By: Goodluck E.Adubazi, Abuja.
The Socio-Economic Rights and Accountability Project (SERAP) has called on President Bola Tinubu to order an urgent investigation into allegations of diversion, unaccounted-for expenditures and financial irregularities involving more than ₦78.8 billion in Nigeria’s cash transfer and social safety net programmes.
The organisation said the allegations were contained in the 2024 Annual Report of the Auditor-General of the Federation, published on August 7, 2026, with findings covering transactions and activities between January 2023 and December 2024.
SERAP, in a letter dated September 5, 2026, urged President Tinubu to direct the Federal Ministry of Humanitarian Affairs and Poverty Reduction, the National Cash Transfer Office (NCTO) and the National Social Safety Nets Coordinating Office (NASSCO) to account for the funds.
The letter was signed by SERAP Deputy Director, Kolawole Oluwadare.
According to the organisation, the President should also direct the relevant anti-corruption agencies to investigate ₦76.24 billion in allegedly questionable and unaccounted-for expenditures at the NCTO and another ₦2.55 billion involving NASSCO.
SERAP said any public funds found to have been improperly spent, diverted or lost should be recovered and remitted to the Treasury.
“Anyone suspected to be responsible should be sanctioned and prosecuted as appropriate if sufficient admissible evidence is established, irrespective of status, position or institutional affiliation,” the organisation said.
It specifically urged the President to compel the Ministry and the NCTO to publish complete records and audit trails relating to ₦33.751 billion allegedly disbursed as cash transfers in 2023.
The organisation said the records should include details of beneficiaries, payments, verification processes, authorisations and reconciliations, as well as an explanation for the alleged failure to provide REMITA records requested by the Auditor-General.
SERAP expressed particular concern over findings that the NCTO allegedly made cash transfers totalling ₦33.751 billion to 3,295,207 households and beneficiaries across 35 states in 2023 without evidence confirming that the intended beneficiaries received the funds.
According to SERAP, the Auditor-General reportedly found that the NCTO failed to provide REMITA statements needed to authenticate the payments and establish the eligibility and authenticity of beneficiaries.
The audit findings also reportedly raised concerns about incomplete beneficiary information and difficulties encountered during the audit process.
SERAP said the Federal Government should reconcile all payments against the National Social Register and National Beneficiary Register and independently verify beneficiaries to identify possible duplicate, fictitious, deceased or ineligible persons.
The rights group also called for explanations over ₦36.744 billion allegedly paid without prepayment audit, ₦4.616 billion in expenditures without adequate supporting documentation, ₦350.182 million allegedly disbursed for beneficiary enrolment without sufficient accountability, ₦89.511 million involving store purchases, and ₦17.422 million reportedly advanced for diesel purchases.
SERAP said the Auditor-General raised concerns that the ₦4.616 billion spent without adequate documentation could have been diverted.
It further alleged that ₦36.74 billion was paid in December 2023 without prepayment or internal audit checks, contrary to applicable financial regulations.
The organisation said the audit also questioned payments of more than ₦89 million for store items that were allegedly neither delivered nor entered into the store ledger.
It added that the Auditor-General found that the store ledger had reportedly not been updated since 2020.
On beneficiary enrolment, SERAP said ₦350.18 million was allegedly disbursed to state coordinators for enrolling unbanked beneficiaries, but adequate beneficiary lists, acknowledgements and other supporting documents were reportedly unavailable.
The organisation also raised concerns over ₦17.42 million allegedly spent through cash advances to staff for diesel purchases, saying the procurement process was reportedly not followed and the items could not be traced to stores.
SERAP further cited alleged irregularities involving ₦280.42 million paid as mobilisation and advance payments to Payment Service Providers without an Advance Payment Guarantee, as well as ₦393.71 million in unutilised funds disbursed to nine states for beneficiary enrolment activities.
Although the NCTO reportedly claimed that the latter amount was returned to the Treasury, the Auditor-General allegedly found no evidence showing that the funds were credited to the Consolidated Revenue Fund.
The organisation also expressed concern over alleged financial irregularities at NASSCO.
According to SERAP, the audit report found that NASSCO allegedly processed ₦2.24 billion through 158 vouchers without prepayment audit.
Other questioned expenditures, it said, included ₦44.55 million for laptops allegedly not delivered, ₦19.76 million for advertisements without evidence of publication, and ₦141.01 million paid to two contractors for software without clearance from the National Information Technology Development Agency (NITDA).
SERAP also cited alleged payments of ₦16.93 million to 56 officers for National Social Register data reconciliation without supporting documentation, and ₦14.53 million for staff reimbursement relating to validation and verification activities.
It alleged that the ₦14.53 million reimbursement was paid to one officer rather than directly to the 55 staff members concerned, with no acknowledgements of receipt.
The organisation further referenced alleged payments of ₦27.56 million to an unqualified contractor for the design and printing of materials and ₦44 million in insurance premiums without evidence of premium payments.
SERAP said the audit findings revealed what it described as repeated failures of fundamental financial and administrative controls, including the alleged failure to conduct mandatory prepayment audits, missing procurement and payment records, unverifiable goods and services, inadequate beneficiary documentation and questionable procurement processes.
It stressed that transparency and accountability were particularly important because the programmes were designed to provide social assistance to millions of poor and vulnerable Nigerians.
“The findings raise fundamental questions about the integrity, transparency and effectiveness of Nigeria’s social protection system,” SERAP said.
It added that Nigerians had the right to know state-by-state beneficiary figures, amounts disbursed, payment dates, failed and reversed transactions, funds returned to the Treasury and the administrative and transaction costs associated with the cash transfer programme.
SERAP also urged the Federal Government to establish or clarify the existence of an independent mechanism for receiving and investigating complaints from persons listed as beneficiaries who did not receive payments, as well as individuals whose identities or bank accounts may have been used without their knowledge.
The organisation called for the publication of a comprehensive and regularly updated register of beneficiaries, subject to safeguards for personal data and the privacy of vulnerable persons.
It said the Ministry should also publish a clear schedule showing the amount of funds recovered, dates of recovery, institutions responsible and the Treasury accounts into which recovered funds were paid.
SERAP gave the Federal Government seven days to take the recommended measures, warning that it would consider legal action, including approaching the ECOWAS Court and relevant international accountability mechanisms, if its demands were not addressed.
The organisation argued that the alleged irregularities violated constitutional provisions requiring government to promote the welfare and security of citizens and combat corruption and abuse of power.
It also cited Nigeria’s obligations under the United Nations Convention against Corruption and the African Union Convention on Preventing and Combating Corruption.
SERAP maintained that every naira identified in the Auditor-General’s report must be properly accounted for.
“Any public funds found to have been diverted, misapplied or paid to ineligible or fictitious beneficiaries must be fully recovered and remitted to the Treasury,” the organisation said.
