Jim Obazee’s team has been following a theory that the safes were removed and a new set planted as a decoy to derail the ongoing probe.
The special investigator said the exploitation of ways and means was a criminal offence that should be severely punished under existing regulations of the central bank.
Mr Moghalu decried the investigation as a media trial.
The recommendation could plunge the country into a fresh round of currency crisis even as the initial chaos that followed last year’s introduction of new notes has lingered.
The theft, said to have occurred on February 8, 2023, was listed among a laundry of corrupt diversions of public cash linked to Mr Emefiele and other Buhari admin officials.
The report accused the former CBN boss of using Ways and Means advances by the apex to enrich himself.
The immediate past CBN governor, Godwin Emefiele, had, in a bid to further promote the cashless policy in the country, implemented the cash deposits limit.
A purported notice on the monetary policy was through “mere press remarks” by the embattled ex-governor of the CBN, Godwin Emefiele.
The suspended CBN governor was accused of conferring corrupt advantages on a staff of CBN, Ms Yaro, through awards of vehicle supply contracts worth over N1.2 billion.
Mr Soludo made the assertions while evaluating the policies of the Central Bank of Nigeria.