Ayomide Awe
The Socio-Economic Rights and Accountability Project (SERAP) has dragged the Federal Government before the ECOWAS Community Court of Justice over alleged financial irregularities involving N78.8bn allocated to cash-transfer and social-protection programmes for vulnerable Nigerians.
The organisation is asking the regional court to compel the government to account for the funds, investigate the alleged irregularities, recover any money found to have been improperly spent or diverted, and strengthen oversight of social-protection programmes.
The suit follows findings contained in the Auditor-General of the Federation’s 2024 Annual Report, published on August 7, 2026, which reportedly identified questionable transactions and inadequate financial records relating to programmes administered by the Ministry of Humanitarian Affairs and Poverty Reduction, the National Cash Transfer Office and the National Social Safety Nets Coordinating Office.
In a statement issued on Sunday by its Deputy Director, Kolawole Oluwadare, SERAP said the allegations raised serious concerns about the management of public funds intended to support millions of vulnerable households.
The suit, marked ECW/CCJ/APP/42/26, was filed last week by the organisation’s lawyers, Kolawole Oluwadare and Kehinde Oyewumi.
SERAP is seeking a declaration that the government’s alleged failure to account for the funds and adequately investigate the audit findings violates Nigeria’s obligations under international human rights law.
According to the organisation, the questioned expenditure included approximately N33.751bn reportedly transferred to more than 3.2 million households across 35 states in 2023, for which adequate records to verify payments and reconcile beneficiary information were allegedly not provided.
The audit report also reportedly identified N36.744bn in payments made without prepayment audits, N4.616bn in unsupported expenditure, N350.182m for enrolment, N89.511m for store purchases and N17.422m in diesel advances.
The allegations cover various periods between January 2023 and December 31, 2024.
SERAP argued that the absence of adequate documentation and effective oversight could undermine the objectives of social-protection programmes designed to help vulnerable Nigerians meet their basic needs.
“The funds were intended to benefit over 3.2 million households across 35 states, whose access to financial assistance has been affected by the allegations made by the Auditor-General,” the organisation stated.
It maintained that cash-transfer programmes could help reduce extreme poverty and enable disadvantaged households to afford food, clothing and housing, but said the government had a responsibility to ensure that public money allocated for such purposes reached the intended beneficiaries.
SERAP argued that the right to social security could not be guaranteed merely by establishing a cash-transfer scheme without adequate mechanisms for identifying beneficiaries, maintaining records, reconciling disbursements, monitoring expenditure and investigating suspected financial misconduct.
“The failure to investigate the N78.8 billion cash-transfer scandal, account for the questioned funds and recover any unlawfully spent amounts violates Nigeria’s obligations to protect the human rights of vulnerable households,” the suit partly read.
The organisation said it instituted the case in the public interest to protect affected households and ensure accountability for funds meant to provide relief to people facing economic hardship.
It also argued that the government’s alleged failure to take appropriate corrective action after the audit findings could amount to a breach of its responsibility to protect vulnerable citizens from the consequences of financial mismanagement.
To address the concerns, SERAP is asking the court to order an independent, prompt and effective investigation into the identified irregularities and the recovery of any public funds established to have been lost, diverted or improperly spent.
It is also seeking appropriate legal or administrative action against any individuals found responsible, subject to due process.
Beyond the investigation, the organisation wants the government to strengthen financial controls, beneficiary verification, auditing, reconciliation and monitoring systems to prevent similar irregularities in future cash-transfer and social-protection programmes.
SERAP is further asking the court to restrain the government from administering or disbursing such funds without adequate accountability and oversight mechanisms, while ensuring appropriate remedies for any adverse effects on beneficiaries’ protected rights established by the evidence.
The organisation anchored its case on Article 9(4) of the ECOWAS Court Protocol, alongside provisions of the African Charter on Human and Peoples’ Rights and the United Nations Convention against Corruption.
It cited Articles 1 and 2 of the African Charter in arguing that Nigeria must take effective measures to protect human rights and ensure that administrative failures do not result in discriminatory exclusion or unequal access to social benefits.
SERAP also relied on Article 21 of the African Charter and Article 9 of the United Nations Convention against Corruption to support its arguments on protecting public resources, promoting transparent financial management and addressing alleged misuse of government funds.
The group further referred to the Auditor-General’s constitutional responsibility to audit and report on the public accounts of the Federation and the accounts of federal ministries, departments and agencies.
According to SERAP, the audit findings constitute important official records that should prompt an effective response from the relevant authorities rather than be treated as mere administrative lapses.
The organisation disclosed that it had previously called on President Bola Tinubu and the relevant agencies to account for the questioned funds, publish audit records, investigate the alleged irregularities and recover any money established to have been unlawfully spent or diverted.
Following the publication of the Auditor-General’s report, SERAP said it issued a public statement and sent a letter dated September 5, 2026, demanding action on the findings.
It also requested payment and beneficiary records, verification documents and an explanation for missing REMITA records associated with the transactions.
However, the organisation said the deadline it gave the government to address the audit findings had expired without adequate action, prompting it to seek judicial intervention.
“The Nigerian government has the obligation to take effective measures to prevent and address corruption and related misuse of public resources. The government has failed to take appropriate measures in response to the allegations made by the Auditor-General,” SERAP stated.
The organisation said the central question before the court was whether the government had fulfilled its obligations to safeguard resources earmarked for social protection, investigate documented financial irregularities, provide effective remedies and ensure that public funds were used for their intended purposes.
It added that the alleged irregularities should be investigated thoroughly because any confirmed loss or diversion of funds could have direct consequences for households relying on government assistance.
SERAP is seeking court orders compelling the government to account for the questioned expenditure, establish the facts surrounding the transactions and ensure that eligible beneficiaries receive the assistance intended for them.
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