The Nigerian Army has confirmed referring 12 senior personnel to the Economic and Financial Crimes Commission (EFCC) for their alleged involvement in the 42.1 billion arms purchase scandal.
The army did not name them, but said they included six serving generals.
According to army sources, if the EFCC finds enough evidence against them, they would be tried in a military court.
A presidential inquiry last year found that fake contracts worth $2bn were awarded by last administration.
It alleged that the money, which was meant to buy arms to fight the Islamist Boko Haram group, has gone missing.
The former national security adviser, Sambo Dasuki, was charged in December in connection with the case involving $68m that is alleged to be missing. He was accused of awarding phantom contracts to buy helicopters, fighter jets and ammunition, which he denied.
Army spokesman Colonel Sani Usman said the 12 officers referred to the EFCC included three serving major generals, one retired major general, three brigadier generals, four colonels and a lieutenant colonel.
The army’s announcement follows President Muhammadu Buhari’s order last month to investigate 20 former military chiefs and officers over the alleged arms procurement fraud.
Several close associates of former President Goodluck Jonathan are also facing trial in connection with the scandal.