– Seeks court order for disclosure of payments, contractors, procurement records
Chuks Okocha in Abuja
The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC) over its alleged failure to account for ₦126.46 billion appropriated for electoral operations, including the procurement of election materials, equipment and vehicles.
SERAP is asking the Federal High Court in Abuja to compel INEC to disclose comprehensive details of the expenditure, utilisation and disbursement of the funds, which the organisation says were allegedly diverted, lost, mismanaged or otherwise unaccounted for.
The suit, marked FHC/ABJ/CS/2507/2026, was filed last week following findings contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026.
According to SERAP, the funds were earmarked for the procurement of ballot boxes, electoral devices, sensitive election materials, result sheets, vehicles and accreditation devices, as well as payments for audit and consultancy services, digital archiving and other goods and services required for the conduct of elections.
The organisation is seeking an order of mandamus directing INEC to provide a full financial and documentary account of the funds, including the amounts released and paid, the beneficiaries of the payments, details of contractors and their beneficial owners.
SERAP, in the suit filed by its lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo, maintained that electoral funds are public resources that must be transparently managed and accounted for.
“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,” the organisation argued.
It described the allegations as particularly disturbing, given INEC’s constitutional responsibility for managing Nigeria’s electoral system.
SERAP further argued that transparency and accountability in the management of electoral funds were crucial as the country approaches the 2027 general elections, warning that unresolved questions about public expenditure could undermine confidence in the electoral process.
According to the suit, the Auditor-General identified several alleged procurement irregularities involving billions of naira.
SERAP cited findings that INEC allegedly paid ₦112.16 billion for ballot boxes, electoral devices, items and materials without competitive bidding or a Certificate of No Objection from the Bureau of Public Procurement (BPP).
The Auditor-General reportedly found no evidence that the items had been procured and raised concerns that the contracts were awarded to companies whose competence, experience, capacity, addresses and factory locations were unknown.
The report warned that the funds might have been diverted and recommended their recovery.
The organisation also cited an alleged payment of ₦1.06 billion for Toyota Prado TXL 2021-model vehicles without advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection.
The Auditor-General reportedly raised concerns that the funds might have been lost and that the contracts might have been inflated.
Another finding concerned an alleged payment of ₦3.14 billion to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded, with the report reportedly raising concerns about possible diversion of the funds.
SERAP further alleged that INEC paid ₦9.25 billion for 22 contracts covering similar goods and services, with the contracts allegedly split to circumvent procurement procedures and awarded on the same day.
The Auditor-General reportedly questioned whether the items were supplied and warned that the payments might have resulted in financial losses.
Other transactions highlighted in the suit included ₦129.38 million allegedly paid to 19 accounting firms for financial audit services without adequate evidence of utilisation or expenditure by the consultants.
The organisation also cited an alleged payment of ₦504.49 million for accreditation devices without due procurement procedures.
According to the suit, the Auditor-General raised concerns about the validity period of the software and the delivery of the security licence key, questioning whether the expenditure represented value for money.
Additionally, SERAP cited an alleged payment of ₦235.10 million to contractors described as unqualified for the supply of sleeping mats and digital archiving services, with the Auditor-General reportedly recommending the recovery of the funds.
The organisation is asking the court to compel INEC to provide documentary and physical evidence that the materials reportedly covered by the ₦112.16 billion expenditure were actually procured, as well as details of their present location and status.
It also wants the commission directed to preserve all electoral equipment, materials and public assets covered by the audit findings to prevent their disposal, transfer, destruction, write-off or any other action that could frustrate transparency and accountability.
SERAP further called for the publication of the names of contractors, suppliers, companies and consultants that allegedly received irregular payments, alongside the identities of any public officials who authorised, processed, facilitated or benefited from the transactions.
“Nigerians have a 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,” the organisation argued.
It maintained the alleged irregularities raised concerns about compliance with the 1999 Constitution, as amended, national anti-corruption laws and Nigeria’s obligations under the United Nations Convention against Corruption.
SERAP also cited Section 15(5) of the Constitution, which requires the state to abolish corrupt practices and abuse of power, alongside Section 13, which places a responsibility on public institutions to observe and apply the Constitution’s provisions.
The organisation further referenced Article 25 of the International Covenant on Civil and Political Rights and Article 13 of the African Charter on Human and Peoples’ Rights, arguing that citizens’ participation in public affairs requires access to information about the management of public resources.
“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,” the suit stated.
SERAP said public disclosure of the expenditure was necessary to safeguard citizens’ confidence in the electoral process and ensure that resources allocated for credible elections were properly utilised.
No date has been fixed for the hearing of the suit.