By | Goodluck E. Adubazi, Abuja
The Socio-Economic Rights and Accountability Project (SERAP) has dragged the Federal Government before the ECOWAS Community Court of Justice over alleged diversion, irregular expenditure and failure to account for ₦78.8 billion allocated to federal cash-transfer and social-protection programmes.
The suit, numbered ECW/CCJ/APP/42/26, was filed last week in Abuja, following findings contained in the Auditor-General of the Federation’s 2024 Annual Report, published on August 7, 2026.
SERAP is asking the regional court to declare that the government’s alleged failure to account for the funds violates Nigeria’s international human rights obligations, particularly those relating to social security, an adequate standard of living and the protection of vulnerable households.
According to the organisation, the questioned funds involved the Ministry of Humanitarian Affairs and Poverty Reduction, the National Cash Transfer Office (NCTO) and the National Social Safety Nets Coordinating Office (NASSCO).
SERAP said the Auditor-General questioned approximately ₦33.751 billion reportedly transferred to more than 3.2 million households across 35 states in 2023, citing inadequate records to verify payments and reconcile beneficiary information.
The report also identified ₦36.744 billion in payments allegedly made without prepayment audits, ₦4.616 billion in unsupported expenditures and other questioned payments, including ₦350.182 million for enrolment, ₦89.511 million for store purchases and ₦17.422 million in diesel advances.
SERAP argued that the alleged financial irregularities raise serious concerns about whether public funds intended to support vulnerable Nigerians were properly managed and reached their intended beneficiaries.
In the suit filed by its lawyers, Kolawole Oluwadare and Kehinde Oyewumi, the organisation maintained that failure to investigate the allegations, account for the questioned funds and recover any amounts established to have been improperly spent could undermine the socio-economic rights of affected households.
“Cash-transfer programmes help address extreme poverty and enable vulnerable people to meet their basic needs,” SERAP argued, stressing that public funds allocated for social protection must be managed transparently and accountably.
The organisation further contended that the government has an obligation to establish effective systems for beneficiary verification, payment reconciliation, financial auditing, expenditure monitoring and investigation of irregularities.
SERAP said it had earlier written to President Bola Tinubu and relevant authorities on September 5, 2026, urging them to account for the questioned funds, publish audit records, investigate irregular expenditures, recover any money unlawfully spent or diverted and take appropriate action against those found responsible.
It also requested payment and beneficiary records, verification documents and explanations regarding missing REMITA records.
According to the organisation, the deadline given to the government to address the Auditor-General’s findings had expired without adequate action.
SERAP is asking the ECOWAS Court to order the Federal Government, through NCTO, NASSCO and other relevant agencies, to provide a comprehensive and verifiable account of the questioned funds.
It is also seeking an order for an independent investigation into the identified irregularities, recovery of public funds where improper expenditure or diversion is established, and appropriate legal or administrative action against persons found responsible, subject to due process.
Other reliefs sought include stronger financial accountability and oversight mechanisms, improved beneficiary verification and effective measures to ensure that eligible vulnerable households receive their intended social-protection benefits.
The organisation is relying on provisions of the African Charter on Human and Peoples’ Rights and the United Nations Convention against Corruption in arguing that the government must protect public resources and ensure that funds allocated for social protection serve their intended purposes.
SERAP said the case was brought in the public interest under Article 9(4) of the ECOWAS Court Protocol to protect affected households and promote accountability in the management of public funds.

