A Lagos-based rights group, the Socio-Economic Rights and Accountability Project (SERAP), has filed a suit before the ECOWAS Community Court of Justice in Abuja against the Federal Government of Nigeria (FGN) over the alleged diversion, irregular expenditure and failure to account for more than ₦78.8 billion in public funds linked to the Ministry of Humanitarian Affairs and Poverty Reduction, the National Cash Transfer Office (NCTO) and the National Social Safety Nets Coordinating Office (NASSCO).
The suit, designated ECW/CCJ/APP/42/26, followed findings documented in the Auditor-General of the Federation’s 2024 Annual Report, published on August 7, 2026.
The report covers the period from January 2023 to December 31, 2024.
According to the suit filed on behalf of SERAP by its lawyers, Kolawole Oluwadare and Kehinde Oyewumi, the organisation is asking the court to declare that the government’s failure to account for more than ₦78.8 billion allocated to federal cash-transfer and social-protection programmes is unlawful and violates Nigeria’s international human rights obligations.
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SERAP is also seeking a declaration that the government’s failure to ensure the lawful administration of public funds intended for vulnerable households undermines rights protected under the African Charter on Human and Peoples’ Rights.
In addition, the organisation is seeking a perpetual injunction restraining the government from administering or disbursing cash-transfer and social-protection funds without adequate financial accountability, beneficiary verification, auditing and oversight mechanisms.
According to the Auditor-General’s report, the questioned funds include ₦33.751 billion reportedly transferred to more than 3.2 million households across 35 states in 2023, with inadequate records to verify payments and reconcile beneficiary records; ₦36.744 billion in payments made without prepayment audits; ₦4.616 billion in unsupported expenditure; ₦350.182 million for enrolment; ₦89.511 million for store purchases; and ₦17.422 million in diesel advances.
SERAP argued that the government has violated and continues to violate the rights to social security and an adequate standard of living, including access to food, clothing and housing, by failing to properly administer social-protection funds and ensure access to benefits intended to meet basic needs.
The group said the failure to account for substantial public funds allocated to social protection, investigate the irregularities and address the identified deficiencies undermines the socio-economic rights of millions of Nigerians.
“The failure to investigate the ₦78.8 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 stated.
The suit further stated that following the publication of the Auditor-General’s report, SERAP issued a public statement and sent a letter dated September 5, 2026, urging President Bola Tinubu and relevant authorities to account for the questioned funds, publish audit records, investigate irregular expenditure, recover funds unlawfully spent or diverted, and take appropriate action against those responsible.
The organisation also demanded payment and beneficiary records, verification documents and an explanation for the missing REMITA records.
However, the deadline given to the government elapsed without adequate action, according to the suit.
SERAP is consequently asking the ECOWAS Court to declare that the failure to take effective measures to investigate and address the financial irregularities identified in the Auditor-General’s 2024 Annual Report violates Nigeria’s international human rights obligations.
It is also seeking an order directing the government, through NCTO, NASSCO and other relevant agencies, to provide a comprehensive and verifiable account of the questioned funds, including payment, beneficiary, verification and reconciliation records.
The group further wants the court to order an independent, prompt and effective investigation into the identified irregularities, the recovery of public funds improperly spent, diverted or lost, and appropriate legal or administrative action against those responsible.
SERAP is also seeking an order directing the government to strengthen financial accountability, beneficiary verification, auditing, reconciliation and oversight mechanisms to prevent a recurrence of irregularities in federal cash-transfer and social-protection programmes.
Additionally, it wants the government to take effective measures to ensure that eligible vulnerable individuals and households receive their intended social-protection benefits and that any adverse effects on their protected rights are appropriately remedied.
As of the time of filing this report, no date had been fixed for the hearing of the suit.
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