The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC) over its failure to account for more than N126.46bn appropriated for electoral operations, alleging that the funds may have been diverted, lost, mismanaged or otherwise unaccounted for.
The organisation is asking the Federal High Court in Abuja to compel INEC to disclose details of the expenditure, utilisation and disbursement of the money, which was allocated for ballot boxes, electoral devices and materials, result sheets, vehicles, accreditation devices, audit services and consultancy.
The suit, marked FHC/ABJ/CS/2507/2026, was filed last week, according to a statement issued by SERAP Deputy Director, Kolawole Oluwadare, on Sunday. No date has been fixed for the hearing.
SERAP said the allegations were contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026. The reported infractions covered the period between January and December 2022 and, in some instances, extended to December 31, 2023.
In the suit filed by its lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo, SERAP is seeking “an order of mandamus to direct and compel INEC to promptly disclose detailed information on the expenditure, utilisation and disbursement of over N126.46 billion appropriated for electoral operations, including the procurement of election materials, equipment, and vehicles.”
It is also asking the court for “an order of mandamus to direct and compel INEC to disclose a full financial and documentary account of the over N126 billion appropriated for electoral operations, including amounts released and paid, payment beneficiaries, details of contractors and their beneficial owners.”
SERAP argued that the allegations raised serious concerns about the management of public funds allocated to the electoral body, particularly with the 2027 general elections approaching.
“Electoral resources are public resources. INEC must be able to account for every naira, demonstrate that it was lawfully spent and show that it served the purposes for which it was appropriated.
“These allegations are particularly disturbing given the constitutional importance of INEC and the fact that the expenditure concerns resources appropriated for the administration of Nigeria’s electoral system.
“With the 2027 general elections approaching, transparency and accountability in the management of these funds are essential to safeguarding public confidence in the electoral process and ensuring that resources intended to support credible elections are properly utilised.
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“These findings by the Auditor-General suggest a grave violation of the public trust and the provisions of the Nigerian Constitution 1999 (as amended), national anti-corruption laws, and the country’s obligations under the UN Convention against Corruption.
“Democracy requires an informed citizenry. That principle is directly relevant to public expenditure by an electoral management body: citizens are entitled to know how resources entrusted to INEC for the conduct of elections have been used.”
According to the suit, the Auditor-General reported that INEC “irregularly paid” N112,155,597,845 for ballot boxes, electoral devices and other materials without competitive bidding or a Certificate of No Objection from the Bureau of Public Procurement (BPP).
The report reportedly found “no evidence that the items were procured” and said the “contracts were awarded to companies whose competences, experience, capacities, addresses and factory locations were unknown.”
The Auditor-General was said to have raised concerns that the money “may have been diverted” and called for its recovery.
The suit also alleged that INEC “paid over N1 billion [N1,058,925,000.00] for Toyota Prado TXL 2021 Model without advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection.”
According to the account cited by SERAP, the Auditor-General feared that the money “may have been lost” and that the contracts “may have been inflated.”
On the procurement of election materials, the organisation said INEC “paid over N3 billion [N3,136,806,050.00] to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded, with no evidence of payment.”
The Auditor-General reportedly expressed concern that the funds “may have been diverted” and called for their recovery and remittance to the treasury.
SERAP further alleged that INEC “paid over N9 billion [N9,245,965,502.60] for 22 contracts for similar goods and services”, with the contracts “split to circumvent procurement procedures and awarded on the same day.”
The suit said the Auditor-General warned that the money “may have been lost” and that “the payment may have been made for items not supplied.”
The organisation also raised questions over payments for financial audit services, alleging that INEC “paid over N129 million [N129,375,000.00] to 19 accounting firms for financial audit services without evidence of utilisation or requests and expenditure by the consultants.”
According to SERAP, the Auditor-General was concerned that the money “may have been diverted” and called for its recovery and remittance to the treasury.
Another allegation concerned the procurement of accreditation devices. SERAP said INEC “paid over N504 million [N504,492,641.00] for accreditation devices without due procurement process.”
The suit stated that the “APG had expired before the security licence key was delivered and the software was valid for only four months, raising questions about economy and value for money.” It added that the Auditor-General had expressed concern that the money “may have been diverted.”
SERAP also alleged that INEC “paid over N235 million [N235,103,000.00] to unqualified contractors for sleeping mats and digital archiving.”
The Auditor-General reportedly identified “serious concerns regarding the eligibility and capacity of the contractors” and warned that the money “may have been lost”, calling for its recovery.
The organisation is seeking an order compelling INEC to provide documentary and physical evidence establishing how the funds were spent and the whereabouts of the electoral materials allegedly procured.
The suit stated: “INEC should provide documentary and physical evidence that the over N112 billion identified as ‘irregularly paid’ was actually used to procure the electoral materials concerned and account for the present location and status of those materials.
“Nigerians have a right to know every public act, everything that is done in the public interest, by their public institutions including INEC.”
SERAP is also asking the court to direct INEC to preserve the assets covered by the Auditor-General’s findings to prevent any action that could frustrate investigations or public accountability.
“INEC should be directed to ensure that no electoral equipment, material or other public asset covered by the Auditor-General’s findings is disposed of, transferred, destroyed, written off or otherwise dealt with in a manner that could frustrate transparency and accountability,” the organisation stated.
The group further wants the identities of contractors, suppliers, consultants and public officials involved in the transactions disclosed.
“The names of the contractors, companies, suppliers and consultants who irregularly received public funds, as well as any INEC officials or other public officials who authorised, processed, facilitated or benefited from the transactions should be widely published.”
It added: “Nigerians have the right to know whether the contracted goods and services were actually supplied; whether payments corresponded with goods and services actually delivered; and whether contracts were deliberately split to circumvent procurement requirements.”
SERAP also cited constitutional provisions and international agreements in support of its demands, arguing that public institutions have a duty to uphold transparency and prevent corruption.
The suit stated: “SERAP notes that Section 15(5) of the Nigerian Constitution requires public institutions, including INEC, to abolish all corrupt practices and abuse of power.
“Section 13 of the Nigerian Constitution imposes clear responsibility on INEC to conform to, observe and apply the provisions of Chapter 2 of the Constitution.”
It further argued that “Nigeria’s obligations under the UN Convention against Corruption require INEC to adopt preventive anti-corruption policies and transparent public procurement and public financial management.”
The organisation also cited “Article 25 of the International Covenant on Civil and Political Rights and Article 13 of the African Charter on Human and Peoples’ Rights to which Nigeria is a state party” as provisions protecting citizens’ rights to participate in public affairs.
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