The invoice was sent to Singh by Trillian CFO Tebogo Leballo, who confirmed to The Times that he had sent it but would not say more.

The invoice was resent on April 14 last year and paid the same day by Eskom.

Singh's stints as CFO at Transnet and now Eskom have coincided with Gupta family entities netting deals worth billions.

The Times has evidence that Singh was in Dubai on December 17-24 2015 and stayed at the Oberoi hotel on the Gupta tab. This coincided with Trillian becoming the "supplier development partner " for business consultancy McKinsey, which was working for Eskom.