The [Socio‑Economic Rights and Accountability Project (SERAP)](https://serap- nigeria.org/) has initiated legal proceedings at the [ECOWAS Community Court of Justice](https://ecowas.int/ecowas-court/) in Abuja, alleging that the federal government failed to account for over ₦78.8 billion allocated to cash‑transfer and social‑protection schemes, thereby breaching Nigeria’s international human‑rights duties.
**What are the core allegations?**
SERAP contends that the Ministry of Humanitarian Affairs and Poverty Reduction, the [National Cash Transfer Office (NCTO)](https://ncto.gov.ng/), and the National Social Safety Nets Coordinating Office (NASSCO) diverted, spent irregularly, or could not substantiate the use of the funds. The claim is anchored in the findings of the [Auditor‑General of the Federation](https://www.audit.gov.ng/) 2024 Annual Report released on 7 August 2026, which examined transactions from January 2023 through 31 December 2024.
**Key figures and findings**
- The report flagged approximately ₦33.751 billion transferred to more than 3.2 million households in 2023 without adequate verification records.
- An additional ₦36.744 billion was paid without pre‑payment audits, while ₦4.616 billion comprised unsupported expenditures.
- Specific questioned items included ₦350.182 million for enrolment, ₦89.511 million for store purchases and ₦17.422 million in diesel advances.
- SERAP argues that these lapses violate the right to social security, an adequate standard of living, and other socio‑economic rights protected under the African Charter on Human and Peoples’ Rights.
**What relief is SERAP seeking?**
In suit number ECW/CCJ/APP/42/26, filed last week, SERAP requests:
- A declaration that the government’s failure to account for the funds breaches its international human‑rights obligations.
- An order compelling the NCTO, NASSCO and related agencies to produce a full, verifiable accounting of the questioned monies, including beneficiary and reconciliation records.
- An injunction mandating an independent, prompt investigation, recovery of any misappropriated amounts, and prosecution of responsible individuals.
- Directions to strengthen financial accountability, beneficiary verification, auditing and oversight mechanisms for all federal cash‑transfer programmes.
- Assurance that eligible vulnerable households receive the benefits intended for them, with remedies for any rights infringements.
**Why does the case matter?**
SERAP’s filing invokes Article 9(4) of the ECOWAS Court Protocol, positioning the dispute as a public‑interest matter that links financial mismanagement to the violation of protected socio‑economic rights. The organisation argues that the government’s inaction not only undermines transparency but also perpetuates discrimination by excluding vulnerable families from essential assistance.
**Background context**
The Auditor‑General, constitutionally tasked with auditing all federal accounts, submits annual reports to the National Assembly. The 2024 report highlighted systemic weaknesses in beneficiary verification, pre‑payment audits, and record‑keeping across cash‑transfer agencies. Following the report’s release, SERAP issued a public statement and, on 5 September 2026, wrote to President Bola Tinubu urging immediate corrective action, publication of audit records, and recovery of the questioned funds. The stipulated deadline passed without substantive response.
**Legal and human‑rights framework**
Articles 1 and 21 of the African Charter, together with Article 9 of the UN Convention against Corruption, obligate states to adopt legislative and administrative measures that protect economic, social and cultural rights and ensure transparent public‑financial management. SERAP cites scholarly works on corruption and human‑rights law to reinforce its position that the alleged financial irregularities constitute more than administrative lapses—they represent ongoing violations of Nigeria’s treaty commitments.
**Next steps**
The ECOWAS Court has not yet set a hearing date. SERAP’s counsel, Kolawole Oluwadare and Kehinde Oyewumi, emphasize that the case seeks to compel the government to rectify systemic failures, recover lost funds, and guarantee that cash‑transfer programmes fulfil their constitutional and human‑rights objectives.
*For further information, SERAP can be contacted via email or phone as listed in the original release.*