The Socio-Economic Rights and Accountability Project has sued the Independent National Electoral Commission at the Federal High Court in Abuja over the alleged failure to account for more than N126.46bn appropriated for electoral operations.
The suit, marked FHC/ABJ/CS/2507/2026, seeks an order of mandamus compelling INEC to disclose details of the expenditure, utilisation and disbursement of the funds earmarked for the procurement of election materials, equipment and vehicles, as well as other electoral services.
SERAP is also seeking an order compelling the electoral commission to provide a comprehensive financial and documentary account of the funds, including the amounts released and paid, the beneficiaries of the payments, and the identities of contractors and their beneficial owners.
The organisation instituted the action following allegations contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026.
According to the report, the alleged irregularities covered transactions undertaken between January and December 2022, with some extending to December 31, 2023.
In the suit filed by its lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo, SERAP said that the allegations raised serious concerns about the management of public funds by the electoral commission.
It stated, “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 added that the allegations were particularly disturbing because of INEC’s constitutional responsibilities and the importance of the funds to the administration of Nigeria’s electoral system.
According to SERAP, the Auditor-General’s report identified several transactions in which billions of naira were allegedly paid without compliance with procurement requirements or sufficient evidence that the contracted goods and services were supplied.
The suit stated that INEC allegedly 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.
It quoted the Auditor-General as stating that there was “no evidence that the items were procured” and that the contracts were awarded to companies whose “competences, experience, capacities, addresses and factory locations were unknown.”
The Auditor-General reportedly expressed concern that the funds “may have been diverted” and recommended their recovery.
SERAP also alleged that the commission paid N1.058,925,000 for Toyota Prado TXL 2021 model vehicles without advertisement, competitive bidding, bid evaluation or a certificate of no objection from the BPP.
The organisation quoted the Auditor-General as expressing concern that the money “may have been lost” and that the contracts “may have been inflated.”
On payments for election materials, SERAP said the report identified N3,136,806,050, allegedly paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded.
It stated that the Auditor-General raised concerns that the funds “may have been diverted” and recommended their recovery and remittance to the treasury.
The suit further alleged that INEC paid N9,245,965,502.60 for 22 contracts covering similar goods and services, with the contracts allegedly split to circumvent procurement procedures and awarded on the same day.
According to SERAP, the Auditor-General questioned whether the payments were made for items that were never supplied.
The organisation also cited an alleged payment of N129.375m to 19 accounting firms for financial audit services without evidence of utilisation, requests or expenditure by the consultants.
It said the Auditor-General raised concerns that the money “may have been diverted” and called for its recovery.
Another transaction identified in the report involved N504,492,641 allegedly paid for accreditation devices without due procurement procedures.
SERAP stated that the Auditor-General questioned the value for money because the APG had expired before the security licence key was delivered, while the software was valid for only four months.
The report also identified an alleged payment of N235,103,000 to contractors described as unqualified for the supply of sleeping mats and digital archiving services.
According to the suit, the Auditor-General raised “serious concerns regarding the eligibility and capacity of the contractors” and expressed concern that the funds “may have been lost.”
SERAP argued that INEC should provide documentary and physical evidence showing that the more than N112bn identified as irregularly paid was used to procure the electoral materials concerned.
It also urged the court to compel the commission to account for the present location and status of the materials.
The organisation maintained that Nigerians were entitled to information about the management of public funds by institutions responsible for conducting elections.
“Nigerians have a right to know every public act, everything that is done in the public interest, by their public institutions including INEC,” it stated.
SERAP further urged the court to direct INEC to ensure that no electoral equipment, material or other public asset covered by the Auditor-General’s findings was disposed of, transferred, destroyed, written off or otherwise dealt with in a manner that could frustrate accountability.
It also called for the publication of the names of contractors, suppliers and consultants who allegedly received the funds irregularly, as well as any public officials who authorised, processed, facilitated or benefited from the transactions.
The organisation said Nigerians had the right to know whether the contracted goods and services were supplied, whether payments corresponded with deliveries and whether contracts were deliberately divided to evade procurement requirements.
SERAP noted that Section 15(5) of the Nigerian Constitution requires public institutions, including INEC, to abolish all corrupt practices and abuse of power.
It also cited Section 13 of the Constitution, which imposes clear responsibility on INEC to observe and apply the provisions of Chapter 2 of the Constitution, alongside Nigeria’s obligations under the United Nations Convention against Corruption, the International Covenant on Civil and Political Rights and the African Charter on Human and Peoples’ Rights.
The organisation argued that the alleged irregularities raised questions about compliance with constitutional provisions, anti-corruption laws and international obligations relating to transparency, public procurement and financial management.
“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, protect citizens’ rights to participate in public affairs,” SERAP stated.
It added that transparency was particularly important ahead of the 2027 general elections.
“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,” SERAP stated.
No date has been fixed for the hearing of the suit.