Aniefiok Christopher
The Socio-Economic Rights and Accountability Project has dragged the Federal Government to ECOWAS Community Court of Justice over alleged diversion, irregular expenditure and failure to account for N78.8 billion allocated to cash-transfer and social-protection programmes.
A statement released by its Deputy Director, Kolawole Oluwadare on Sunday, said the allegations involved the Ministry of Humanitarian Affairs and Poverty Reduction, the National Cash Transfer Office and the National Social Safety Nets Coordinating Office.
The allegations were documented in the Auditor-General of the Federation’s 2024 Annual Report, published on August 7, 2026.
According to the report, the findings covered various periods between January 2023 and December 31, 2024.
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In the suit, marked ECW/CCJ/APP/42/26 and filed last week, SERAP is seeking a declaration that the government’s failure to account for the funds violates Nigeria’s international human rights obligations.
The organisation is also asking the court to order the government to provide a comprehensive account of the questioned funds, investigate the alleged irregularities, recover any money improperly spent or diverted where established, and strengthen financial oversight of social-protection programmes.
SERAP argued that the alleged financial irregularities could undermine the rights of vulnerable Nigerians to social security and an adequate standard of living, including access to food, clothing and housing.
“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 statement party read.
The suit, filed by SERAP’s lawyers, Kolawole Oluwadare and Kehinde Oyewumi, stated that the government’s failure to investigate the allegations and recover any improperly spent funds violated its obligations to protect vulnerable households.
“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 to protect affected households and ensure accountability for public funds allocated for their benefit.
“SERAP brings this public-interest case to protect the interests of affected households and ensure accountability for public funds allocated for their benefit,” it stated.
The body maintained that cash-transfer programmes could help address extreme poverty and enable vulnerable people to meet their basic needs, but argued that the government had a duty to ensure the funds were properly managed.
“The right to social security cannot be effectively realised merely by establishing a formal cash-transfer programme where the State fails to maintain reasonable systems for identifying beneficiaries, maintaining records, reconciling disbursements, monitoring expenditure, investigating irregularities and remedying losses,” the statement further stated.
According to SERAP, the Auditor-General questioned approximately N33.751billoion reportedly transferred to more than 3.2 million households across 35 states in 2023, noting that adequate records to verify the payments and reconcile beneficiary records were not provided.
The report also identified N36.744 billion in payments allegedly made without prepayment audits, N4.616 billion in unsupported expenditures, N350.182 million for enrolment, N89.511 million for store purchases and N17.422 million in diesel advances.
SERAP said the suit was brought under Article 9(4) of the ECOWAS Court Protocol to protect affected households and ensure accountability for public funds intended for social protection.
“The issue is whether the government has discharged its obligations under applicable human-rights treaties to safeguard resources allocated for social protection, investigate documented financial irregularities, provide effective remedies and ensure that those resources are applied for their intended purposes,” it stated.
The organisation also cited the constitutional responsibility of the Auditor-General to audit and report on the public accounts of the Federation and the offices and agencies of the Federal Government, describing the findings in the annual report as important official records of public expenditure.
It relied on Articles 1 and 2 of the African Charter on Human and Peoples’ Rights, arguing that the government had obligations to give effect to protected rights and ensure that failures in administering social-protection programmes did not result in discriminatory exclusion or unequal access to benefits.
“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”, the statement added.
SERAP said it had previously urged President Bola Tinubu and relevant authorities to account for the questioned funds, publish audit records, investigate irregular expenditures, recover any funds unlawfully spent or diverted and take appropriate action against those responsible.
Following the publication of the Auditor-General’s report, the organisation issued a public statement and sent a letter dated September 5, 2026, requesting action on the findings. It also sought payment and beneficiary records, verification documents and an explanation for the missing REMITA records.
“The deadline given to the government to address the Auditor-General’s findings had elapsed without adequate action,” it stated.
The organisation further cited Articles 1 and 21 of the African Charter, alongside Article 9 of the United Nations Convention against Corruption, as requiring effective measures to protect rights and resources, promote transparent public financial management, investigate irregularities and recover public funds where losses or improper expenditure were established.
SERAP relied on the works of legal scholar Kolawole Olaniyan, including Corruption and Human Rights Law in Africa, published by Hart Publishing in 2014, and Ownership of Proceeds of Corruption in International Law, published by Oxford University Press in 2023.
It said the publications provided persuasive academic authority on corruption’s effects on human rights, public resources, accountability and international legal remedies.
“SERAP accordingly submits that the Auditor-General’s findings cannot be treated merely as administrative irregularities where public funds allocated for social protection may have been lost, improperly spent or left unaccounted for, and the government fails to take effective corrective action,” the statement added.
SERAP is asking the court to direct the government to conduct an independent, prompt and effective investigation into the identified irregularities, recover public funds improperly spent, diverted or lost where established, and take appropriate legal or administrative action against those found responsible, in accordance with due process.
It also wants the government to strengthen financial accountability, beneficiary verification, auditing, reconciliation and oversight mechanisms to prevent a recurrence of the alleged irregularities and ensure that eligible vulnerable households receive their intended benefits.
The organisation is further seeking an order restraining the government from administering or disbursing cash-transfer and social-protection funds without adequate accountability and oversight mechanisms, as well as appropriate remedies for any established adverse effects on beneficiaries’ protected rights.
No date has been fixed for the hearing of the suit.
