FOR  years, the Petroleum Training Institute (PTI) in Nigeria has been bleeding funds through a coordinated scheme allegedly masterminded by its Director of Finance, Aliyu Mafindi. The ICIR’s investigation reveals that since 2018, millions of naira have been fraudulently siphoned from the institution under the guise of oversight visits by National Assembly members visits that never happened.

Read the development HERE

Reappointment amid allegations

Despite his initial tenure ending in 2021 and an internal probe by PTI’s Anti-Corruption and Transparency Unit (ACTU), Mafindi returned to office in 2023. Since then, the financial manipulation has evolved, with payments increasingly routed through proxies and staff accounts.

Financial records obtained and reviewed by The ICIR, revealed how the funds meant for oversight and other visitations by federal lawmakers ended up in his personal accounts.  Beyond being a case of financial misconduct, findings indicate that these actions, including using personal and proxy accounts for government related projects, constitute criminal offences under Nigerian law. These include forgery, conspiracy to defraud and abuse of office, all of which carry legal consequences.

Web of corruption dating back to 2018

When Mafindi was appointed as Director of Finance at the Petroleum Institute of Nigeria in 2017, a source said it only took him a few months to lay the groundwork for a chain of financial malfeasance at the Institute, one that would see him amass millions within a few years.  By 2018, he had allegedly built a network that would later go on to siphon over N200 million from PTI’s coffers.

Source(s) in the Institute, along with financial documents and internal memo obtained by The ICIR, detail how public funds, using payments for purported visits by members of the National Assembly was misappropriated.  

One of the official at the Institute who spoke on condition of anonymity, said, “Since 2018, we’ve seen instances where money was disbursed for National Assembly visits that never happened.”

The ICIR reports that  oversight visits by the National Assembly to government agencies are routine. These visits often come with financial provisions for logistics, accommodation, and honorariums. The Petroleum Institute, like other agencies, regularly receives official letters from lawmakers planning oversight visits. 

An internal memo obtained by The ICIR, showing that Mafindi requested N21 million for an oversight visitInternal records show that in March 2018, N21.85 million was paid for the logistics and accommodation of a National Assembly committee tasked with auditing the Institute’s internally generated revenue from the previous year. The breakdown included business-class tickets for the lawmakers, accommodation at hotels, and additional allowances for secretariat staff. 

Also, on May 8, 2018, another memo claimed that the the House Public Committee was scheduled to visit PTI from April 30-May 9, 2018. According to the memo, the visitation was meant for the examination of Value Added Tax, withhold taxes, contract documents and payment vouchers for the period of 2013-2014.

The finance director once again requested funds for logistics, accommodation, and honorarium, totalling N15,500,000, with financial records showing that the money was released to him.

However, our source in the Institute confirmed that the supposed oversight visits never took place, despite handwritten notes on documents indicating approval from the Institute’s former Principal, Sunny Iyuke, and other officials. 

In December 2018, internal financial records from the Institute show that N25.76 million was approved and released for the logistics, accommodation, and air tickets for members of the House of Representatives Committee on Petroleum Resources (Upstream) who purportedly visited the Institute.

The committee was scheduled to conduct an oversight visit to scrutinise the Institute’s revenues and expenditures but the visit never took place. 

Suspicious transactions in 2018

• March 2018: ₦21.85 million approved for oversight of PTI’s 2017 revenues.

• May 2018: ₦15.5 million requested for another visit to examine tax and contract records.

• December 2018: ₦25.76 million disbursed for a scheduled visit by the House Committee on Petroleum Resources (Upstream)—a visit that never occurred.

When The ICIR reached out to the concerned committee chairmen in the National Assembly, some of them said they have never been to the Institute within the year in review.  Others promised to get back for more clarification as they expressed doubts about any such visit.

Questionable approvals

By 2019, the scheme had expanded. The finance director according to internal sources allegedly began using forged letters from the National Assembly requesting visits that were never planned.

Also, in some of the memos he requested money, with the Director of Finance only referenced non-existing letters and proceeded to make payments into his accounts. 

One such document, dated March 6, 2019, was a memo from the Petroleum Training Institute (PTI) Budget and Accounts department, addressed to the Principal/Chief Executive.

The memo referenced an oversight visit by the Senate Committee on Petroleum Resources (Upstream), scheduled for March 13-15, 2019.

According to the document, PTI was instructed to prepare logistics, accommodation, and flight tickets for committee members, the clerk, and their assistants. The total sum allocated was N19,940,000. 

However, a source familiar with the matter claimed that no such visit ever took place. 

“There was no Senate Committee visit to PTI during that period,” a source said, adding, “This was purely one of the cases of forged approvals and internal fraud.”

Also, public search records using related keywords did not show that such a visitation took place by the committee in 2019. The only captured probe by the National Assembly was the House of Representatives Committee’s scrutiny of financial records from the Nigerian Upstream Petroleum Regulatory Commission

A similar memo, dated January 25, 2019, referenced another purported visit by the same committee. This time no visitation date was stated, but the sum of N22,865,000 was paid to Mafindi for the committee members upkeep.

In both cases, an official at the PTI insists that no federal lawmakers visited the institution.

Suspicious transactions in 2019

• March 2019: ₦19.94 million released for a Senate Committee visit that never happened.

• January 2019: ₦22.86 million paid into Mafindi’s account for an undefined oversight visit.

Audit reports raised red flags about these transactions. In one instance, an internal audit in a memo dated July 10, 2019 questioned the legitimacy of a ₦22.86 million payment, citing lack of supporting documentation for the payment voucher (P.V No. 75837).

Further investigation revealed that another document titled, “Matters Arising from Oversight Visit” was recycled for a letter dated January 31, 2019. This was in respect of another financial transaction for the purported March 23–25 oversight visits to PTI over budget defence by the House Committee for the 2019 budget hearing.

Lawmakers not aware of such visits

When The ICIR reached out to the then House of Representatives Committee on Petroleum Resources (Upstream) chairman, Victor Nwokolo, he was not certain of any visitation during that period and noted that committee members rarely conducted oversight visits in 2019 as it was electioneering period.

Nwokolo scheduled a meeting with The ICIR for further discussions, but our reporter’s efforts to meet with him were unsuccessful, as subsequent calls and text messages to his number on March 18 and 24 went unanswered.

The 2019 general election was held in February 23, 2019. The National Assembly (NASS) elections, including those for the House of Representatives and the Senate, were held on the same day as the presidential election. 

Given this timeline, the electioneering period in mid 2018 and early 2019 was particularly intense for Nigerian politicians, with political campaigns and preparations dominating the activities of lawmakers.

Receiving public fund through personal account

Payment vouchers for 2018 and 2019 seen by The ICIR confirm that funds were funnelled into Mafindi’s account, a direct violation of Nigeria’s Public Sector Financial Regulation Act.

Section 713 states: “An officer who pays public money into a private account is deemed to have done so with fraudulent intention.”

The section further states that “Personal money shall in no circumstances be paid into a government bank account, nor shall any public money be paid into a private bank account. 

One of the payment vouchers showing how millions was paid directly into Mafindi’s account.

The 2024 ghost visit

Mafindi’s reappointment in 2023 marked a new phase of the scheme. With the appointment of Principal/Executive Director  Samuel Onoji in March 2024 an alleged lally, fraudulent payments resumed, this time through proxy accounts.

Mafindi’s first term ended in 2021, during which he was investigated by the Institute’s Anti-Corruption and Transparency Unit (ACTU) following multiple complaints and petitions from whistleblowers within the institution. 

According to an insider, Onoji has been aiding the misappropriation of funds by the finance director under the guise of oversight visits due to their long-time friendship.

Documents reviewed by The ICIR reveal that on at least two occasions between January to April 2024, Mafindi requested payments for National Assembly committee upkeep during supposed visitations. However, this time, the funds were disbursed to multiple individuals.

For instance, in March 2024, he processed a request for N25.8 million, supposedly to cover logistics and honoraria for lawmakers from the House Committee on Public Accounts who planned to visit the Institute. Investigation showed that no such visit took place, but the money was paid to one Faizu Mahmud, a non-staff member of the Institute, after being approved by Onoji. 

The chairman of the Committee, Bamidele Salam confirmed to The ICIR that the committee has not visited the Institute since 2023.

The following month, in April, N43.4 million was allocated to Suleiman Zailani, the Institute’s Head of Public Affairs, under the guise of facilitating a visit by the House Committee on Public Procurement. Yet, when The ICIR contacted chairman of the committee, Unyime Idem, he dismissed knowledge of any such trip.

Suspicious transactions in 2024

• March 2024: ₦25.8 million disbursed to Faizu Mahmud, a non-staff member, for a House Public Accounts Committee visit that never occurred.

• April 2024: ₦43.4 million paid to Suleiman Zailani, Head of Public Affairs, under the guise of a visit by the House Committee on Public Procurement.

These approvals and payments violate multiple financial laws, including Nigeria’s Public Procurement Act (2007) and the Financial Regulations (2009), which mandate transparency and due process in public expenditure. 

Similarly, Section 713 of the Financial Regulations prohibits the diversion of government funds into private accounts or proxies, while Section 3106 requires that all disbursements be backed by proper documentation.

Section 3106 reads,“A public officer who makes an irregular payment from public funds, shall be given 21 days notice to offer an explanation. Where no satisfactory explanation is given,the amount involved shall be recovered from the officer and such officer shall be removed from the schedule.”

‘This is very terrible; the crooks must be brought to book’

When contacted, the Chairman House of Representatives Public Accounts Committee, Bamidele Salam, dismissed any visits by the committee to the Institute since 2023.

On three different instances as referenced by the Institute Finance Director that the public accounts committee would be visiting, Salam said neither he nor any of committee members had visited the PTI-at least to the best of his knowledge and that of the House clerk.

‘We never planned, proposed or intended any visit to that Institute. There was absolutely nothing of such,” he said, reiterating that, “For the benefit of doubt, I restate again that this Institute has not featured in any of our hearings nor have we had any engagement with them in the last two years.

“The crooks who invented the phantom oversight must be identified and brought to book! I am still in shock as to that audacious thievery.”

The ICIR further shared with him one of the letters purported to have come from the committee and addressed to the Institute, asking it to appear before the committee on or before February 19, 2024 for revenue leakage through the Remita platform.

The chairman explained that the committee invited many agencies for such an investigation, but there was no records of the Institute making it to the Assembly for the investigation.

“I know there were many agencies invited for the Remita investigation last year, probably over 200, but this particular institute couldn’t have been one of them.

“Even if they were invited, there was no record of their appearance for the Remita investigation.”

Public procurement committee dismisses visitation 

Similarly, Unyime Idem, the Chairman of the House Committee on Public Procurement, when contacted on whether his committee had visited the Institute since 2023, he firmly debunked it.

“I don’t’ know that institution; secondly our committee is a very busy one. Ever since I took over, we have not been able to visit any place yet. We are only working on papers submitted to us, but we have not visited any place yet. 

“Because of too much load, we have not yet been able to visit any agency.

“The only thing we have done outside our office is go for training abroad or the one organised by us. But I don’t know the institute and we have not gone there,” he said.

Another N109m sent to staff account busted

On April 25, 2024, Mafindi requested approval for N76.1 million to fund another visitation by the House of Representatives Committee on Public Accounts. The money was, again to be paid into the First Bank account of Suleiman Zailani, the Deputy Director and Head of Public Affairs at the Petroleum Training Institute.

Following approval from PTI Principal, Onoji, the money was transferred to Zailani’s account. However, the House Committee on Public Accounts confirmed that it never wrote to the Institute concerning any visit, and never paid any visit.

On April 24, Mafindi had similarly requested that N33.76 million be paid into the same account. This time, for a purported visit by members of the Senate committee on Public Accounts.

This request was also approved by the principal and deposited into Zailani’s account. In total, Zailani received N109.9 million in his personal account.

Zailani’s refunds N109 million, threatens to report PTI for ‘suspicious lodgment’

But upon receiving the amount, Zailani lodged a complaint with the Institute and in a letter dated May 2024, and addressed to the Principal, noted he had returned the N109.9 million, which he described as having been ‘erroneously and mischievously’ lodged in his account.   

He made the payment in four tranches and attached remitta receipts of the payment to the letter. 

Zailani later stressed that “he would be left with no choice; but to report to the relevant authorities if a similar incident reoccurred regarding unfortunate, unsolicited, surreptitious and suspicious lodgment into my account by the Institute.”

Even though Zailani refunded the amount, audio recording obtained by The ICIR, further showed that Mafindi ordered one of the Institute’s account officers to make the payment to another personal account without issuing a new voucher in the actual recipient’s name. 

When the accountant raised an eyebrow over the illegal request, she was said to have been transferred out of the department to another one.

 PTI, Mafindi, Onoji evade response

On several occasions, The ICIR reached out to Mafindi regarding the allegations that he had exploited the weak system of PTI to channel funds into his personal accounts or those of proxies.

However, he failed to respond to texts, calls, or reply to emails.

On March 12, 2025, this reporter contacted Mafindi through his phone, but he did not answer. After an SMS was sent to his number and a message was sent via WhatsApp, subsequent calls to his line were unsuccessful.

On March 14, 20, 29 reminders were sent to his line but no response was received. 

The ICIR met the same fate when it contacted Suleiman Zailani, the PTI’s Director of Public Affairs. Zailani at first picked the call and promised to call back, but since then he has refused to answer calls or reply to messages sent to his phone.

On March 13, 14 and 20, our reporter made further attempts to contact him, placing additional calls to his line and sending reminders via WhatsApp and SMS. However, these efforts also went unanswered.

‘It’s unethical to speak on phone,’ Onoji says, threatens journalist

Meanwhile, after several attempts to speak with Onoji, the PTI Principal, he eventually responded on March 14, asking the reporter to come to Effurun, Warri, Delta State where the Institute is located. 

When the reporter requested a response via phone chat, as he is based in Abuja, Onoji replied a day later, wondering what The ICIR was investigating.

According to him, The ICIR investigation was needless after the Institute had been investigated by the Police Special Fraud Unit (PSFU) in November 2024 and the Independent Corrupt Practices and Other Related Offences Commission, ICPC.

He declined comments the findings and threatened the reporter, saying that he would have to explain to the Department of State Security (DSS) how he came about the PTI’s financial records and documents.

“The DSS is investigating how government documents are doctored and illegally left PTI without applying formally for them. This is gross misconduct and those found wanting will be prosecuted. Maybe at the appropriate time, you may disclose your sources of information,” he said.

While declining to speak on The ICIR findings, Onoji  claimed that it was inappropriate and unethical for the reporter to ask him to speak on the phone, insisting that he should come to Warri to verify his findings.

“It’s unethical to do so. Please, come to Warri to authenticate your documents and their sources. The Freedom of Information Act is available for our staff to apply for any documents; outside that it’s an offence.”

He further asked for the reporter’s address, adding that he wants to visit when he comes to Abuja.

“Alternatively, you can send me your address in Abuja where I can visit whenever I’m in town since you don’t want to come to Warri….”

ICPC confirms investigation

The ICPC confirmed that there is an ongoing investigation into allegations of financial misappropriation, abuse of office, and procurement fraud at the PTI in Effurun, Delta State.

The investigation was prompted by a petition submitted by the Civil Society Legislative Advocacy Centre (CISLAC) through the Advocacy and Legal Advice Centre (ALAC). The ICPC received the petition on October 29, 2024 and investigations are still going on, it was gathered.

Disciplinary committee findings

Before ICPC’s involvement, PTI’s own Ad-hoc Disciplinary Committee found 11 staff members including Mafindi and Onoji guilty of misconduct related to procurement fraud and financial document tampering.

Indicted officials:

The committee recommended their sack, but the report was not implemented. 

Instead, Onoji,  a former Director of Services accused of falsifying his age, was appointed as Acting Chief Executive and when he resumed, he allegedly pardoned the indicted officials.

Onoji, alongside Mafindi, was in August 2024, reported to have allegedly misappropriated about N400 million.

According to the report, the money was misappropriated using some contractors’ names, with them unknowingly having their profiles used to bid for contracts they were not aware of.

Mustapha USMAN

Usman Mustapha is a solution journalist with International Centre for Investigative Reporting. You can easily reach him via: umustapha@icirnigeria.com. He tweets @UsmanMustapha_M