The Socio Economic Rights and Accountability Project (SERAP) has sued the Federal Government before the Economic Community of West African States (ECOWAS) Community Court of Justice over alleged financial irregularities involving more than 78.8 billion naira allocated to cash transfer and social protection programmes. The lawsuit, announced on Sunday, October 25, challenges the alleged diversion, irregular expenditure and failure to properly account for public funds intended to support vulnerable households across Nigeria. SERAP is seeking judicial orders compelling the government to disclose financial records, investigate the questioned transactions, recover any money unlawfully spent and strengthen accountability mechanisms to prevent further irregularities.
The lawsuit, marked ECW/CCJ/APP/42/26, was filed in Abuja against the administration of President Bola Tinubu following findings contained in the Auditor General of the Federation’s 2024 Annual Report, published on August 7, 2026. The report identified financial irregularities covering different periods between January 2023 and December 31, 2024. The allegations involve the Federal Ministry of Humanitarian Affairs and Poverty Reduction, the National Cash Transfer Office (NCTO) and the National Social Safety Nets Coordinating Office (NASSCO). SERAP maintains that the government has failed to adequately investigate the audit findings or provide verifiable explanations concerning the management of the questioned funds.
President Bola Tinubu’s administration faces legal demands for transparency over public funds allocated to poverty alleviation and social welfare programmes.
According to the audit findings cited by SERAP, approximately 33.751 billion naira was reportedly transferred to more than 3.2 million households across 35 states in 2023 without adequate documentation to verify the payments and reconcile beneficiary records. The organisation argued that the absence of sufficient supporting information made it difficult to establish whether the funds reached the intended recipients. SERAP further maintained that public authorities have a responsibility to demonstrate that social assistance payments are properly documented, independently verifiable and consistent with established financial procedures. The questioned transactions have raised concerns about the accuracy of beneficiary databases and the safeguards intended to prevent errors, duplicate payments and possible diversion.
The audit also identified approximately 36.744 billion naira in payments reportedly made without the required prepayment audits and another 4.616 billion naira in unsupported expenditure. Other transactions questioned included 350.182 million naira for enrolment activities, 89.511 million naira for store purchases and 17.422 million naira in diesel advances. SERAP argued that these findings suggested serious weaknesses in financial controls and expenditure verification. However, audit queries and allegations of unsupported spending do not automatically establish that the entire 78.8 billion naira was stolen or diverted. A detailed examination of financial records, payment authorisations and supporting documents would be required to determine whether any losses occurred and identify those responsible.
In the suit filed on its behalf by lawyers Kolawole Oluwadare and Kehinde Oyewumi, SERAP is asking the ECOWAS Court to declare that the government’s alleged failure to account for the funds and address the reported irregularities violates Nigeria’s international human rights obligations. The organisation argues that funds allocated for social protection must be administered in ways that safeguard the rights of vulnerable people, particularly those who depend on government assistance for food, clothing, housing and other essential needs. It maintains that inadequate financial oversight could prevent eligible households from receiving benefits intended to reduce extreme poverty and economic hardship.
SERAP is also seeking a court order directing the National Cash Transfer Office, NASSCO and other relevant government agencies to provide comprehensive records of the disputed payments. The requested documents include beneficiary information, payment verification records, financial reconciliations and explanations for missing transaction documentation. Beyond disclosure, the organisation wants an independent and effective investigation into the audit findings, recovery of any public funds found to have been improperly spent or diverted, and appropriate legal or administrative action against individuals established to be responsible. It has additionally requested a permanent injunction preventing the administration of social protection funds without adequate auditing, beneficiary verification and financial accountability systems.
Cash transfer programmes are intended to assist vulnerable Nigerian households struggling with poverty and the rising cost of living.
The legal action follows an earlier demand issued by SERAP to President Tinubu and relevant government authorities on September 5, 2026. In that communication, the organisation urged the government to account for the questioned funds, publish relevant audit information, investigate the reported irregularities and recover any money established to have been misappropriated. SERAP said the deadline given to the authorities expired without adequate corrective action. The organisation is relying on provisions of the African Charter on Human and Peoples’ Rights and the United Nations Convention against Corruption to support its argument that the Nigerian government must protect public resources and ensure that social protection funds serve their intended beneficiaries.
The latest lawsuit comes against the background of earlier controversies involving Nigeria’s social investment and humanitarian assistance programmes. In January 2024, President Tinubu suspended several poverty alleviation programmes administered through the humanitarian affairs ministry following allegations of financial misconduct and concerns about administrative accountability. The government subsequently initiated reviews of the programmes and their operating structures. That episode became a significant test of the administration’s commitment to transparent welfare spending. The current litigation has revived questions about whether weaknesses identified in previous investigations have been adequately addressed and whether financial safeguards are strong enough to prevent further irregularities.
The ECOWAS Community Court of Justice in Abuja has been asked to examine the Federal Government’s handling of the questioned cash transfer funds.
The dispute could have wider implications for Nigeria’s efforts to reduce poverty and strengthen confidence in government assistance programmes. Cash transfers are designed to provide direct financial support to vulnerable households, particularly during periods of high inflation, unemployment and economic instability. Where payments cannot be independently verified, the effectiveness of such programmes becomes difficult to assess, and legitimate beneficiaries may face uncertainty about their entitlements. At the same time, public authorities must be given an opportunity to explain questioned transactions and provide supporting documents before allegations are treated as proven misconduct. Transparent accounting, credible beneficiary registers and regular independent audits remain essential to ensuring that limited public resources deliver measurable benefits.
As of October 26, 2026, the ECOWAS Community Court of Justice has not fixed a hearing date for the lawsuit, and no judicial finding has established that the disputed funds were unlawfully diverted. SERAP continues to demand a comprehensive accounting of the 78.8 billion naira, an independent investigation and stronger safeguards for future cash transfer programmes. The Federal Government’s detailed response to the latest legal action has not been confirmed in the available reports. The outcome could influence the administration of social protection funds, the enforcement of financial accountability requirements and the protection of vulnerable Nigerians who depend on public assistance. For affected households, the central concern remains whether money allocated to improve their living conditions can be transparently traced and shown to have reached its intended beneficiaries
