SERAP takes Nigerian government to ECOWAS Court over ₦78.8 billion cash transfer

The Socio-Economic Rights and Accountability Project (SERAP) has sued the federal government. They accuse the government of "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)."

These claims are highlighted in the Auditor-General of the Federation’s 2024 Annual Report, which came out on 7 August 2026. The Auditor-General said the findings cover various times between January 2023 and 31 December 2024.

In the suit number ECW/CCJ/APP/42/26 filed last week at the ECOWAS Community Court of Justice, Abuja, SERAP is asking for: "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 wants 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 is also seeking "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 suit, SERAP argues 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."

They also point out 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 suit was filed by SERAP's lawyers, Kolawole Oluwadare and Kehinde Oyewumi. They wrote, "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 references the Auditor-General’s 2024 Annual Report, which was published on 7 August 2026. This report listed financial irregularities in federal institutions, such as the National Cash Transfer Office and the National Social Safety Nets Coordinating Office.

The Auditor-General questioned about ₦33.751 billion that was reportedly transferred to over 3.2 million households across 35 states in 2023. The report said there were no adequate records to verify the payments and reconcile beneficiary records.

It also found ₦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 is bringing 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 main question is whether the government has met its obligations under human-rights treaties to safeguard resources allocated for social protection. This includes investigating financial irregularities and ensuring that these resources are used for their intended purposes.

The Auditor-General is supposed to audit and report on the public accounts of the Federation and federal agencies. His findings are in annual reports submitted to the National Assembly. These reports are important records about public spending.

The obligation to recognize and enforce the rights protected under the African Charter includes the duty to adopt necessary laws or measures.

The right to equality and non-discrimination, under Article 2 of the African Charter, would be violated if there are failures in managing social-protection programmes that lead to unfair exclusion or unequal access to benefits.

The Nigerian government must take effective measures to prevent and address corruption and misuse of public resources. But the government has not acted properly in response to the Auditor-General’s findings.

The right to social security cannot be realized just by setting up a cash-transfer programme if the state does not maintain proper systems for identifying beneficiaries and tracking records.

After the Auditor-General’s Report came out, SERAP made a public statement. In a letter dated 5 September 2026, they asked President Bola Tinubu and relevant authorities to account for the questioned funds, publish audit records, investigate irregular expenditures, recover unlawfully spent funds, and take action against those responsible.

SERAP also asked for payment records, verification documents, and an explanation for the missing REMITA records.

The deadline for the government to respond to the Auditor-General’s findings has passed without proper action.

The financial irregularities and the government’s failure to act raise human rights concerns, especially regarding social security, an adequate standard of living, and economic, social and cultural development.

The government must manage public funds for social protection according to its human rights obligations and ensure that vulnerable households receive the benefits intended for them.

The Auditor-General’s findings regarding beneficiary verification, prepayment audits, and financial reconciliation raise serious concerns about whether these funds were managed properly and reached vulnerable households.

Articles 1 and 21 of the African Charter, along with Article 9 of the UN Convention against Corruption, require measures to protect people's rights and resources, ensure transparent public financial management, investigate irregularities, and recover any lost or misused funds.

SERAP also refers to Kolawole Olaniyan’s writings on Corruption and Human Rights Law in Africa as supporting evidence on the impact of corruption on human rights and accountability.

SERAP argues that the Auditor-General’s findings cannot be seen as just administrative issues when public funds meant for social protection might have been lost or misused without effective corrective actions.

The failures in managing public finances that affect human rights could engage the right to an effective remedy. The government’s failure to investigate and recover misused funds may mean it is not meeting its human rights obligations.

SERAP is asking the ECOWAS Court for the following reliefs:

1. A DECLARATION that the failure to take effective steps to investigate and resolve the financial irregularities identified in the 2024 Annual Report violates international human rights obligations.

1. AN ORDER directing the National Cash Transfer Office (NCTO), the National Social Safety Nets Coordinating Office (NASSCO), and other agencies to provide a clear account of the questioned funds.

1. AN ORDER directing an independent investigation into the identified irregularities and recovery of improperly spent public funds, with appropriate action against those responsible.

1. AN ORDER to improve financial accountability, beneficiary verification, auditing, and oversight to prevent future irregularities in cash-transfer and social-protection programmes.

1. AN ORDER for effective measures to ensure that vulnerable persons and households receive their intended social-protection benefits and that any negative impacts on their rights are addressed.

No date has been set for the hearing of the case.