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Mohammed was sworn in as governor on May 29, 2019 after beating Abubakar in the March 9 governorship election.
According to Mohammed's spokesperson, Ladan Salihu, Abubakar spent N2.3 billion on funeral materials between January and May without proper appropriation by the legislative arm.
Salihu revealed that the expenditure was gathered from documents, vouchers, and payments made from the state's treasury books.
He said, "How could you imagine that a state government, within five months that is between January and May 2019, spent well over N2.3 billion on funeral materials, the clothes that are used in wrapping dead bodies and the woods that you lace the graveyards with?"
He lamented that the previous administration did not spend the sum in question on the state's hospitals and described it as a show of shame.
He vowed that the current government will recover everything that has been stolen from the state's treasury during Abubakar's tenure.
"It is an obligation: you don't allow criminality to run roughshod on the rest of us because these are public funds.
"We must take steps, there's no factor of fear or favour or ill will, and it is just the way the business of government must be conducted. We will take every measure.
"We'll use every institution and go after everyone that has stolen Bauchi State's money," he said.
Abubakar's spokesperson, Ali M. Ali, told the Nigerian Tribune that the allegations were laughable and promised to make findings from the former governor.