The Socio-Economic Rights and Accountability Project has filed a case at the ECOWAS Community Court of Justice accusing the Federal Government of diverting, irregularly spending and failing to account for N78.8bn allocated to cash-transfer and social-protection programmes. The allegations, documented in the Auditor-General of the Federation's 2024 Annual Report released on August 7, 2026, involve the Ministry of Humanitarian Affairs and Poverty Reduction, the National Cash Transfer Office and the National Social Safety Nets Coordinating Office. The findings covered various periods between January 2023 and December 31, 2024.
According to the Auditor-General's report, the N33.751bn was reportedly transferred to more than 3.2 million households across 35 states in 2023, but adequate records to verify the payments and reconcile beneficiary records were not provided. The report also identified N36.744bn in payments allegedly made without prepayment audits, N4.616bn in unsupported expenditures, N350.182m for enrolment, N89.511m for store purchases and N17.422m in diesel advances. SERAP stated that the funds were intended to benefit over 3.2 million households whose access to financial assistance has been affected by the allegations.
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's lawyers, Kolawole Oluwadare and Kehinde Oyewumi, argued that the government's failure to investigate the allegations and recover any improperly spent funds violated its obligations to protect vulnerable households.
SERAP said it had previously urged President Bola Tinubu and relevant authorities to account for the questioned funds, publish audit records and investigate irregular expenditures. The organisation issued a public statement and sent a letter dated September 5, 2026, requesting action on the findings, but stated that the deadline given to the government to address the Auditor-General's findings had elapsed without adequate action. The case raises questions about how social protection funds meant for Nigeria's poorest households have been managed and accounted for by government agencies.
SERAP is also asking the court to direct the government to conduct an independent, prompt and effective investigation into the identified irregularities and take appropriate legal or administrative action against those found responsible. The organisation is seeking an order restraining the government from administering or disbursing cash-transfer and social-protection funds without adequate accountability and oversight mechanisms. No date has been fixed for the hearing of the suit.