A Nigerian court has ordered that three bank accounts belonging to Lagos state, the country's main commercial hub, be frozen.
Justice Chuka Obiozor gave the order following an application by Nigeria's anti-corruption body, the Economic and Financial Crimes Commission (EFCC), which is investigating alleged fraud totalling $27 million (£22 million; Sh2.8 billion).
A fourth bank account, which was opened by top civil servant Adewale Adesanya on September 17, 2018, has also been frozen.
The agency alleges that $27 million was transferred into Mr Adesanya's personal account from the Lagos state accounts before elections for governor were held in March.
Mr Adesanya served as a permanent secretary in the administration of ex-Governor Akinwunmi Ambode, who was unable to stand for re-election as he lost his party's primary.
The EFCC is accusing Mr Adesanya and the other signatories of making "fraudulent fund transfers" from the accounts of the Lagos state government.
About $826,530 (£679,300) remains in the three state accounts, according to the agency.
It did not specify who the other signatories of the state bank accounts were.
Mr Adesanya has not commented on the allegations.