Alpha-Beta Consulting Ltd

Private firm awarded the Lagos State internally-generated-revenue (IGR) collection contract during Governor Bola Tinubu's tenure (1999-2007); the arrangement has continued through successor administrations. Dapo Apara (former Alpha-Beta managing director) filed petitions to the EFCC alleging that the firm was a vehicle for diverting Lagos State funds — multiple Premium Times and Punch reports document the petitions and their stalled status. Tinubu has been named in multiple iterations of the allegation as the beneficial owner / political principal of the arrangement. The schema's editorial discipline holds: this is an allegation; no court conviction; the node carries status 'alleged' and is anchored on credible reporting plus the EFCC petitions filed.