More than 360 people abducted by Boko Haram insurgents from a predominantly Muslim community in Borno State have regained their freedom after months in captivity at a remote mountain hideout in north-eastern Nigeria.

The victims were kidnapped in March from communities around Ngoshe, near Nigeria’s border with Cameroon. While authorities confirmed their release, differing accounts have emerged regarding how the operation unfolded.

The Nigerian military said the hostages were rescued during a carefully planned intelligence-led operation targeting a Boko Haram stronghold in the Mandara Mountains. According to the military, the operation had been in preparation for several weeks and caught the insurgents off guard.

However, a local advocacy group, the Borno South Youth Initiative, claimed it played a key role in negotiating the unconditional release of the captives and put the number of those freed at 416.

Military spokesperson Lt-Col Haruna M. Sani described the raid on the insurgents’ hideout as one of the most significant hostage rescue missions carried out in the region.

“Faced with the speed, precision, and overwhelming combat power of the advancing troops, several insurgents abandoned their positions and fled into surrounding mountainous terrain, while others surrendered,” he said.

Following their release, the former hostages were gathered at a secure location where they underwent medical assessments and received humanitarian support.

According to Daniel Bwala, Special Adviser to President Bola Tinubu, the rescued victims are receiving medical attention. However, he disclosed that two infants lost their lives due to the harsh conditions they endured while in captivity.

“Sadly, two infants died due to exhaustion from prolonged captivity and harsh terrain,” Bwala wrote on X.

The release comes at a time when the Federal Government continues to face criticism over rising insecurity and frequent kidnappings across different parts of the country.

The abductees were taken during a Boko Haram attack on Ngoshe and surrounding communities in March. Reports indicated that the assault occurred while residents were observing Ramadan and breaking their fast.

Speaking to journalists, Samaila Kaigama, President of the Borno South Youth Alliance (Bosaya), said his organisation had been actively involved in efforts to secure the victims’ release and had maintained communication with the insurgents throughout the process.

In a video shared on social media, Kaigama criticized individuals he described as “government boys” for attempting to take credit for the release.

Following the operation, the military released photos and videos showing the freed captives resting under trees overnight while arrangements were made for their care and transportation.

Local authorities also assured residents that efforts were ongoing to secure the affected communities and enable displaced victims to safely return to their farms and homes.

Officials added that some of the kidnapped persons were believed to have crossed into neighbouring Cameroon during the period of captivity, and discussions were underway to facilitate their safe return.

Boko Haram launched its insurgency in northern Nigeria in 2009 with the aim of establishing Islamic rule. Although the group has lost control of much of the territory it once held, it remains active alongside other extremist factions operating across the region.

Nigeria continues to battle multiple security threats, including terrorism, kidnapping, armed banditry, communal conflicts, and separatist violence.

Earlier this year, a small contingent of United States military personnel was deployed to Nigeria to support intelligence gathering and provide training to Nigerian security forces as part of efforts to strengthen counterterrorism operations.

Last month, Nigerian and U.S. authorities also announced the successful elimination of a senior leader of the Islamic State (IS) during a joint security operation.

The Federal Government has introduced fresh measures aimed at strengthening financial discipline across Ministries, Departments and Agencies by placing new limits on reimbursable imprest and tightening oversight of public funds.

The new directives are contained in the 2026 Annual General Imprest Warrant signed by the Minister of Finance and Coordinating Minister of the Economy, Taiwo Oyedele and conveyed through a Federal Treasury Circular issued by the Office of the Accountant-General of the Federation.

The circular, dated June 3, 2026, and signed by the Accountant-General of the Federation, Shamseldeen Ogunjimi, authorises accounting officers across the three arms of government to approve funds to eligible imprest holders while setting clear spending thresholds and compliance requirements.

According to the circular, ministers will be entitled to a maximum reimbursable imprest of N700,000, while permanent secretaries and directors-general will be limited to N500,000. Directors and heads of departments will be entitled to N300,000, while heads of formations in states and other authorised imprest holders will have a ceiling of N100,000.

The Office of the Accountant-General said the move was in line with the provisions of Financial Regulation 1003 and forms part of efforts to ensure accountability and prudent management of public resources.

The circular stated, “All Accounting Officers in the three arms of government, including Ministries, Extra-Ministerial Offices and Agencies, are hereby authorised to approve funds to eligible imprest holders.”

However, it added that “the limit of reimbursable imprest shall be” N700,000 for ministers, N500,000 for permanent secretaries and directors-general, N300,000 for directors and heads of departments, and N100,000 for heads of formations and other authorised holders.

In another significant directive, the government restricted the frequency of imprest reimbursements.

“The frequency of reimbursement of any standing imprest shall normally be once in a quarter and shall not exceed twice in a quarter where the need arises,” the circular stated.

The government also directed all accounting officers and expenditure controllers to ensure that procurements above N1m are conducted through contract awards in line with existing procurement laws.

“All local procurement of stores and services costing above N1,000,000 shall be made only through the award of contracts, except as otherwise provided by the Public Procurement Act,” the circular noted.

The directive further emphasised strict compliance with financial regulations governing the management and retirement of imprest accounts.

To strengthen monitoring, all self-accounting ministries, extra-ministerial departments and agencies have been directed to submit returns to the Accountant-General within 30 days of the circular.

The returns are expected to contain details of how 2025 imprest allocations were retired, as well as lists of approved imprest holders for 2026 and their locations.

The government also ordered imprest holders to operate dedicated operational bank accounts in compliance with the Federal Government’s electronic payment policy.

According to the circular, monthly reports detailing funds paid into the accounts and evidence of retirement of such funds must be submitted to the Office of the Accountant-General.

The Accountant-General warned that the Treasury Inspectorate Department would conduct routine inspections throughout the financial year and impose sanctions for violations.

“Any breach of the regulations in the operation of imprest accounts shall lead to the withdrawal of the right to issue any imprest by the affected accounting officer, and appropriate sanctions shall be applied accordingly,” the circular stated.

The directive was addressed to senior government officials, including the Chief of Staff to the President, ministers, permanent secretaries, heads of extra-ministerial agencies, service chiefs, the Inspector-General of Police, chairmen of federal commissions and anti-corruption agencies, as well as heads of revenue-generating institutions.

Imprest is a cash advance provided to public officers to cover routine and urgent official expenses that may not require the full government procurement process.

Under Nigeria’s Financial Regulations, imprest holders are required to account for all expenditures through supporting documents and retire such advances before obtaining fresh approvals.

Successive administrations have sought to strengthen controls around imprest management following concerns raised by audit reports and oversight institutions over weak documentation, delayed retirement of advances and instances of misuse of public funds.

The Federal Government has, in recent years, expanded the use of electronic payment systems, tightened treasury controls through the Treasury Single Account policy and strengthened compliance requirements for Ministries, Departments and Agencies as part of broader public financial management reforms aimed at improving transparency, accountability and value for money in government spending.

The latest circular signals the government’s intention to further tighten oversight of cash advances and reinforce adherence to financial regulations across the federal public service.