Auditor-General demands proof for N33.75bn cash transfers to 3.29 million households

The Auditor-General for the Federation has said there is not enough evidence to prove that N33.75 billion in cash transfers reached 3.29 million genuine beneficiaries in 2023.

The Office of the Auditor-General for the Federation (OAuGF) raised the concern in its 2024 annual report on non-compliance and internal control weaknesses in federal ministries, departments and agencies. The report was submitted to the Clerk of the National Assembly on July 17, 2026.

Audit findings on NCTO transactions

The report examined transactions at the National Cash Transfer Office (NCTO) in Abuja for the 2023 financial year. Auditors raised eight queries involving billions of naira and identified significant weaknesses in the office's financial control processes.

One of the major findings, listed on page 90 of the report, concerns electronic cash transfers totalling N33.751 billion made to 3,295,207 households and beneficiaries across 35 states. The beneficiaries were reportedly selected from the National Social Register (NSR) and enrolled in the National Beneficiary Register (NBR).

However, auditors said the payment vouchers did not provide complete information about those who received the funds. They also noted that the NCTO failed to provide a REMITA statement showing the beneficiaries who were paid compared with those listed on the NSR and NBR. According to the auditors, the absence of the records made it impossible to properly authenticate the transactions or establish whether the recipients were legitimate beneficiaries.

Blocked access and internal control failures

The audit team further said its attempts to obtain access to the REMITA statement were blocked by accounts staff of the NCTO, which hindered the audit process. The auditors linked the discrepancies to weaknesses in the NCTO's internal control system, warning that such lapses could expose public funds to losses and result in payments being made to ineligible or fictitious beneficiaries.

The report stated that the audit findings remained valid because management had not responded to the issues raised or implemented the recommended corrective measures.

Recovery demanded and sanctions warning

The auditors recommended that the manager responsible for the national programme be directed to account for the N33.75 billion before the Public Accounts Committees of the National Assembly and provide evidence that the money was actually received by the intended beneficiaries.

They further advised that any portion of the funds that could not be properly accounted for should be recovered and returned to the national treasury. The audit team also requested that evidence confirming receipt of the payments by beneficiaries be submitted to the Public Accounts Committee. It warned that failure to provide the required documentation should attract sanctions for irregular payments under paragraph 3106 of the Financial Regulations (2009).

Atiku weighs in

Meanwhile, former Vice President Atiku Abubakar has criticised the Tinubu administration's household cash transfer programme, labelling it an "audio palliative." His comments follow the audit findings on the N33.75 billion meant for vulnerable households.

What this means for public funds

The query adds to concerns about accountability in social safety net programmes. If funds cannot be traced to genuine beneficiaries, public money meant for the poor may end up in wrong hands. For Nigerian taxpayers, this demand for proof is a reminder that every naira of social spending must be accounted for, especially at a time when oversight bodies are watching how cash transfer programmes are run.