Sayyiduna Abdullah bin Umar (may Allah be pleased with them both) narrates: A man from the Ansar came to the Prophet (peace and blessings be upon him) and said: "You have ordered us to pay zakah, that is, the charity of breaking the fast (zakat al-fitr), and we pay it. What will become of us when we have rulers who do not spend it in its proper place?" The Prophet (peace and blessings be upon him) said: "Pay it to the people concerned; they will be held to account for it."
Al-Tabarani recorded it in al-Mu'jam al-Awsat. Its chain contains Abd al-Hakim bin Abdullah, and he is da'if (weak).
Hadith Referenceمجمع الزوائد ومنبع الفوائد / كتاب الزكاة / 4427