Mr Kerry gave the assurance to the Nigerian leader in talks the two held in Washington yesterday.
"It's not easy to hide that amount of money and we are pretty good in tracing them," Mr Kerry is quoted as saying.
US officials would meet Nigeria's elite anti-corruption unit, the Economic and Financial Crimes Commission, to discuss the issue further, the statement added.
Mr Buhari has taken a tough line against corruption in oil-rich Nigeria since he took office last year.
BBC cullage
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