The Socio-Economic Rights and Accountability Project (SERAP) has filed a lawsuit in opposition to the federal authorities over “the alleged diversion, irregular expenditure and failure to account for over ₦78.8 billion in public funds involving the Ministry of Humanitarian Affairs and Poverty Reduction, the National Cash Transfer Office (NCTO) and the National Social Safety Nets Coordinating Office (NASSCO).”
The allegations are documented within the Auditor-General of the Federation’s 2024 Annual Report, revealed on 7 August 2026. According to the Auditor-General, the findings cowl numerous intervals between January 2023 and 31 December 2024.
In the go well with quantity ECW/CCJ/APP/42/26 filed final week at the ECOWAS Community Court of Justice, Abuja, SERAP is in search of: “a declaration that the failure of the Nigerian government to account for over ₦78.8 billion in public funds allocated for federal cash-transfer and social-protection programmes is unlawful and a violation of Nigeria’s international human rights obligations.”
SERAP is in search of a declaration that “the government’s failure to ensure the lawful administration of public funds allocated for cash-transfer programmes intended to benefit vulnerable households undermines the enjoyment of the rights protected under the African Charter on Human and Peoples’ Rights.”
SERAP can be in search of “an order of 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 consistent with Nigeria’s international human rights obligations.”
In the go well with, SERAP is arguing that “the government has violated, and continues to violate, the rights to social security and an adequate standard of living, including food, clothing and housing, by failing to properly administer social-protection funds and ensure access to benefits intended to meet basic needs.”
SERAP can be arguing that “the failure to account for substantial public funds allocated for social protection, and to investigate and remedy deficiencies, undermines the socio-economic rights of millions of affected Nigerians.”
According to SERAP, “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 go well with filed on behalf of SERAP by its attorneys, Kolawole Oluwadare and Kehinde Oyewumi, learn partly: “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.”
“SERAP brings this public-interest case to protect the interests of affected households and ensure accountability for public funds allocated for their benefit.”
“SERAP submits that failures to account for public funds allocated to socio-economic rights, coupled with a failure to take effective corrective action, engages the State’s human-rights obligations. Cash-transfer programmes help address extreme poverty and enable vulnerable people to meet their basic needs.”
“The suit relies on the Auditor-General’s 2024 Annual Report, published on 7 August 2026, which identified financial irregularities in federal institutions, including the National Cash Transfer Office and the National Social Safety Nets Coordinating Office.”
“The Auditor-General questioned approximately ₦33.751 billion reportedly transferred to over 3.2 million households across 35 states in 2023, as adequate records to verify the payments and reconcile beneficiary records were not provided.”
“The report also identified ₦36.744 billion in payments 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 brings this public-interest case under Article 9(4) of the ECOWAS Court Protocol to protect the interests of 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.”
“The Auditor-General is constitutionally responsible for auditing and reporting upon the public accounts of the Federation and the offices and agencies of the Federal Government. His findings are recorded in annual reports submitted to the National Assembly and constitute important official records concerning public expenditure.”
“The obligation to recognise and give effect to the rights protected under the African Charter, guaranteed by Article 1 of the Charter, include the obligation to adopt legislative or other measures necessary to give effect to protected rights.”
“The right to equality and non-discrimination, under Article 2 of the African Charter and the corresponding obligations, would be violated where there are failures in administering or verifying social-protection programmes which 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 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.”
“Following publication of the Auditor-General’s Report, SERAP issued a public statement and, in a letter dated 5 September 2026, 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.”
“SERAP also requested 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.”
“The financial irregularities and the government’s failure to address them raise human rights concerns, particularly the rights to social security, an adequate standard of living, and the right to economic, social and cultural development.”
“The government must properly manage public funds allocated for social protection in accordance with its human rights obligations and take reasonable measures to ensure that vulnerable households receive their intended benefits.”
“The Auditor-General’s findings on beneficiary verification, prepayment audits, supporting documents and financial reconciliation raise serious questions about whether these funds were properly managed and reached vulnerable households.”
“Articles 1 and 21 of the African Charter, alongside Article 9 of the UN Convention against Corruption, require effective measures to protect people’s rights and resources, ensure transparent public financial management, investigate irregularities and recover public funds where losses or improper expenditure are established.”
“SERAP relies on Kolawole Olaniyan’s Corruption and Human Rights Law in Africa (Hart Publishing, 2014) and Ownership of Proceeds of Corruption in International Law (Oxford University Press, 2023) as persuasive academic authority on the impact of corruption on human rights, public resources, victims’ rights, accountability and international legal remedies.”
“These works support principles grounded in applicable human rights treaties and jurisprudence.”
“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 failures in public financial management that impair protected human rights may engage the right to an effective remedy. The government’s failure to adequately investigate, account for and recover misused funds, and provide appropriate remedies, may constitute a continuing failure to meet its human-rights obligations.”
SERAP is due to this fact asking the ECOWAS Court for the next reliefs:
1. A DECLARATION that the failure to take efficient measures to analyze and treatment the monetary irregularities recognized within the 2024 Annual Report of the Auditor-General of the Federation, insofar as these failures impair or threat impairing entry to meant advantages, violates the Respondent’s worldwide human rights obligations.
2. AN ORDER directing the Respondent, by means of the National Cash Transfer Office (NCTO), the National Social Safety Nets Coordinating Office (NASSCO) and different related companies, to offer a complete and verifiable account of the questioned funds, together with related fee, beneficiary, verification and reconciliation information.
3. AN ORDER directing the Respondent to conduct an impartial, immediate and efficient investigation into the recognized irregularities; get well public funds improperly spent, diverted or misplaced the place established; and take applicable authorized or administrative motion in opposition to individuals discovered accountable, in accordance with due course of.
4. AN ORDER directing the Respondent to strengthen monetary accountability, beneficiary verification, auditing, reconciliation and oversight mechanisms to stop the recurrence of irregularities in federal cash-transfer and social-protection programmes.
5. AN ORDER directing the Respondent to take efficient measures to make sure that eligible susceptible individuals and households obtain the social-protection advantages meant for them and that any established opposed results on their protected rights are appropriately remedied.
No date has been mounted for the listening to of the go well with.
Kolawole Oluwadare
SERAP Deputy Director
25/10/2026
Lagos, Nigeria
Emails: [email protected]; [email protected]
Twitter: @SERAPNigeria
Website: www.serap-nigeria.org
For extra info or to request an interview, please contact us on: +2348160537202
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