The Socio-Economic Rights and Accountability Project (SERAP), has asked President Bola Ahmed Tinubu to investigate the alleged diversion of ₦26.9 billion from the Universal Service Provision Fund (USPF).
SERAP said the missing funds threaten digital access, internet connectivity and the rights of millions of Nigerians, especially residents of rural and underserved communities.
In a letter dated May 9, 2026, and signed by SERAP Deputy Director, Kolawole Oluwadare, the organisation urged Tinubu to direct the Minister of Communications, Innovation and Digital Economy, Bosun Tijani, and USPF Secretary, Yomi Arowosafe, to explain the whereabouts of the funds.
SERAP also called on the Attorney General of the Federation and Minister of Justice, Lateef Fagbemi, and anti-corruption agencies to investigate the allegations and prosecute anyone found culpable.
According to SERAP, the allegations were contained in the 2022 audited report published by the Auditor-General of the Federation on September 9, 2025.
The organisation said the report raised concerns over unaccounted expenditures, irregular contract awards, failure to remit public funds and payments for services allegedly not rendered.
SERAP stated that the USPF plays a major role in expanding telecommunications infrastructure and internet access across Nigeria.
The group warned that any diversion of USPF funds could worsen the digital divide and deny millions of Nigerians access to essential digital services.
SERAP said poor internet access affects citizens’ rights to education, information, freedom of expression and economic opportunities.
According to the organisation, many Nigerians in rural communities rely on the USPF for improved connectivity and digital inclusion.
It added that failure to investigate the alleged fraud could undermine efforts to promote affordable internet access and national development.
“Without adequate connectivity, millions of Nigerians are effectively excluded from civic participation, economic opportunities and essential services,” SERAP said.
The organisation also warned that lack of accountability could deepen inequality and hurt vulnerable groups that depend on government-backed digital infrastructure projects.
SERAP highlighted several findings contained in the Auditor-General’s report.
According to the organisation, the USPF allegedly failed to remit over ₦13.8 billion in operating surplus between 2016 and 2019.
The report also claimed that more than ₦11.7 million was spent on international training programmes in 2020 without supporting documents.
SERAP noted that the payments were reportedly made during the COVID-19 lockdown period when international travel restrictions were in place.
The organisation further alleged that the USPF awarded contracts worth over ₦2.8 billion without proper approvals or procurement documentation.
According to SERAP, the Auditor-General also queried an ₦8 million payment made to a non-existing fund manager.
The report further alleged that over ₦6.4 billion was spent on connectivity and access projects that were not included in the approved 2020 budget.
SERAP also claimed that the USPF spent more than ₦2.8 billion between January and May 2021 without documentation explaining the purpose of the expenditure.
The organisation added that the Auditor-General raised concerns over unremitted stamp duties, tax deductions and consultant payments allegedly made without evidence of completed jobs.
SERAP urged the Federal Government to recover any missing public funds and remit them to the treasury.
The organisation gave the government seven days to act on its demands.
It warned that it could begin legal action against the government, the Nigerian Communications Commission and the USPF if no action is taken.
SERAP said Nigeria’s constitution and international anti-corruption agreements require the government to investigate corruption allegations and ensure accountability in the management of public funds.
According to SERAP, “Any failure to investigate the allegations and recover any missing or diverted public funds would not only deprive Nigerians of essential services but also frustrate national development objectives and efforts to achieve digital inclusion.”
The letter, read in part: “The alleged diversion or mismanagement of public funds from the USPF has far-reaching consequences for millions of Nigerians particularly those in underserved and rural communities who depend on the USPF to expand and facilitate access to telecommunications infrastructure and universal access to information.”
“Any diversion or mismanagement of USPF’s resources directly undermines efforts to improve internet connectivity, digital inclusion, and access to essential services. It also undermines efforts to expand internet connectivity, deepen digital inclusion, and close the persistent digital divide across the country.”
“Poor access to reliable and affordable internet connectivity directly affects Nigerians’ ability to exercise a range of fundamental human rights. Access to the internet is increasingly recognised as an enabler of the rights to freedom of expression, access to information, education, and participation in public affairs.”
“It also plays a crucial role in the enjoyment of economic and social rights, including access to livelihood opportunities, healthcare information, financial services, and education—especially in an increasingly digital economy.”
“The failure to ensure accountability for these funds also risks perpetuating inequality, particularly for marginalised and vulnerable groups who depend most on public interventions to access digital infrastructure.”
“Without adequate connectivity, millions of Nigerians are effectively excluded from civic participation, economic opportunities, and essential services, thereby deepening existing socio-economic disparities.”
“Ensuring transparency and accountability in the management of USPF funds is therefore not only a matter of financial probity but also a critical step toward safeguarding and promoting the human rights and dignity of all Nigerians.”
“We would be grateful if the recommended measures are taken within 7 days of the receipt and/or publication of this letter. If we have not heard from you by then, SERAP shall consider appropriate legal actions to compel your government, Nigerian Communications Commission (NCC), and the USPF to comply with our request in the public interest.”
“According to the 2022 audited report by the Auditor-General of the Federation which was published on 9 September 2025, the Universal Service Provision Fund (USPF) failed to disclose that it maintained a domiciliary (dollar) account, and failed to grant the Auditor-General access to books of the account.”
“The USPF failed to remit over N13.8 billion [13,874,132.629.50] ‘being 25% annual operating surplus for four years, that is, between 2016 and 2019.’ The Auditor-General fears ‘the money may have been diverted.’ He wants the USPF to account for and remit the money.”
“The USPF also ‘claimed to have spent over N11.7 million [N11,793,838.40] on international trainings in October 2020’, but ‘these claims were made without any documents.’ There ‘were no documents such as letter of invitation for the programme, no receipt/invoice for registration, and no certificate of participation.’”
“Also, ‘there was total lockdown and restriction of movement out of Nigeria on foreign trips during the period (April to October 2020) due to the global COVID-19 pandemic. Yet, payments were made for these trips without any documents.’ The Auditor-General fears ‘the money may have been diverted.’ He wants the money recovered and remitted to the treasury.”
“The USPF also awarded contracts of over N2.8 billion [N2,853,052,005.90] but without any approval. The USPF failed to ‘provide the procurement procedures and processes adopted in awarding the contracts, including the contract files.’”
“The Auditor-General is concerned the awarded contracts ‘may have resulted in the loss of public funds.’ He wants the USPF to account for the money and to provide ‘approval for each of these contracts.’”
“The USPF ‘irregularly paid N8 million [N8,000,000.00] as fees to non-existing Fund Manager.’ The ‘USPF paid the money even when records showed that there was no Fund Manager employed as at 31st December 2020.’ There was also no document regarding the payment.”
“Also, ‘the contract agreement for the Fund Manager seemed doubtful, as it was signed on 5th March 2021, fifteen days before the contract award date of 19th March 2021.’ The Auditor-General is concerned ‘the payments may be for services not rendered.’ He wants the money recovered and remitted to the treasury.”
“The USPF also ‘irregularly paid over N6.4 billion [N6,440,665,651.70] on Connectivity and Access projects and programmes.’ The spending ‘was not included in the 2020 approved budget.’”
“The Auditor-General wants the USPF to account for the money, and to ‘provide the approved virement by the National Assembly to channel funds for projects and programmes not budgeted for in the year 2020.’”
“The ‘USPF spent over N2.8 billion [N2,854,931,399.89] between January 2021 May 2021 but without any documents.’ The USPF also failed ‘to explain the purpose of the spending.’ The Auditor-General fears ‘the money may have been diverted.’ He wants the money recovered and remitted to the treasury.”
“The USPF also failed to collect and remit over N300 million [N333,890,019.37] ‘being 1% Stamp Duty from payments to contractors.’ He wants the USPF to account for and remit the money.”
“The USPF failed to deduct over N144 million [N144,512,853.42] ‘being withdrawing tax from payments to consultants for the upgrade and management of aggregated bandwidth for 2022.’”
“The Auditor-General is concerned payments ‘may have resulted in the loss of revenue accruable to government.’ He wants the money recovered and remitted to the treasury.”
“The USPF paid over N390 million [N391,311,759.29] to consultants for projects but ‘without evidence of jobs done.’ There was ‘no evidence that the consultants visited the sites, there was no supply of the quoted items, and there were other problems ranging from malfunctioning of equipment, and internet connectivity issues.’”
“He wants the money recovered and remitted to the treasury.”
“Section 13 of the Nigerian Constitution 1999 [as amended] imposes clear responsibility on your government to conform to, observe and apply the provisions of Chapter 2 of the constitution.”
“Section 15(5) imposes the responsibility on your government to ‘abolish all corrupt practices and abuse of power.’ Under Section 16(1) of the Constitution, your government has a responsibility to ‘secure the maximum welfare, freedom and happiness of every citizen on the basis of social justice and equality of status and opportunity.’”
“Section 16(2) further provides that, the material resources of the nation are harnessed and distributed as best as possible to serve the common good.’”
“The UN Convention against Corruption and the African Union Convention on Preventing and Combating Corruption both of which Nigeria is a state party obligate your government to effectively prevent and investigate allegations of corruption and hold public officials and non-state actors to account for any violations.”
“Specifically, article 26 of the UN convention requires your government to ensure “effective, proportionate and dissuasive sanctions” including criminal and non-criminal sanctions, in cases of grand corruption. Article 26 complements the more general requirement of article 30, paragraph 1, that sanctions must take into account the gravity of the corruption allegations.”