During Abacha's regime, he and his family reportedly stole a total of £5 billion from the country's coffers. [12] In 2004, Abacha was listed as the fourth most corrupt leader in history. [13] During a service marking the 10th year anniversary of the death of the dictator, several former Nigerian heads of state, including Gen. Muhammadu Buhari , refuted claims that Abacha looted the country, claiming such accusations are "baseless". [14][15][16] Abacha's national security adviser, Alhaji
Ismaila Gwarzo, played a central role in the looting and transfer of money to overseas accounts. [17] His son
Mohammed Abacha and best friend Alh. Mohammed M. Sada were also involved.
A preliminary report published by the
Abdulsalam Abubakar transitional government in November 1998 described the process. Sani Abacha told Ismaila Gwarzo to provide fake funding requests, which Abacha approved. The funds were usually sent in cash or travellers' cheques by the
Central Bank of Nigeria to Gwarzo, who took them to Abacha's house. Mohammed Sada then arranged to launder the money to offshore accounts. But several calls for the prosecution of MM.Sada were turned down by the Olusegun Obasanjo presidency even after being indicted by the Justice Oputa lead Human Rights Violation Investigation Commission (popularly known as Oputa Panel). [18] An estimated $1.4 billion in cash was delivered in this way. [19]
In March 2014, the United States Department of Justice revealed that it had frozen more than $458 million believed to have been illegally obtained by Abacha and other corrupt