By Tarr, Mathias (08034641925)

Prof. Toba Alabi, thank you for your essay dated 19 September, 2026. You raised an important principle; if corruption will be an issue in 2027, every contender must submit his record to scrutiny. I agree completely. Where I respectfully disagree is your application of that principle only to Atiku Abubakar while shielding President Bola Tinubu, whose own record also deserves same scrutiny if we are to be fair.

Let me respond to your points one by one with public records.

1. ON NITEL AND PRIVATISATION — WAS IT ATIKU’S PERSONAL COMPANY?

You are right that Atiku as Chairman of National Council on Privatisation (NCP) chaired policy. But NCP does not award contracts.The Bureau of Public Enterprises (BPE) under DG Nasir El-Rufai conducted bidding, FEC approved. Official BPE records show:

• NITEL had 4 failed attempts: 2001 (51% to Investors International London Ltd cancelled for non-payment), 2003 management contract to Pentascope (cancelled 2005 for lack of capacity), 2005 offer to Orascom failed, 2006 51% to Transcorp subsidiary for $500m reported, later $750m for 75%. It was revoked 2009 and sold to NATCOM in 2014. So Transcorp was not Atiku’s creation. The Obasanjo administration created Transcorp and Otunba Mike Adenuga, Dangote, Otedola, Jimoh Ibrahim all bought different assets from same process. If NITEL sale was controversial, the entire privatisation architecture was controversial, not Atiku alone.

El-Rufai’s own book “The Accidental Public Servant” admits for example with the quoted memo BPE/I&N/NT/MC/DG/280 dated Feb 20, 2003 that Atiku approved Pentascope but that Pentascope emerged from competitive process, and El-Rufai himself was indicted by House Committee for NITEL/Pentascope chaos.

Question: If Atiku must explain NITEL, should Tinubu not also explain Lagos privatisation; Alpha Beta consulting collecting 10% of Lagos IGR since 2002, and LCC tolling of Lekki-Ikoyi Bridge? Same standard.

2. ON DELTA STEEL AND OTHER ASSETS

You cite academic research that NCP influenced bid for Delta Steel for Global Infrastructure. Again, BPE record says sale followed approved procedures, but even if flawed, it was collective FEC decision chaired by President Obasanjo, not Vice President alone. Atiku never hid his pro-privatisation stance; he campaigned on it in 2019. The policy objective was to save companies that were already dead: NITEL had 450,000 lines in 2001 down to 288,000 by 2004 per US Embassy cable Lagos 001063.

3. ON PTDF $145M, WHAT DID COURTS ACTUALLY SAY?

You cite Senate Adhoc Committee chaired by Sen. Victor Ndoma-Egba indicting Atiku for aiding diversion of $125m + $20m. That is true, the report exists. What you omitted is the judicial aftermath:

• EFCC report and Administrative Panel chaired by Attorney-General Bayo Ojo on 18-count charge CCT/NC/ABJ/06 filed Sept 22, 2006 against Atiku.
• Atiku challenged on constitutional immunity under Section 308. Federal High Court Abuja Dec 20, 2006 upheld objection. Court of Appeal Appeal No. CA/A/21/2007 on April 5, 2007 affirmed: Code of Conduct Tribunal proceedings are criminal and cannot be maintained against serving Vice President.
• The case never went to trial on merits. No conviction.
• More importantly, a subsequent Senate Review Committee chaired by Sen. Umaru Tsauri modified Ndoma-Egba findings: it stated timing of PTDF deposits and private bank loans alone was not sufficient proof that PTDF money funded private loans, and absolved Atiku on $125m placement because he acted within constitutional provisions. Both Obasanjo and Atiku were referred to the Code of Conduct Bureau, not just Atiku. BBC report March 21, 2007: “Both President and Vice-President indicted”.

So PTDF was a political war weapon during the Third Term crisis. Atiku alleged N10bn PTDF was used for the Third Term project, Senate heard it. To present Ndoma-Egba report without Tsauri review is selective accountability.

4. ON US SENATE $40M REPORT, JEFFERSON, VISA

You cite US Senate PSI Report 2010: $40m suspicious funds into Jennifer Douglas accounts 2000-2008. The same report, which you quote, also states: “Atiku was not charged, Atiku was not shown to have sought or accepted a bribe from Jefferson, the $40m report did not result in criminal charges.” AFP Fact Check 2023 correctly notes this.

• William Jefferson was convicted in the US, but Atiku was never charged, never indicted, never convicted in that case. Jefferson mentioned Atiku while seeking money; that is hearsay, not evidence.
• On visa: Atiku travelled to the US in January 2019 with a valid visa and was lodged at Trump International Hotel. The US Embassy never stated he was banned. Difficulty in obtaining a visa was speculation, not an official State Department statement.

If the US Senate report that resulted in zero charges disqualifies Atiku, what about US District Court ND Illinois No.93 C 4483 where $460,000 linked to Bola Tinubu was forfeited in the 1993 drug proceeds case? The same standard must apply. Tinubu was never criminally indicted either, but funds were forfeited. You cannot use one standard for Atiku and another for Tinubu.

5. ON MAMBILLA $500,000, WHAT DID TRIBUNAL ACTUALLY DECIDE?

You cite ICC Tribunal Award September 17, 2026 (Sunrise Power vs Nigeria); $500,000 transferred Jan 30, 2003 via China Castle Investments Ltd to Jennifer Douglas. Yes, details are in TheCable review. But the full award says:

• Tribunal rejected Sunrise claims and ordered Sunrise/Leno Adesanya to reimburse Nigeria 75% legal costs $11.82m.
• Tribunal said Adesanya provided no documents for underlying Naira payment, exchange rate, and that neither Atiku nor Douglas testified. The Tribunal noted Atiku had considerable influence 2001-2003 but “Atiku was not a party to arbitration and was not shown to have personally directed transfer” and did not find bribery.
• The payment explanation as bureau de change via Moneyline Ventures Ltd was not accepted, but the tribunal did not make a finding of corruption against Atiku, because Atiku was not on trial.

It is legitimate to ask Atiku to explain, but it is not legitimate to present it as an established bribe when the tribunal itself said no evidence of personal direction. Atiku through Paul Ibe has consistently denied.

If we must scrutinize $500k 2003 payment, should we not also scrutinize Lagos-Calabar Coastal Highway N15 trillion contract awarded in 2024 to Hitech Construction owned by Gilbert Chagoury, Tinubu’s long-time associate, without competitive bidding as confirmed by Works Minister Dave Umahi? Same standard.

CONCLUSION: LET 2027 BE ABOUT RECORDS, NOT SELECTIVE SAINTS

Prof, you concluded that Atiku is not a saint, agreed! No Nigerian politician is a saint, including Tinubu.However, your essay commits the very sin you condemn; selective outrage. You demand Atiku explain PTDF (investigated, no conviction), NITEL (collective decision), US PSI report (no charges), Mambilla (no finding of personal direction), while ignoring:

• Fuel subsidy removal May 29, 2023 leading to N7.74tn exchange differential debt (FAAC Feb 2025 report) and NNPCL $6bn supplier debt Sept 2024, while prices moved from N195 to N1,450.
• National debt N87.38tn June 2023 to N149.4tn Dec 2024 (DMO).
• Chicago State University deposition Oct 3, 2023 where Registrar Caleb Westberg said CSU could not authenticate the certificate submitted to INEC.
• Lagos Alpha Beta and recent coastal highway procurement questions.

If 2027 must be about records, let it be about all records 1999-2026 — Obasanjo-Atiku reforms that moved telecoms from <1m to >100m lines, paid $30bn foreign debt, created EFCC; and Tinubu reforms 2023-2026 that tripled FAAC from N760bn to N3.2tn monthly yet poverty rose per World Bank 2023.

Atiku has the right to criticise Tinubu. Tinubu has the right to defend his record. Nigerians have the right to demand explanations from both and not just one. That is true accountability, not selective accountability.

Thank you sir.

References:
El-rufai, N “Accidental Public Servant” (2013), Safari Books.

BBC 27 Feb 2007 & 21 March 2007

Court of Appeal CA/A/21/2007;

BPE records;

US Senate PSI Report 2010;

US Dist ND Illinois 93 C 4483; ICC Award Sept 17, 2026 as reported by TheCable Sept 18, 2026.

FAAC Report Feb 2025

N7.74tn; NNPCL statement Sept 2024

$6bn DMO Debt Stock Dec 2024.