and read the document. The Federal Executive Council (FEC), decisions are not transmitted by letters. They are transmitted through extracts after conclusions are adopted.

“Thirdly, I am the custodian of FEC, the president will not refer executives’ conclusions to me.

“Also, in all the five years and seven months I stayed in office, I never heard of the term ‘Special Appropriation Provision’, referred to me.

“The terms known to me my lord are appropriation as provided by the Appropriation Act, which is normally passed by the National Assembly. When the government file drafts, it brings Supplementary Appropriation.

“In all the correspondences I have received from Buhari, it has never had or ended with: ‘Please accept the assurance of my highest regard.’

“I am his subordinate. My correspondences do not carry that.

“And lastly, looking at the signature, it is a failed attempt at reproducing Buhari’s signature. I will leave that to the experts,” he concluded.

Emefiele is standing trial before Justice Muazu on 20-count amended charges bordering on corrupt advantages, conspiracy, criminal breach of trust, impersonation, forgery and obtaining by false pretenses to the tune of $6,230,000.

At the resumed trial of Emefiele on Monday, the PW1, Ogbu Onyeka Michael, who also was a former branch controller of the CBN, Abuja branch, narrated that on January 8, 2023, a request for payment in the sum of $6,230,000 came to his office and that documents for the disbursement of the money were approved by Emefiele in cash for international election observers.

Led in evidence by the prosecution counsel, Rotimi Oyedepo, SAN, Ogbu, also identified the documents presented to him by the prosecution, said the memo stated that the payment was for election observance and should be paid cash in naira equivalent of the said amount.

He said: “My Lord, all requests for payments are usually channeled to the branch controller and that is my office. And on that day, my Lord, the request to my office was $6,230,000  and my attention was drawn towards it by my office assistant.  It came from the banking services department and the memo carried the signature of the Director,  Banking Services, with an instruction to the branch controller to pay the sum of $6,230,000 to a staff of the Secretary to the Government of the Federation, bearing the name and identity card of the person.”

“It further stated that the money should be refunded in the second quarter of 2023 by the Federal Ministry of Finance. My Lord, the document also stated: “Find attached the approval of the governor of the Central Bank of Nigeria for the payment.”

The PW1 further added that the memo had an attached approval of the then Secretary to the Government of the Federation, and that of the then President of the Federal Republic of Nigeria.

The witness added: “Having gone through the document and satisfied that it met the requirement, I then minuted it to the head of the banking services unit for processing and subsequent payment. Mr. Williams, head of banking services complied and made the payment on April 8, 2023, and the payment was in cash.  I can identify the document because it also carries my signature.”