By Nkechi Eze
Fresh details emerged on Friday, January 16, 2026, in the ongoing trial of former Kogi State Governor, Yahaya Adoza Bello, as a prosecution witness told the Federal Capital Territory High Court, Maitama, Abuja, how the Kogi State Internal Revenue Service allegedly paid over ₦1.16 billion as “commission” into a Sterling Bank account belonging to one Philip Kumar within eight months in 2019.
The case is being heard before Justice Maryanne Anineh, with Bello standing trial alongside Umar Shuaibu Oricha and Abdulsalami Hudu on a 16-count charge bordering on criminal breach of trust and money laundering involving an alleged ₦110.4 billion.
In an official statement signed by the commission’s spokesperson, Dele Oyewale, the prosecution witness, identified as Prosecution Witness 9, David Ajoma, a compliance officer with Sterling Bank, testified that the payments, made between January and August 2019, were followed by frequent and heavy cash withdrawals, a pattern he described as unusual based on standard banking practice.
At the resumed proceedings, lead prosecution counsel, Kemi Pinheiro, SAN, informed the court that the matter was for the continuation of evidence by PW9, who appeared pursuant to a subpoena. The witness was thereafter led in evidence.
Referring PW9 to Exhibit AD1, a statement of account already admitted in evidence, Pinheiro drew his attention to transactions recorded between March and August 2019. The witness confirmed the entries and stated that within that period alone, a total of ₦963,803,717.38 was paid into the account from the Kogi State treasury. He added that ₦835,904,000 was withdrawn in cash during the same timeframe.
The witness further identified earlier inflows in January and February 2019, including ₦99,593,761.81 paid on January 8, 2019, and ₦101,533,384.94 paid on February 7, 2019, both bearing narrations indicating the Kogi State Internal Revenue Service.
Asked to give a cumulative summary of the alleged commission payments from January to August 2019, PW9 told the court: “From the exhibit, Kogi State Internal Revenue Service paid a total of ₦1,164,959,568.13 as commission within eight months in 2019.” He added that total cash withdrawals within the same period amounted to ₦953,404,000.
Under further questioning, the witness confirmed that the account showed a consistent pattern of cash withdrawals, usually occurring shortly after inflows from Kogi State Government-related accounts. He also told the court that the account balance as of December 31, 2018, stood at ₦212,264.29.
Offering his professional opinion as a banker, PW9 stated that the pattern of transactions reflected “a consistent pattern of withdrawals,” a statement that drew an objection from counsel to the 1st and 2nd defendants, J.B. Daudu, SAN. The objection was overruled by Justice Anineh.
Explaining banking procedures, PW9 told the court that a Suspicious Transaction Report is filed when transactions are inconsistent with a customer’s known business profile or past transaction history, particularly where cash withdrawals exceed ₦5 million for individuals and ₦10 million for corporate entities, in line with Central Bank of Nigeria regulations. He noted that his review of the account revealed multiple cash withdrawals, with the highest single withdrawal being ₦10 million. However, he said he did not have information on whether Sterling Bank filed any STR in relation to the account.
The witness also confirmed that between July and December 2018, prior to the alleged commission inflows, there were no inflows into the account and cash withdrawals were minimal. According to him, withdrawals during that period ranged between ₦150,000 and ₦1 million, and were largely online transfers rather than cash transactions.
Under cross-examination, PW9 admitted that he did not have access to the account opening package and could not identify the signatories, directors or nature of the business linked to the account. He further agreed that he could not determine whether the transaction pattern was consistent with the customer’s line of business or whether the business was seasonal. He emphasised that his testimony was strictly based on the contents of the statement of account before the court.
He also stated that while the narrations on the inflows read “Kogi State transfer” or “KIRS transfer,” he did not know their precise meaning or the relationship between the account holder and the Kogi State Government. He added that although Philip Kumar was the main focus of the account activity, there were other beneficiaries of transfers from the account.
Following cross-examination by counsel to all the defendants, Justice Anineh discharged PW9 from the witness box and adjourned the matter to February 10 and 11, as well as March 11 and 12, 2026, for continuation of trial.
