The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC) over its alleged failure to account for more than ₦126.46bn appropriated for electoral operations.
In a statement signed by Kolawole Oluwadare, SERAP deputy director on Sunday, the organisation is asking the Federal High Court in Abuja to compel INEC to disclose details of the expenditure, utilisation and disbursement of the funds, which were earmarked for the procurement of election materials, equipment, vehicles and other services.
According to SERAP, the allegations are contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026. The report covers transactions from January to December 2022, with some extending to December 31, 2023.
In suit number FHC/ABJ/CS/2507/2026, filed last week, 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 ₦126.46 billion appropriated for electoral operations, including the procurement of election materials, equipment, and vehicles.”
The organisation is also seeking “an order of mandamus to direct and compel INEC to disclose a full financial and documentary account of the over ₦126 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 questions about the management of public funds intended to support Nigeria’s electoral process.
“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 stated.
It added, “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.”
According to SERAP, “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.”
The organisation further argued that, “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 anticorruption laws, and the country’s obligations under the UN Convention against Corruption.”
The suit, filed on behalf of SERAP by its lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo, cited several alleged irregularities identified in the Auditor-General’s report.
“The Auditor-General, INEC ‘irregularly paid’ over ₦112 billion [₦112,155,597,845.00] ‘for ballot boxes, electoral devices, items and materials without competitive bidding or a BPP Certificate of No Objection,’” the suit stated.
It further alleged that the Auditor-General found “no evidence that the items were procured.”
The suit added that the “contracts were awarded to companies whose competences, experience, capacities, addresses and factory locations were unknown.”
According to the organisation, the Auditor-General was concerned that the money “may have been diverted” and recommended its recovery.
SERAP also cited an alleged payment of more than ₦1.05bn for Toyota Prado TXL 2021 Model vehicles.
The suit stated that INEC “paid over ₦1 billion [₦1,058,925,000.00] for Toyota Prado TXL 2021 Model without advertisement,
competitive bidding, bid evaluation or a BPP Certificate of No Objection.”
It added that the Auditor-General feared the money “may have been lost” and that the contracts “may have been inflated.”
The organisation also alleged that more than ₦3.13bn was paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded.
“INEC ‘paid over ₦3 billion [₦3,136,806,050.00] to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded, with no evidence of payment.’ The Auditor-General is concerned that the money ‘may have been diverted.’ He wants the money recovered and remitted to the treasury,” the suit stated.
On another transaction, SERAP alleged that INEC “paid over ₦9 billion [₦9,245,965,502.60] for 22 contracts for similar goods
and services”, with the contracts “split to circumvent procurement procedures and awarded on the same day.”
The Auditor-General reportedly said the money “may have been lost” and that “the payment may have been made for items not supplied.”
The suit also raised concerns over payments to accounting firms, alleging that INEC “paid over ₦129 million [₦129,375,000.00] to 19 accounting firms for financial audit services without evidence of utilisation or requests and expenditure by the consultants.”
It stated that the Auditor-General believed the money “may have been diverted” and wanted it recovered and remitted to the treasury.
On accreditation devices, SERAP alleged that INEC “paid over ₦504 million [₦504,492,641.00] for accreditation devices without due procurement process.”
The suit added 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.”
SERAP also cited an alleged payment of more than ₦235m to contractors for sleeping mats and digital archiving, claiming that INEC “paid over ₦235 million [₦235,103,000.00] 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 raised concerns that the money “may have been lost.”
Among its requests, SERAP wants INEC to provide documentary and physical evidence that the more than ₦112bn identified as irregularly paid was used to procure the relevant electoral materials, including details of their current location and status.
“Nigerians have a right to know every public act, everything that is done in the public interest, by their public institutions including INEC,” the organisation stated.
It also urged the court to direct INEC to preserve electoral equipment, materials and other public assets covered by the audit findings.
“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 suit stated.
SERAP further 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 or facilitated the transactions or benefited from them.
The organisation said Nigerians were entitled to know whether the contracted goods and services were supplied, whether payments matched the items delivered and whether contracts were deliberately split to evade procurement requirements.
It also cited Section 15(5) of the Nigerian Constitution, which requires public institutions to abolish corrupt practices and abuse of power, as well as Section 13, which sets out responsibilities relating to the implementation of the Constitution’s Chapter II provisions.
SERAP further referenced Nigeria’s obligations under the United Nations Convention against Corruption, Article 25 of the International Covenant on Civil and Political Rights and Article 13 of the African Charter on Human and Peoples’ Rights.
The organisation said the legal provisions support transparency in public financial management and citizens’ participation in public affairs.
No date has been fixed for the hearing of the suit.
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