Sokoto Panel Indicts Former Governor Over N117 Billion Financial Irregularities
The Sokoto State Government has formally received a report from the Judicial Commission of Inquiry alleging that N117 billion in public funds was misappropriated during the eight-year administration of former Governor Aminu Waziri Tambuwal. Justice Mu’azu Abdulkadir Pindiga (rtd), the commission’s chairman, presented the findings to Governor Ahmed Aliyu on February 3, 2026, at the Government House in Sokoto. The report cites widespread breaches of procurement laws, weak internal financial controls, and systemic abuse of executive authority between 2015 and 2023.
The commission’s investigation, which commenced in August 2023, was based on 31 memoranda submitted by public and private institutions and testimonies from 241 witnesses. According to Justice Pindiga, the inquiry focused on scrutinizing the management of state resources through verifiable records and sworn testimonies to establish a factual baseline of the state’s inherited assets and liabilities. The findings are categorized into five segments, detailing specific infractions in financial regulations and the disregard for established administrative procedures.
The economic implications of these findings are substantial for Sokoto State’s fiscal management. The alleged misappropriation of N117 billion represents approximately 15% of the state’s total proposed budget for the 2026 fiscal year, which is set at N758.7 billion. To put this in perspective, the state’s current budget prioritizes social and economic expansion, with N122.7 billion allocated to the health sector and N115.9 billion for education. The recovery or loss of funds on this scale directly impacts the state’s capacity to finance infrastructure projects and essential services without increasing its debt profile.
From a broader economic lens, the indictment highlights the persistent challenge of “judgment debts” and fiscal leakages in Nigeria’s sub-national governance. While Sokoto State officials have categorized the current administration as “debt-free” with no outstanding liabilities to contractors, the emergence of high-value financial irregularities creates a potential “transmission gap” in public trust and investment attractiveness. Historical data from the Economic and Financial Crimes Commission (EFCC) suggests that state-level financial abuse often results in the decay of economic infrastructure and a reduction in the standard of living, as funds intended for public welfare are diverted to private interests.
The political context of the inquiry has been a point of contention. Former Governor Tambuwal, currently a Senator representing Sokoto South, has previously characterized similar investigations as a “political vendetta” and “intimidation” by the current administration. However, Governor Ahmed Aliyu maintained during the report presentation that the commission was a “profound constitutional responsibility” aimed at strengthening transparency rather than settling political scores. The state government has announced the formation of a committee to study the report and produce a white paper to guide subsequent legal or administrative actions.
This development aligns with national trends where the federal and state governments are under increasing pressure to demonstrate fiscal accountability to secure international grants and aids. Sokoto’s 2026 budget relies on N233.8 billion from grants and capital development funds, a revenue stream often contingent on a state’s adherence to international fiscal benchmarks and transparency in procurement. The panel’s emphasis on “weak financial controls” suggests a need for regulatory reforms in the state’s internal audit systems to prevent a recurrence of such irregularities.
As the white paper committee begins its review, the focus remains on the state’s ability to balance its pursuit of accountability with its ambitious 2026 growth targets. The outcome of this case is expected to serve as a significant indicator for the effectiveness of judicial commissions of inquiry in addressing large-scale financial mismanagement at the state level in Nigeria.
