Nigeria — Central Bank of Nigeria & Muhammadu Buhari

Nigeria — Central Bank of Nigeria: Confirmed opening dormant accounts for the fake agency on directive from the Accountant-General's office, raising questions about internal controls.

Muhammadu Buhari: Former president, whose administration is linked to the origin of the PEAC, but BMO denies any connection to the fake PFIPC.

Nigeria — Central Bank of Nigeria: The Nigeria — Central Bank of Nigeria is the institution from which the $6.2 million was allegedly fraudulently withdrawn, pushing its special dollar account into a negative balance. The event highlights internal control weaknesses within the bank.

Muhammadu Buhari: A letter from former President Muhammadu Buhari to Boss Mustapha authorizing funds for election observer logistics was cited as part of the documentation related to the withdrawal.

Nigeria — Central Bank of Nigeria: Monetary policy and banking recapitalization under its governor supported market stability and investor confidence.

Muhammadu Buhari: Former president mentioned in passing; not directly involved.

Nigeria — Central Bank of Nigeria: The Nigeria — Central Bank of Nigeria>>> approved the appointment of Bismarck Rewane>>> to the board of First City Monument Bank>>>.

Muhammadu Buhari: Bismarck Rewane>>> was a member of the Presidential Steering Committee for the Resolution of the Global Economic Crisis under late President Muhammadu Buhari>>>.

Nigeria — Central Bank of Nigeria: The CBN is mentioned as part of Tinubu's control over federal institutions, but no direct action is attributed to it.

Muhammadu Buhari: Buhari is mentioned as a former president who was not enthusiastic about Tinubu's candidacy, but no direct role in the event.