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𝐀𝐍 𝐎𝐏𝐄𝐍 𝐋𝐄𝐓𝐓𝐄𝐑 𝐓𝐎 𝐄𝐅𝐂𝐂 𝐂𝐇𝐀𝐈𝐑𝐌𝐀𝐍 𝐎𝐋𝐀 𝐎𝐋𝐔𝐊𝐎𝐘𝐄𝐃𝐄

𝐓𝐇𝐑𝐄𝐄 𝐃𝐄𝐂𝐀𝐃𝐄𝐒 𝐎𝐅 𝐔𝐍𝐅𝐈𝐍𝐈𝐒𝐇𝐄𝐃 𝐅𝐈𝐍𝐀𝐍𝐂𝐈𝐀𝐋 𝐐𝐔𝐄𝐒𝐓𝐈𝐎𝐍𝐒 𝐈𝐍 𝐍𝐈𝐆𝐄𝐑𝐈𝐀𝐍 𝐅𝐎𝐎𝐓𝐁𝐀𝐋𝐋 — 𝐒𝐈𝐑, 𝐖𝐄 𝐀𝐑𝐄 𝐀𝐒𝐊𝐈𝐍𝐆 𝐅𝐎𝐑 𝐓𝐇𝐄 𝐑𝐄𝐂𝐎𝐑𝐃 𝐓𝐎 𝐑𝐄𝐀𝐂𝐇 𝐀𝐍 𝐄𝐍𝐃

𝐏𝐮𝐛𝐥𝐢𝐬𝐡𝐞𝐝: 𝐒𝐞𝐩𝐭𝐞𝐦𝐛𝐞𝐫 𝟑𝟎, 𝟐𝟎𝟐𝟔

By Paul Lucky Okoku

Dear 𝐌𝐫. 𝐎𝐥𝐚 𝐎𝐥𝐮𝐤𝐨𝐲𝐞𝐝𝐞, 𝐄𝐱𝐞𝐜𝐮𝐭𝐢𝐯𝐞 𝐂𝐡𝐚𝐢𝐫𝐦𝐚𝐧, 𝐄𝐜𝐨𝐧𝐨𝐦𝐢𝐜 𝐚𝐧𝐝 𝐅𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐂𝐫𝐢𝐦𝐞𝐬 𝐂𝐨𝐦𝐦𝐢𝐬𝐬𝐢𝐨𝐧,

I write respectfully as a Nigerian, former international footballer, football historian and investigative football writer who wants one thing above everything else:

𝐅𝐎𝐑 𝐍𝐈𝐆𝐄𝐑𝐈𝐀𝐍 𝐅𝐎𝐎𝐓𝐁𝐀𝐋𝐋 𝐓𝐎 𝐖𝐎𝐑𝐊.

This is not a letter written to accuse anyone.

It is not an attempt to interfere with an investigation.

It is not an attempt to pronounce anyone guilty before a competent court.

It is a request for 𝐜𝐥𝐚𝐫𝐢𝐭𝐲, 𝐚𝐜𝐜𝐨𝐮𝐧𝐭𝐚𝐛𝐢𝐥𝐢𝐭𝐲 𝐚𝐧𝐝 𝐜𝐥𝐨𝐬𝐮𝐫𝐞.

First, I want to acknowledge the internal-accountability measures you have publicly described at the EFCC.

You recently stated that more than 40 EFCC personnel had been dismissed for corruption and financial malpractice during your tenure, with more than five already facing prosecution and additional case files being prepared. You also spoke publicly about concerns involving staff whose visible lifestyles and assets appeared difficult to reconcile with legitimate income. 

That statement deserves attention.

An anti-corruption institution cannot credibly demand accountability from the rest of the country if it refuses to examine itself.

You have also made clear that dismissal should not necessarily be the end where evidence justifies prosecution.

That principle is one reason I am writing to you.

I also acknowledge that President Bola Ahmed Tinubu appointed you EFCC Executive Chairman on October 12, 2023, following your previous service as Chief of Staff to the EFCC Chairman and Secretary to the Commission. 

The significance of your recent internal-cleanup message is therefore straightforward:

𝐀𝐂𝐂𝐎𝐔𝐍𝐓𝐀𝐁𝐈𝐋𝐈𝐓𝐘 𝐌𝐔𝐒𝐓 𝐁𝐄𝐆𝐈𝐍 𝐒𝐎𝐌𝐄𝐖𝐇𝐄𝐑𝐄.

In every credible institution, it begins at home.

And when it begins, it should not stop halfway.

𝐖𝐇𝐘 𝐈 𝐀𝐌 𝐖𝐑𝐈𝐓𝐈𝐍𝐆

For years — and in some instances across nearly three decades of Nigerian football-finance controversies — the same pattern has appeared repeatedly.

A financial question emerges.

An allegation is reported.

An investigation begins.

A court date is announced.

A committee is formed.

A grant is questioned.

A prosecution starts.

Then the public trail becomes difficult to follow.

Months become years.

Administrations change.

Officials move on.

Another financial controversy appears.

And Nigerians are left asking:

What happened to the previous one?

That absence of finality is dangerous.

Not because everyone investigated is guilty.

They are not.

Not because every audit query proves theft.

It does not.

Not because every allegation deserves prosecution.

It does not.

But because unresolved investigations, unresolved prosecutions and unresolved audit questions weaken deterrence.

When people believe that major financial cases can begin loudly and end quietly, the system becomes vulnerable to repetition.

𝐓𝐇𝐈𝐒 𝐈𝐒 𝐍𝐎𝐓 𝐀𝐁𝐎𝐔𝐓 𝐏𝐔𝐍𝐈𝐒𝐇𝐈𝐍𝐆 𝐏𝐄𝐎𝐏𝐋𝐄.

It is about completing processes.

Investigation.

Evidence.

Decision.

Prosecution where warranted.

Clearance where warranted.

Recovery where lawful.

And a public ending.

𝐓𝐇𝐄 𝟐𝟎𝟏𝟖 𝐍𝐅𝐅 𝐏𝐑𝐎𝐒𝐄𝐂𝐔𝐓𝐈𝐎𝐍

One matter particularly illustrates the problem.

On 𝐎𝐜𝐭𝐨𝐛𝐞𝐫 𝟏𝟖, 𝟐𝟎𝟏𝟖, the EFCC arraigned three Nigeria Football Federation finance officials before the FCT High Court, Maitama, Abuja.

They were:

𝐂𝐡𝐫𝐢𝐬𝐭𝐨𝐩𝐡𝐞𝐫 𝐀𝐧𝐝𝐞𝐤𝐢𝐧 — Director of Administration and Finance

𝐑𝐞𝐚𝐠𝐚𝐧 𝐙𝐚𝐤𝐚 — Cashier

𝐅𝐚𝐝𝐚𝐧𝐚𝐫𝐢 𝐌𝐚𝐦𝐳𝐚 — Head of Finance and Accounts

The case was:

𝐂𝐡𝐚𝐫𝐠𝐞 𝐍𝐨. 𝐅𝐂𝐓/𝐇𝐂/𝐂𝐑/𝟑𝟐𝟒/𝟐𝟎𝟏𝟖

The EFCC prosecution was publicly reported as involving alleged criminal conspiracy, breach of trust and misappropriation of FIFA development funds.

The defendants pleaded not guilty.

The prosecutor was 𝐒𝐭𝐞𝐯𝐞 𝐎𝐝𝐢𝐚𝐬𝐞.

The matter was before 𝐉𝐮𝐬𝐭𝐢𝐜𝐞 𝐏𝐞𝐭𝐞𝐫 𝐎. 𝐀𝐟𝐟𝐞𝐧.

The publicly reported amount was approximately:

𝐔𝐒$𝟗,𝟓𝟑𝟓,𝟗𝟐𝟑.𝟖𝟕

in FIFA development funds.

Published reports also separately cited alleged amounts of approximately:

𝐂𝐡𝐫𝐢𝐬𝐭𝐨𝐩𝐡𝐞𝐫 𝐀𝐧𝐝𝐞𝐤𝐢𝐧 — 𝐔𝐒$𝟏.𝟑 𝐦𝐢𝐥𝐥𝐢𝐨𝐧

𝐑𝐞𝐚𝐠𝐚𝐧 𝐙𝐚𝐤𝐚 — 𝐔𝐒$𝟕.𝟐 𝐦𝐢𝐥𝐥𝐢𝐨𝐧

𝐅𝐚𝐝𝐚𝐧𝐚𝐫𝐢 𝐌𝐚𝐦𝐳𝐚 — 𝐔𝐒$𝟐.𝟑 𝐦𝐢𝐥𝐥𝐢𝐨𝐧

Those component figures total 𝐔𝐒$𝟏𝟎.𝟖 𝐦𝐢𝐥𝐥𝐢𝐨𝐧, which does not correspond mathematically with the separately reported US$9.535 million overall figure.

That numerical inconsistency is another reason the original charge, evidence and complete court record matter.

The published charge particulars also identified the relevant NFF domiciliary account as:

𝐙𝐞𝐧𝐢𝐭𝐡 𝐁𝐚𝐧𝐤 — 𝐀𝐜𝐜𝐨𝐮𝐧𝐭 𝐍𝐨. 𝟓𝟎𝟕𝟎𝟒𝟎𝟕𝟒𝟓𝟔

The original bank mandate identifying the authorised signatories at the relevant time has not been located in the public material we have reviewed.

We will not guess who signed.

We want the record.

𝐅𝐄𝐁𝐑𝐔𝐀𝐑𝐘 𝟐𝟎, 𝟐𝟎𝟐𝟎

The proceedings continued.

The EFCC sought to add then-NFF President 𝐀𝐦𝐚𝐣𝐮 𝐏𝐢𝐧𝐧𝐢𝐜𝐤 and NFF General Secretary 𝐌𝐨𝐡𝐚𝐦𝐦𝐞𝐝 𝐒𝐚𝐧𝐮𝐬𝐢 to the proceeding.

The court declined that application.

The original prosecution remained.

The court fixed 𝐀𝐩𝐫𝐢𝐥 𝟑𝟎, 𝟐𝟎𝟐𝟎 for further trial proceedings.

Then the publicly accessible trail became increasingly difficult to follow.

Justice Affen was subsequently elevated to the Court of Appeal in June 2021.

We have now written directly to the FCT High Court Registry requesting the official procedural status of the case.

Our request asks whether:

the case remains pending;

it was reassigned;

a new judge inherited it;

additional witnesses testified;

additional exhibits were tendered;

the prosecution formally closed;

the matter was stayed;

withdrawn;

struck out;

dismissed;

transferred;

or otherwise concluded.

We have tried to follow the court record.

We reached a point where the publicly accessible trail became unclear.

So we went directly to the court.

And now, respectfully, we are also coming to the institution that prosecuted the case.

𝐌𝐑. 𝐂𝐇𝐀𝐈𝐑𝐌𝐀𝐍, 𝐖𝐇𝐀𝐓 𝐈𝐒 𝐓𝐇𝐄 𝐏𝐑𝐄𝐒𝐄𝐍𝐓 𝐒𝐓𝐀𝐓𝐔𝐒 𝐎𝐅 𝐂𝐇𝐀𝐑𝐆𝐄 𝐍𝐎. 𝐅𝐂𝐓/𝐇𝐂/𝐂𝐑/𝟑𝟐𝟒/𝟐𝟎𝟏𝟖?

If it is active, Nigerians should know.

If it was concluded, Nigerians should know.

If it was discontinued, Nigerians should know.

If a court ruled, the ruling should speak for itself.

If the defendants were cleared, they deserve that clarity too.

𝐓𝐇𝐄 ₦𝟏𝟐 𝐁𝐈𝐋𝐋𝐈𝐎𝐍 𝐈𝐍𝐕𝐄𝐒𝐓𝐈𝐆𝐀𝐓𝐈𝐎𝐍

There is also the much more recent matter involving a reported:

₦𝟏𝟐 𝐁𝐈𝐋𝐋𝐈𝐎𝐍

Federal Government intervention connected with national-team financial obligations.

The public record indicates that the money was associated with outstanding coaches’ salaries, players’ allowances, bonuses and other national-team commitments.

A Freedom of Information request dated 𝐀𝐮𝐠𝐮𝐬𝐭 𝟕, 𝟐𝟎𝟐𝟔 sought NFF financial records and utilisation logs relating to the intervention.

The NFF reportedly received the request on 𝐀𝐮𝐠𝐮𝐬𝐭 𝟏𝟏, 𝟐𝟎𝟐𝟔.

On 𝐀𝐮𝐠𝐮𝐬𝐭 𝟏𝟖, 𝟐𝟎𝟐𝟔, the NFF responded through correspondence referenced:

𝐍𝐅𝐅/𝐋𝐄𝐆/𝟏𝟎/𝟏/𝟖𝟕𝟗

The letter was reportedly signed by 𝐎𝐧𝐨𝐣𝐚 𝐉𝐨𝐬𝐡𝐮𝐚, 𝐄𝐬𝐪., on behalf of General Secretary 𝐃𝐫. 𝐌𝐨𝐡𝐚𝐦𝐦𝐞𝐝 𝐒𝐚𝐧𝐮𝐬𝐢.

The NFF’s position was that relevant records were already with the EFCC and ICPC because the matter was under investigation.

Subsequent reporting said some NFF officials had been invited, had given statements and were on administrative bail.

Then, on 𝐀𝐮𝐠𝐮𝐬𝐭 𝟐𝟖, 𝟐𝟎𝟐𝟔, EFCC spokesman 𝐃𝐞𝐥𝐞 𝐎𝐲𝐞𝐰𝐚𝐥𝐞 publicly stated that the investigation was ongoing.

That gives Nigerians an important fact:

𝐓𝐇𝐄 𝐈𝐍𝐕𝐄𝐒𝐓𝐈𝐆𝐀𝐓𝐈𝐎𝐍 𝐄𝐗𝐈𝐒𝐓𝐒.

What Nigerians do not yet have is the ending.

How much actually reached the NFF?

When was it transferred?

Into which account?

What was the approved expenditure schedule?

Who received payments?

Which players?

Which coaches?

Which old obligations?

Which vendors?

Which third parties?

Who authorised each transaction?

Were all advances retired?

Were all payments supported by vouchers and receipts?

Did the EFCC trace any money to private accounts?

Was any money recovered?

Was any asset frozen?

Was any charge prepared?

Was any person cleared?

Was anyone recommended for prosecution?

What remains outstanding?

Those are not accusations.

They are the questions an unfinished investigation naturally creates.

𝐓𝐇𝐄 ₦𝟏𝟕 𝐁𝐈𝐋𝐋𝐈𝐎𝐍 𝐐𝐔𝐄𝐒𝐓𝐈𝐎𝐍

There is another major figure in the public record:

₦𝟏𝟕 𝐁𝐈𝐋𝐋𝐈𝐎𝐍.

National Sports Commission Chairman 𝐒𝐡𝐞𝐡𝐮 𝐃𝐢𝐤𝐤𝐨 publicly discussed an approximately ₦17 billion one-time Federal Government intervention received by the NFF around December 2023 to January 2024.

His public explanation was that the money entered the NFF’s CBN account and had already been spent by the time the National Sports Commission assumed responsibility.

That does not prove criminal wrongdoing.

It creates an accounting question.

What was requested?

What was approved?

What amount was released?

What amount entered the NFF account?

Who authorised expenditure?

Who received payments?

What liabilities were inherited?

Which liabilities were cleared?

What remained unpaid?

What did the audited accounts show?

What did the management letters show?

Were any transactions queried?

And one question now becomes especially important:

𝐈𝐒 𝐓𝐇𝐄 ₦𝟏𝟐 𝐁𝐈𝐋𝐋𝐈𝐎𝐍 𝐔𝐍𝐃𝐄𝐑 𝐄𝐅𝐂𝐂/𝐈𝐂𝐏𝐂 𝐈𝐍𝐕𝐄𝐒𝐓𝐈𝐆𝐀𝐓𝐈𝐎𝐍 𝐏𝐀𝐑𝐓 𝐎𝐅 𝐓𝐇𝐄 ₦𝟏𝟕 𝐁𝐈𝐋𝐋𝐈𝐎𝐍 — 𝐎𝐑 𝐈𝐒 𝐈𝐓 𝐀 𝐒𝐄𝐏𝐀𝐑𝐀𝐓𝐄 𝐅𝐔𝐍𝐃𝐈𝐍𝐆 𝐒𝐓𝐑𝐄𝐀𝐌?

We do not want to add figures together without documentary proof.

We want the records to establish the relationship.

𝐓𝐇𝐄 𝟐𝟎𝟎𝟗 𝐔𝐒$𝟐𝟑𝟔,𝟎𝟎𝟎 𝐂𝐀𝐒𝐄

Another unresolved historical financial matter concerns approximately:

𝐔𝐒$𝟐𝟑𝟔,𝟎𝟎𝟎

reported stolen from the NFF secretariat in March 2009.

Police investigation and prosecution followed.

Years later, the public should be able to answer two basic questions:

What was the final judicial outcome?

Was the money recovered?

If there was a conviction, where is the final record?

If the defendants were acquitted, where is the final record?

If money was recovered, how much?

If it was not recovered, what became of the recovery effort?

That is not about reopening old accusations.

It is about closing old files.

𝐓𝐇𝐄 𝟐𝟎𝟏𝟔 𝐅𝐈𝐅𝐀 𝐀𝐔𝐃𝐈𝐓 𝐐𝐔𝐄𝐒𝐓𝐈𝐎𝐍

In 𝐃𝐞𝐜𝐞𝐦𝐛𝐞𝐫 𝟐𝟎𝟏𝟔, another major financial controversy entered the public record.

At the time, the Nigeria Football Federation was led by 𝐀𝐦𝐚𝐣𝐮 𝐏𝐢𝐧𝐧𝐢𝐜𝐤 as President, with 𝐃𝐫. 𝐌𝐨𝐡𝐚𝐦𝐦𝐞𝐝 𝐒𝐚𝐧𝐮𝐬𝐢 serving as General Secretary.

A FIFA-related audit review raised questions concerning a:

𝐔𝐒$𝟏.𝟏 𝐦𝐢𝐥𝐥𝐢𝐨𝐧 𝐅𝐈𝐅𝐀 𝐝𝐞𝐯𝐞𝐥𝐨𝐩𝐦𝐞𝐧𝐭 𝐠𝐫𝐚𝐧𝐭

and reported inadequate supporting documentation for approximately:

𝐔𝐒$𝟖𝟎𝟐,𝟎𝟎𝟎.

Then-Sports Minister 𝐒𝐨𝐥𝐨𝐦𝐨𝐧 𝐃𝐚𝐥𝐮𝐧𝐠 publicly demanded a detailed accounting of the receipt, disbursement and application of the FIFA development grant and called for an independent audit. He said FIFA had withheld further development funding because adequate documentation had not been provided for approximately US$802,000 of the grant. 

But the NFF disputed the suggestion that the issue amounted automatically to theft or diversion.

The federation said its accounts had already been audited by PricewaterhouseCoopers, maintained that there were no discrepancies in its audited accounts, and argued that the Sports Minister had been misinformed about the activities of the NFF board. 

Then-NFF President 𝐀𝐦𝐚𝐣𝐮 𝐏𝐢𝐧𝐧𝐢𝐜𝐤 subsequently provided a public explanation of how the questioned approximately 𝐔𝐒$𝟖𝟎𝟏,𝟗𝟐𝟗 had been spent and said the federation was not opposed to a further audit. He also pointed to the NFF’s engagement of PricewaterhouseCoopers as external auditors and Financial Derivatives as financial consultants. 

That competing account must remain in the record.

An audit query is not a conviction.

Missing or inadequate supporting documentation does not, by itself, prove criminal misappropriation.

But neither does a denial or internal explanation close an audit question.

𝐓𝐇𝐄 𝐑𝐄𝐂𝐎𝐑𝐃 𝐒𝐓𝐈𝐋𝐋 𝐍𝐄𝐄𝐃𝐒 𝐀 𝐅𝐈𝐍𝐀𝐋 𝐀𝐍𝐒𝐖𝐄𝐑.

What happened after the audit query?

What supporting documentation was eventually provided?

What expenditures did FIFA ultimately accept?

What expenditures, if any, remained unsupported?

Was any money refunded?

Did FIFA formally close the matter?

When were development funds restored?

Did the Sports Ministry’s requested independent audit take place?

What did that audit conclude?

Was any aspect referred to the 𝐄𝐅𝐂𝐂 or 𝐈𝐂𝐏𝐂?

Were 𝐀𝐦𝐚𝐣𝐮 𝐏𝐢𝐧𝐧𝐢𝐜𝐤, 𝐌𝐨𝐡𝐚𝐦𝐦𝐞𝐝 𝐒𝐚𝐧𝐮𝐬𝐢, or any other NFF official subsequently questioned specifically in relation to this grant?

Was anybody cleared?

Was anybody sanctioned?

And where is the public closing document that tells Nigerians how the 𝐔𝐒$𝟖𝟎𝟐,𝟎𝟎𝟎 issue finally ended?

Those are the questions that matter now.

Not another accusation.

Not another headline.

𝐓𝐇𝐄 𝐅𝐈𝐍𝐀𝐋 𝐑𝐄𝐂𝐎𝐑𝐃.

Because if the NFF’s explanation was ultimately accepted, the public should know that.

If money was refunded, the public should know that.

If documentation was corrected and FIFA closed the matter, the public should know that.

And if the matter led to further investigation, sanction or recovery, the public should know that too.

𝐀𝐂𝐂𝐎𝐔𝐍𝐓𝐀𝐁𝐈𝐋𝐈𝐓𝐘 𝐑𝐄𝐐𝐔𝐈𝐑𝐄𝐒 𝐌𝐎𝐑𝐄 𝐓𝐇𝐀𝐍 𝐓𝐇𝐄 𝐎𝐏𝐄𝐍𝐈𝐍𝐆 𝐐𝐔𝐄𝐑𝐘.

𝐈𝐓 𝐑𝐄𝐐𝐔𝐈𝐑𝐄𝐒 𝐓𝐇𝐄 𝐂𝐋𝐎𝐒𝐈𝐍𝐆 𝐀𝐍𝐒𝐖𝐄𝐑.

𝐓𝐇𝐄 𝐔𝐒$𝟐𝟓 𝐌𝐈𝐋𝐋𝐈𝐎𝐍 𝐏𝐀𝐑𝐋𝐈𝐀𝐌𝐄𝐍𝐓𝐀𝐑𝐘 𝐈𝐍𝐐𝐔𝐈𝐑𝐘

On 𝐎𝐜𝐭𝐨𝐛𝐞𝐫 𝟐𝟖, 𝟐𝟎𝟐𝟓, the House of Representatives resolved to investigate allegations concerning more than:

𝐔𝐒$𝟐𝟓 𝐦𝐢𝐥𝐥𝐢𝐨𝐧

in FIFA and CAF development grants reportedly received by the NFF between 2015 and 2025. 

The NFF disputed allegations of misuse and argued that FIFA and CAF funds were purpose-specific, subject to auditing and, in some cases, paid directly to approved contractors or consultants.

Again:

A parliamentary motion is not a conviction.

An allegation is not a finding.

A denial is not an independent audit.

The proper answer is the completed parliamentary record.

Yet by January 15, 2026, reporting said the House committee had still not submitted its findings more than two months after the probe was ordered. 

That leaves another unfinished question:

Where is the final committee report?

What evidence was received?

What projects were examined?

What findings were made?

What recommendations followed?

Was anything referred to the EFCC?

Was anything referred to the ICPC?

Was anything sent to the Auditor-General?

Was anybody cleared?

Was anybody sanctioned?

The Nigerian public deserves the final page, not only the opening headline.

𝐓𝐇𝐑𝐄𝐄 𝐃𝐄𝐂𝐀𝐃𝐄𝐒 — 𝐓𝐇𝐄 𝐏𝐀𝐓𝐓𝐄𝐑𝐍 𝐈𝐒 𝐖𝐇𝐀𝐓 𝐂𝐎𝐍𝐂𝐄𝐑𝐍𝐒 𝐔𝐒

The individual cases are different.

Different administrations.

Different funding sources.

Different allegations.

Different agencies.

Different legal circumstances.

They should never be collapsed into one accusation.

But viewed across roughly three decades of Nigerian football-finance controversies, one institutional concern keeps returning:

Where is the ending?

What happened?

Who was cleared?

Who was prosecuted?

Who was convicted?

What was recovered?

What was reconciled?

What remained missing?

Which project was completed?

Which debt was settled?

Which audit query was closed?

Which case died?

And why?

𝐓𝐇𝐀𝐓 𝐈𝐒 𝐓𝐇𝐄 𝐏𝐀𝐑𝐓 𝐎𝐅 𝐀𝐂𝐂𝐎𝐔𝐍𝐓𝐀𝐁𝐈𝐋𝐈𝐓𝐘 𝐍𝐈𝐆𝐄𝐑𝐈𝐀𝐍 𝐅𝐎𝐎𝐓𝐁𝐀𝐋𝐋 𝐊𝐄𝐄𝐏𝐒 𝐌𝐈𝐒𝐒𝐈𝐍𝐆.

𝐖𝐇𝐘 𝐓𝐇𝐈𝐒 𝐌𝐀𝐓𝐓𝐄𝐑𝐒 𝐁𝐄𝐘𝐎𝐍𝐃 𝐀𝐂𝐂𝐎𝐔𝐍𝐓𝐈𝐍𝐆

Football is one of the few institutions capable of bringing millions of Nigerians together at the same moment.

When Nigeria scores, people who may disagree about almost everything else celebrate the same goal.

That gives football extraordinary national importance.

And that is precisely why money intended for Nigerian football deserves extraordinary care.

These resources are supposed to produce:

pitches;

training centres;

academies;

grassroots competitions;

youth development;

women’s football;

coach education;

referee development;

medical support;

player welfare;

national-team preparation;

and infrastructure.

When development money produces development, everyone can see it.

A pitch exists.

A training centre opens.

A youth competition runs.

A coach is paid.

A player receives his allowance.

A project is completed.

An academy produces players.

The accounting ends in something real.

But when the public repeatedly hears about millions of dollars and billions of naira while development remains inadequate, the questions become unavoidable.

What happened to the money?

Where is the facility?

Where is the programme?

Where is the audit?

Where is the investigation?

Where is the judgment?

Where is the recovery?

Where is the accountability?

𝐓𝐇𝐄 𝐂𝐎𝐍𝐓𝐈𝐍𝐔𝐈𝐓𝐘 𝐐𝐔𝐄𝐒𝐓𝐈𝐎𝐍

Another concern is institutional continuity.

The same relatively small circle of administrators and football-government actors has appeared repeatedly across different administrations, committees and eras.

That fact alone proves nothing improper.

Experience can be valuable.

Continuity can preserve institutional memory.

But longevity also increases the importance of documentary accountability.

A senior administrator who has served through multiple administrations may possess enormous institutional knowledge.

That does not mean he personally authorised every transaction.

It does not prove wrongdoing.

But the institution should always be able to show:

who initiated a payment;

who verified it;

who approved it;

who signed;

who received it;

who reconciled it;

who audited it;

and who answered when something went wrong.

A title is not evidence of guilt.

A position is not evidence of criminal responsibility.

𝐓𝐇𝐄 𝐃𝐎𝐂𝐔𝐌𝐄𝐍𝐓𝐀𝐑𝐘 𝐓𝐑𝐀𝐈𝐋 𝐈𝐒.

That is what we are asking for.

𝐌𝐑. 𝐂𝐇𝐀𝐈𝐑𝐌𝐀𝐍, 𝐓𝐇𝐈𝐒 𝐈𝐒 𝐎𝐔𝐑 𝐑𝐄𝐐𝐔𝐄𝐒𝐓

We respectfully ask the EFCC to help bring documentary closure to Nigerian football-finance matters within its jurisdiction.

Not through headlines.

Not through speculation.

Not through trial by social media.

Through the record.

For every relevant matter, Nigerians should ultimately be able to see:

𝐂𝐀𝐒𝐄 𝐎𝐑 𝐈𝐍𝐕𝐄𝐒𝐓𝐈𝐆𝐀𝐓𝐈𝐎𝐍 𝐍𝐔𝐌𝐁𝐄𝐑

𝐈𝐍𝐕𝐄𝐒𝐓𝐈𝐆𝐀𝐓𝐈𝐎𝐍 𝐒𝐓𝐀𝐓𝐔𝐒

𝐀𝐌𝐎𝐔𝐍𝐓 𝐈𝐍𝐕𝐎𝐋𝐕𝐄𝐃

𝐒𝐎𝐔𝐑ð�ÔÃ𝐄 𝐎𝐅 𝐅𝐔𝐍𝐃𝐒

𝐏𝐔𝐑𝐏𝐎𝐒𝐄 𝐎𝐅 𝐅𝐔𝐍𝐃𝐒

𝐏𝐄𝐑𝐒𝐎𝐍𝐒 𝐈𝐍𝐕𝐄𝐒𝐓𝐈𝐆𝐀𝐓𝐄𝐃

𝐄𝐕𝐈𝐃𝐄𝐍𝐂𝐄 𝐄𝐒𝐓𝐀𝐁𝐋𝐈𝐒𝐇𝐄𝐃

𝐀𝐌𝐎𝐔𝐍𝐓 𝐑𝐄𝐂𝐎𝐕𝐄𝐑𝐄𝐃, 𝐈𝐅 𝐀𝐍𝐘

𝐂𝐇𝐀𝐑𝐆𝐄𝐒 𝐅𝐈𝐋𝐄𝐃, 𝐈𝐅 𝐀𝐍𝐘

𝐂𝐎𝐔𝐑𝐓 𝐒𝐓𝐀𝐓𝐔𝐒

𝐅𝐈𝐍𝐀𝐋 𝐎𝐔𝐓𝐂𝐎𝐌𝐄

That would protect everyone.

It would protect innocent people from permanent suspicion.

It would protect investigators from accusations that cases simply disappear.

It would protect public money.

It would protect the credibility of the EFCC.

And it would protect Nigerian football from a culture in which allegations are remembered but outcomes are forgotten.

𝐍𝐎𝐁𝐎𝐃𝐘 𝐒𝐇𝐎𝐔𝐋𝐃 𝐆𝐎 𝐓𝐎 𝐉𝐀𝐈𝐋 𝐁𝐄𝐂𝐀𝐔𝐒𝐄 𝐓𝐇𝐄 𝐏𝐔𝐁𝐋𝐈𝐂 𝐈𝐒 𝐀𝐍𝐆𝐑𝐘.

But where admissible evidence proves criminal wrongdoing and the law supports prosecution, accountability should not disappear because the person involved is influential, familiar or connected to football.

Equally, where an investigation establishes no criminal wrongdoing, that person deserves a clear ending too.

Either outcome serves the public interest.

Because:

𝐀𝐂𝐂𝐎𝐔𝐍𝐓𝐀𝐁𝐈𝐋𝐈𝐓𝐘 𝐈𝐒 𝐍𝐎𝐓 𝐀 𝐏𝐑𝐄𝐃𝐄𝐓𝐄𝐑𝐌𝐈𝐍𝐄𝐃 𝐕𝐄𝐑𝐃𝐈𝐂𝐓.

𝐈𝐓 𝐈𝐒 𝐀 𝐂𝐎𝐌𝐏𝐋𝐄𝐓𝐄 𝐏𝐑𝐎𝐂𝐄𝐒𝐒.

Investigation.

Evidence.

Decision.

Prosecution where warranted.

Clearance where warranted.

Recovery where legally justified.

Judgment where a case reaches court.

And a final public record.

𝐓𝐇𝐀𝐓 𝐈𝐒 𝐖𝐇𝐀𝐓 𝐃𝐄𝐓𝐄𝐑𝐑𝐄𝐍𝐂𝐄 𝐋𝐎𝐎𝐊𝐒 𝐋𝐈𝐊𝐄.

Mr. Chairman, your own recent public statements make this request especially timely.

You have said that the EFCC received 49,673 petitions between October 2023 and July 2026, investigated 39,615 cases, filed 14,476 cases in court, and secured 10,872 convictions. You have also said the Commission recovered more than ₦1.23 trillion and approximately US$684.47 million during the same broad period. 

You have said that more than 40 EFCC employees were dismissed for corruption and financial malpractice, and that some were being prosecuted. 

You have also said that the Commission receives tens of thousands of public-corruption petitions and that some case files are deeply troubling. 

Those are strong standards.

We are respectfully asking that the unresolved Nigerian football files be measured against the same standard.

𝐈𝐍𝐕𝐄𝐒𝐓𝐈𝐆𝐀𝐓𝐄.

𝐄𝐒𝐓𝐀𝐁𝐋𝐈𝐒𝐇 𝐓𝐇𝐄 𝐅𝐀𝐂𝐓𝐒.

𝐏𝐑𝐎𝐒𝐄𝐂𝐔𝐓𝐄 𝐖𝐇𝐄𝐑𝐄 𝐓𝐇𝐄 𝐄𝐕𝐈𝐃𝐄𝐍𝐂𝐄 𝐒𝐔𝐏𝐏𝐎𝐑𝐓𝐒 𝐈𝐓.

𝐂𝐋𝐄𝐀𝐑 𝐏𝐄𝐎𝐏𝐋𝐄 𝐖𝐇𝐄𝐑𝐄 𝐈𝐓 𝐃𝐎𝐄𝐒 𝐍𝐎𝐓.

𝐑𝐄𝐂𝐎𝐕𝐄𝐑 𝐏𝐔𝐁𝐋𝐈𝐂 𝐌𝐎𝐍𝐄𝐘 𝐖𝐇𝐄𝐑𝐄 𝐓𝐇𝐄 𝐋𝐀𝐖 𝐀𝐋𝐋𝐎𝐖𝐒.

𝐀𝐍𝐃 𝐋𝐄𝐓 𝐓𝐇𝐄 𝐏𝐔𝐁𝐋𝐈𝐂 𝐊𝐍𝐎𝐖 𝐓𝐇𝐄 𝐎𝐔𝐓ð�ÔÃ𝐎𝐌𝐄.

That is all we are asking.

Football has carried too many unfinished financial questions for too long.

We have followed the public record.

We have written to the court.

Where the trail becomes unclear, we will continue asking.

Not because this gives us pleasure.

It does not.

But because young Nigerians deserve pitches instead of unfinished projects.

Players deserve payment instead of promises.

Coaches deserve contracts that are honoured.

Communities deserve facilities.

Supporters deserve transparency.

And Nigerian football deserves an accounting system in which every naira and every dollar can be followed from:

𝐒𝐎𝐔𝐑ð�ÔÃ𝐄

to

𝐀𝐏𝐏𝐑𝐎𝐕𝐀𝐋

to

𝐏𝐀𝐘𝐌𝐄𝐍𝐓

to

𝐑𝐄ð�ÔÃ𝐈𝐏𝐈𝐄𝐍𝐓

to

𝐏𝐑𝐎𝐉𝐄ð�ÔÃ𝐓

to

𝐀𝐔𝐃𝐈𝐓

to

𝐎𝐔𝐓ð�ÔÃ𝐎𝐌𝐄.

Mr. Chairman, you have spoken about cleaning your own institution.

That principle deserves to be applied wherever public resources are involved.

So we respectfully ask:

𝐏𝐋𝐄𝐀𝐒𝐄 𝐇𝐄𝐋𝐏 𝐍𝐈𝐆𝐄𝐑𝐈𝐀𝐍𝐒 𝐅𝐎𝐋𝐋𝐎𝐖 𝐓𝐇𝐄𝐒𝐄 𝐅𝐎𝐎𝐓𝐁𝐀𝐋𝐋 𝐅𝐈𝐋𝐄𝐒 𝐓𝐎 𝐓𝐇𝐄𝐈𝐑 𝐋𝐀𝐖𝐅𝐔𝐋 𝐂𝐎𝐍𝐂𝐋𝐔𝐒𝐈𝐎𝐍.

Not because we have already decided who is guilty.

We have not.

But because an unresolved case leaves suspicion hanging over everyone.

A completed case gives everyone an answer.

And after nearly three decades of recurring questions around Nigerian football money, Nigerians deserve more than another beginning.

𝐓𝐇𝐄𝐘 𝐃𝐄𝐒𝐄𝐑𝐕𝐄 𝐀𝐍 𝐄𝐍𝐃𝐈𝐍𝐆.

Respectfully,

Paul Lucky Okoku

FIFA Legend | Former Nigeria Flying Eagles Vice-Captain | Former Super Eagles International | AFCON Silver Medalist | Football Historian | Football Analyst | Investigative Football Writer | Founder & CEO, GTCF

𝐀𝐔𝐓𝐇𝐎𝐑’𝐒 𝐍𝐎𝐓𝐄: This open letter forms part of The Gladiators Beyond the Arena, an ongoing documentary examination of Nigerian football governance, financial accountability and institutional responsibility. Its purpose is to identify unresolved public-record questions and seek documentary closure. It does not seek to determine criminal liability outside the lawful investigative and judicial process.

𝐑𝐄𝐒𝐄𝐀𝐑𝐂𝐇 𝐍𝐎𝐓𝐄: This letter draws on publicly reported court proceedings, EFCC statements and prosecutions, government records, NFF responses, FIFA-related audit reporting, parliamentary proceedings, publicly reported investigations and other verifiable documentary sources. Where reported figures conflict — including the figures associated with Charge No. FCT/HC/CR/324/2018 — that conflict is disclosed rather than resolved by assumption. Where the final status of an investigation, prosecution, audit or parliamentary inquiry could not be established from the public material reviewed, it is described as unresolved.

𝐑𝐄𝐅𝐄𝐑𝐄𝐍ð�ÔÃ𝐄𝐒:

𝐎𝐜𝐭𝐨𝐛𝐞𝐫 𝟏𝟐, 𝟐𝟎𝟐𝟑 — State House announcement appointing Ola Olukoyede EFCC Executive Chairman. 

𝐀𝐮𝐠𝐮𝐬𝐭 𝟑𝟏, 𝟐𝟎𝟐𝟔 — public reporting of Olukoyede’s disclosure that more than 40 EFCC staff had been dismissed for corruption and financial malpractice, with some being prosecuted. 

𝐒𝐞𝐩𝐭𝐞𝐦𝐛𝐞𝐫 𝟏, 𝟐𝟎𝟐𝟔 — EFCC performance figures covering petitions, investigations, filings, convictions and recoveries under Olukoyede. 

𝐃𝐞𝐜𝐞𝐦𝐛𝐞𝐫 𝟏𝟗, 𝟐𝟎𝟏𝟔 — reporting on the FIFA audit query concerning the US$1.1 million grant and approximately US$802,000 in questioned documentation. 

𝐎𝐜𝐭𝐨𝐛𝐞𝐫 𝟐𝟖, 𝟐𝟎𝟐𝟓 — House of Representatives resolution to investigate alleged misuse of more than US$25 million in FIFA/CAF grants. 

𝐉𝐚𝐧𝐮𝐚𝐫𝐲 𝟏𝟓, 𝟐𝟎𝟐𝟔 — reporting that the House committee had not yet submitted its findings on that inquiry. 

𝐓𝐑𝐀𝐍𝐒𝐏𝐀𝐑𝐄𝐍𝐂𝐘 𝐍𝐎𝐓𝐄: Nothing in this letter should be read as declaring Ola Olukoyede, Ibrahim Musa Gusau, Mohammed Sanusi, Amaju Pinnick, Christopher Andekin, Reagan Zaka, Fadanari Mamza, or any other person guilty of fraud, corruption, embezzlement, misappropriation or any other offence unless such guilt has been established by a competent court.

Allegations remain allegations.

Investigations remain investigations.

Audit queries remain audit queries.

Parliamentary inquiries remain inquiries.

Defendants who pleaded not guilty remain entitled to the presumption of innocence unless and until a competent court determines otherwise.

Where competing accounts exist, they should be tested against underlying documents.

Any correction, official response, charge sheet, EFCC or ICPC statement, court ruling, judgment, audit report, bank record, government release schedule, parliamentary report or other verifiable documentary evidence that clarifies these matters is welcome and will be incorporated into the continuing public record.

Feedback, comments, corrections, or documented contributions submitted in response to this public letter may be quoted or shared publicly, with appropriate attribution, as part of the continuing public discussion. If you do not want your feedback shared publicly, please state that clearly when submitting it.

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