Dikwa gave the details in a statement made to the EFCC on the ongoing investigation of the $2.1billion arms procurement cash and the trial of some suspects.
He admitted to the EFCC that funds were released to ONSA, led by Dasuki, based on either presidential or ministerial orders.
He said: “I am the Director of Funds from April 2013 to date. All releases were made based on approvals by relevant authorities.
“Releases of funds are normally initiated by relevant MDAs and go through presidential approval or ministerial approval or budgetary provisions, depending upon the nature of the requests.
“Having obtained the necessary approvals, the OAGF will process the approval by drawing a mandate instrument and send to the Central Bank of Nigeria(CBN).
“The CBN will then pay the amount involved to the relevant agency. The agency will now spend the funds in line with the established Financial Rules and Regulations.
“The Office of the Auditor-General of the Federation and other relevant agencies will also conduct post-mortem examination of the books of accounts of such MDAs as to the appropriateness or otherwise of such transactions.
“All releases in favour of the National Security Adviser were based on approvals by the appropriate authorities.
The following releases were made under the former Accountant-General of the Federation( Mr. J.O. Otunla) : $250,000,000 on 16/2/2015; $5,500,000 on 20/3/2015; $10,000,000 on 9/4/2015; $10m on 29/4/2015; $1,200, 000,000 in November 2013; $5.5m on 13/12/2013; $120m(15/11/2013)