The Socio-Economic Rights and Accountability Project (SERAP) has called on President Bola Tinubu to order an immediate investigation into the alleged disappearance or diversion of ₦26.9bn from the Universal Service Provision Fund (USPF).
The organisation urged the President to direct the Minister of Communications, Innovation and Digital Economy, Dr Bosun Tijani, and the USPF Secretary, Yomi Arowosafe, to publicly account for the missing funds.
SERAP also asked Tinubu to instruct the Attorney General of the Federation and Minister of Justice, Lateef Fagbemi (SAN), alongside relevant anti-corruption agencies, to investigate the allegations and prosecute anyone found responsible.
The allegations are contained in the 2022 audited report of the Auditor-General of the Federation, published on September 9, 2025.
In a letter dated May 9, 2026, and signed by its Deputy Director, Kolawole Oluwadare, SERAP described the alleged financial irregularities as a grave breach of public trust that threatens Nigeria’s efforts to bridge the digital divide.
“The USPF is critical to expanding telecommunications access in underserved and rural communities. Any diversion of its funds directly undermines its mandate to support infrastructure development and promote inclusive connectivity,” the organisation stated.
SERAP warned that failure to investigate and recover the funds could deny millions of Nigerians access to essential digital services and undermine national development objectives.
According to the group, poor internet access affects citizens’ ability to exercise fundamental rights, including freedom of expression, access to information, education and participation in governance.
“It also impacts access to livelihood opportunities, healthcare information, financial services and education, particularly in an increasingly digital economy,” the letter added.
The organisation gave the Federal Government seven days to act on its demands or risk legal action aimed at compelling compliance by the government, the Nigerian Communications Commission (NCC) and the USPF.
SERAP referenced several alleged irregularities highlighted in the Auditor-General’s report, including the USPF’s alleged failure to disclose a domiciliary account and refusal to grant auditors access to its financial records.
The report further alleged that the agency failed to remit more than ₦13.8bn in operating surplus between 2016 and 2019, raising concerns that the funds may have been diverted.
“The USPF failed to remit over ₦13.8bn, representing 25 per cent annual operating surplus for four years between 2016 and 2019,” SERAP quoted from the report. “The Auditor-General fears the money may have been diverted and has requested that the agency account for and remit the funds.”
The audit also flagged ₦11.7m reportedly spent on international training programmes in October 2020 without supporting documentation, despite COVID-19 travel restrictions at the time.
“There were no invitation letters, registration receipts or certificates of participation to support the expenditure,” the organisation noted.
Other alleged irregularities cited by SERAP include the award of contracts worth over ₦2.8bn without procurement approvals or supporting documentation; payment of ₦8m to a non-existent fund manager; expenditure of ₦6.4bn on projects not included in the approved 2020 budget; and disbursement of ₦2.8bn between January and May 2021 without proper records or explanations.
The report also alleged failure to remit more than ₦333m in stamp duties, failure to deduct over ₦144m in withholding tax, and payment of ₦391m to consultants without evidence that any work was carried out.
“The Auditor-General is concerned that these payments may have resulted in revenue losses to the government and has recommended that the funds be recovered and remitted to the treasury,” SERAP stated.
According to the group, the alleged mismanagement of public funds undermines transparency, deepens inequality and excludes millions of Nigerians from opportunities in the digital economy.
SERAP anchored its demands on constitutional provisions requiring the government to eliminate corruption and ensure that national resources are used for the benefit of citizens.
The organisation also cited Nigeria’s obligations under the United Nations Convention against Corruption and the African Union Convention on Preventing and Combating Corruption, both of which require effective investigation and punishment of corruption-related offences.
“Section 15(5) of the Nigerian Constitution imposes a duty on the government to abolish all corrupt practices and abuse of power,” the letter stated.
SERAP added that Article 26 of the UN Convention against Corruption requires governments to impose “effective, proportionate and dissuasive sanctions” in cases involving grand corruption.
