Upon approval of the fraudulent funding requests, General Abacha directed the Central Bank to release cash in dollars and pounds. The cash was then handed over to the NSA who ensured that the cash was transferred to family members and business associates of General Abacha. 53 of 1999, which legitimised the forfeiture and return of the Abacha loot located in Nigeria and Sierra Leone. “To that extent, the former military ruler deliberately set out to mislead Nigerians to believe that the Abacha loot is a hoax. In addition, the decree has exposed the barefaced lie that the Abacha loot was money saved for the Government of Nigeria”, Falana added.