SERAP Sues Nigeria at ECOWAS Court Over N78.8bn Cash Transfer Audit

• SERAP has sued the Nigerian Federal Government before the ECOWAS Court over alleged unaccounted N78.8 billion in cash transfer and social protection funds.
• The lawsuit, ECW/CCJ/APP/42/26, is based on the Auditor-General for the Federation’s 2024 Report, which cited financial management deficiencies between January 2023 and December 2024.
• SERAP seeks to compel the government to account for the funds, investigate irregularities, recover improperly spent money, and strengthen accountability mechanisms.
• A key concern involves N33.751 billion transferred to over 3.2 million households in 2023, for which adequate authentication and reconciliation records are reportedly missing.
• The organization argues the case has significant human rights implications, asking the court to determine if Nigeria fulfilled its obligations regarding social security and an adequate standard of living.

This legal challenge by SERAP against the Federal Government of Nigeria at the ECOWAS Court underscores a growing trend of judicial scrutiny, particularly from regional tribunals, concerning governmental accountability for public funds earmarked for social welfare initiatives.

The Socio-Economic Rights and Accountability Project (SERAP) has initiated legal proceedings against the Nigerian Federal Government before the ECOWAS Community Court of Justice Nigeria. This action targets the government's alleged failure to provide a comprehensive account for over N78.8 billion designated for cash-transfer and social protection initiatives aimed at vulnerable citizens. The lawsuit, formally identified as ECW/CCJ/APP/42/26, seeks judicial intervention to compel transparency and accountability regarding these significant public funds.

SERAP's legal challenge is primarily rooted in the findings detailed within the Auditor-General for the Federation’s 2024 Annual Report, which was publicly released on August 7, 2026. This critical report highlighted various deficiencies in financial management practices. Specifically, the audit pointed to issues involving the National Cash Transfer Office and the National Social Safety Nets Coordinating Office, among other federal institutions tasked with overseeing these vital social protection programs. The irregularities under scrutiny reportedly occurred between January 2023 and December 2024.

The human rights organization is petitioning the regional court to mandate a thorough accounting of the questioned expenditures, alongside an investigation into the alleged financial irregularities. SERAP also seeks orders for the recovery of any public funds determined to have been improperly utilized and for the enhancement of accountability mechanisms governing these programs. A key demand is for the government to ascertain whether the allocated funds genuinely reached their intended beneficiaries and to implement measures preventing eligible households from being denied assistance due to financial mismanagement or inadequate controls.

A significant concern highlighted in SERAP's application pertains to approximately N33.751 billion reportedly disbursed in 2023 to 3,295,207 households across 35 states. According to the Auditor-General’s findings, which SERAP cited, there was an absence of adequate records to authenticate these payments or to reconcile them with corresponding beneficiary data. SERAP is therefore challenging the authorities to produce verifiable evidence detailing the disbursed amounts, the identities of the intended recipients, the authorizations for these payments, and records demonstrating proper transaction reconciliation. The organization underscores that for programs impacting millions of households, precise payment and beneficiary records are indispensable for confirming that funds reached eligible individuals in the correct amounts.

SERAP contends that the identified irregularities transcend mere administrative or accounting oversights, raising fundamental questions about the Nigerian government's obligation to safeguard public resources allocated for its economically vulnerable populace. The organization asserts that the government's responsibility extends beyond merely establishing welfare programs and allocating funds; it crucially includes ensuring these resources are managed effectively and delivered to their intended recipients. While acknowledging that the audit queries do not definitively prove theft of the entire N78.8 billion, denial of assistance to all beneficiaries, or criminal conduct by specific officials, SERAP emphasizes its goal is not to establish criminal guilt. Instead, it aims for the court to assess whether the government adequately protected the funds, investigated the identified deficiencies, and implemented effective corrective actions.

Given that the programs reportedly covered over 3.2 million households across 35 states, SERAP argues that the case carries substantial human rights implications. The organization has requested the ECOWAS Court to determine if Nigeria has upheld its commitments under regional and international human rights instruments. This specifically includes obligations related to the right to social security, the right to an adequate standard of living, and the right to economic and social development, all of which are central to the welfare of its citizens.

This legal challenge by SERAP against the Federal Government of Nigeria at the ECOWAS Court underscores a growing trend of judicial scrutiny, particularly from regional tribunals, concerning governmental accountability for public funds earmarked for social welfare initiatives. The case highlights the critical importance of robust financial management and transparent record-keeping in the administration of large-scale social protection programs. It serves as a potent reminder that the allocation of funds for vulnerable populations must be accompanied by stringent oversight to ensure proper delivery and prevent diversion.

The outcome of this case could set a significant precedent for how governments across the ECOWAS region are held accountable for their social security obligations. Lawyers advising government agencies or non-governmental organizations involved in administering such programs should meticulously review their financial management, record-keeping, and beneficiary authentication processes. This proactive approach is essential not only for mitigating potential litigation risks but also for ensuring full compliance with human rights obligations related to social security, thereby reinforcing public trust and program effectiveness.

This case signals increased judicial scrutiny, particularly from regional courts, on government accountability for public funds in social welfare programs. Lawyers advising government agencies or NGOs administering such programs should review financial management, record-keeping, and beneficiary authentication processes to mitigate litigation risk and ensure compliance with human rights obligations related to social security.

Source: Original reporting via news reports