Businessman who orchestrated R172M COVID PPE fraud against NHLS (April-June 2020). Controlled 8 front companies that abused emergency procurement. SIU found 87% of funds (R150M+) flowed to Ndlovu personally, only R15M used for PPE. Purchased Lamborghini Urus, Porsche, luxury properties. Special Tribunal June 2022: R158M recovery order. Sept 2021: R42M asset freezing. Criminal prosecution unconscionably delayed — no fraud charge filed 39+ months after fraud.