# SERAP challenges Nigerian public fund management > Live situation record from CLSTR: https://clstr.news/situations/serap-challenges-nigerian-public-fund-management > Updated: 2026-10-25T08:50:58.000Z. Sources: 23. Developments: 3. The Socio-Economic Rights and Accountability Project (SERAP) has initiated multiple legal and advocacy actions regarding the alleged mismanagement of public funds in Nigeria. In early October 2026, SERAP called on President Bola Tinubu to investigate the alleged mismanagement of over ₦94.4 billion in petroleum funds. This demand followed an Auditor-General’s report concerning the Midstream and Downstream Gas Infrastructure Fund (MDGIF) and the Nigerian Upstream Petroleum Regulatory Commission (NUPRC). The audit raised concerns regarding the diversion or irregular expenditure of revenues from petroleum products, natural gas sales, and gas-flaring penalties. Specifically, the MDGIF allegedly failed to remit ₦26.549 billion in revenue from petroleum product sales between January 2022 and December 2024. By mid-October 2026, SERAP expanded its focus to the electoral sector by filing a lawsuit against the Independent National Electoral Commission (INEC) at the Federal High Court in Abuja. The suit seeks the disclosure of details regarding over ₦126.46 billion appropriated for electoral operations, including the procurement of equipment and consultancy services. SERAP is requesting a full account of these funds to ensure they were used lawfully ahead of the 2027 general elections. On October 25, 2026, SERAP filed a lawsuit against the Nigerian Federal Government at the ECOWAS Community Court of Justice regarding alleged irregularities in social protection programmes. The suit concerns the alleged diversion and failure to account for over ₦78.8 billion allocated to cash-transfer initiatives. Audit findings cited include ₦33.751 billion in unverified household transfers and ₦36.744 billion in payments made without prepayment audits. ## Claims - SERAP filed a lawsuit against the Nigerian Federal Government at the ECOWAS Community Court of Justice. (corroborated by 11 sources) - The lawsuit concerns N78.8 billion in public funds allocated to cash-transfer and social-protection programmes. (corroborated by 11 sources) - The Auditor-General's 2024 Annual Report was published on August 7, 2026. (corroborated by 7 sources) - SERAP is seeking a declaration that the failure to account for the funds violates Nigeria's international human rights obligations. (corroborated by 7 sources) - The cash-transfer programme was intended to benefit over 3.2 million households across 35 states. (corroborated by 4 sources) - Approximately N33.751 billion transferred to households in 2023 could not be verified due to missing records. (corroborated by 3 sources) - N36.744 billion in payments were made without prepayment audits. (corroborated by 3 sources) - N4.616 billion in expenditure was unsupported by adequate documentation. (corroborated by 2 sources) ## Timeline ### 2026-10-25: SERAP sues Nigerian government at ECOWAS Court over N78.8bn cash transfer irregularities SERAP has sued the Nigerian government at the ECOWAS Court over alleged irregularities involving N78.8 billion in cash-transfer funds intended for 3.2 million vulnerable households. 11 sources. https://clstr.news/cluster/serap-sues-nigerian-government-over-788bn-cash-transfer-scandal ### 2026-10-18: SERAP sues INEC over ₦126bn in allegedly unaccounted electoral funds SERAP has sued Nigeria's INEC, seeking a court order to compel the commission to account for over ₦126.46 billion in allegedly mismanaged or unaccounted-for electoral operation funds. 8 sources. https://clstr.news/cluster/serap-sues-inec-over-126bn-in-allegedly-unaccounted-electoral-funds ### 2026-10-04: SERAP urges President Tinubu to probe ₦94.4bn petroleum fund mismanagement SERAP has urged President Bola Tinubu to investigate the alleged diversion and mismanagement of over ₦94.4 billion in petroleum funds involving the MDGIF and NUPRC. 7 sources. https://clstr.news/cluster/serap-urges-president-tinubu-to-probe-944bn-petroleum-fund-mismanagement --- Cite as: SERAP challenges Nigerian public fund management. CLSTR, https://clstr.news/situations/serap-challenges-nigerian-public-fund-management