The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC) over its failure to account for more than ₦126.46 billion appropriated for electoral operations and allegedly diverted, lost, mismanaged or otherwise unaccounted for.
The funds were earmarked for the procurement of ballot boxes, electoral devices and materials, sensitive materials, result sheets, vehicles and accreditation devices, as well as audit and consultancy services, digital archiving and other goods and services required for the conduct and administration of elections.
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 findings cover transactions between January and December 2022 and, in some cases, extend to December 31, 2023.
In the suit, numbered FHC/ABJ/CS/2507/2026 and filed last week at the Federal High Court in Abuja, SERAP is seeking an order of mandamus compelling INEC to disclose detailed information on the expenditure, utilisation and disbursement of the funds.
The organisation is also asking the court to compel the commission to provide a full financial and documentary account of the money, including the amounts released and paid, the beneficiaries of payments, the contractors involved and their beneficial owners.
“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,” SERAP argued.
The organisation said the allegations were particularly concerning given INEC’s constitutional responsibility and the fact that the funds were meant to support the administration of Nigeria’s electoral system.
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“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,” it said.
SERAP further argued that the Auditor-General’s findings suggested possible violations of the 1999 Constitution, as amended, national anti-corruption laws and Nigeria’s obligations under the United Nations Convention against Corruption.
In the suit filed on behalf of the organisation by its lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo, SERAP said citizens were entitled to know how funds entrusted to INEC for the conduct of elections had been spent.
“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.
Citing the Auditor-General’s report, SERAP said INEC “irregularly paid” more than ₦112 billion (₦112,155,597,845) for ballot boxes, electoral devices, items and materials without competitive bidding or a Bureau of Public Procurement (BPP) Certificate of No Objection.
According to the organisation, the Auditor-General 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 also raised the possibility that the money had been diverted and recommended its recovery, SERAP said.
The organisation further cited an alleged payment of more than ₦1.05 billion (₦1,058,925,000) for Toyota Prado TXL 2021-model vehicles without advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection. The Auditor-General reportedly expressed concern that the funds might have been lost and the contracts inflated.
SERAP also said INEC paid more than ₦3.13 billion (₦3,136,806,050) 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 raised concerns that the money might have been diverted and called for its recovery and remittance to the treasury.
Another finding involved more than ₦9.24 billion (₦9,245,965,502.60) paid for 22 contracts covering similar goods and services. According to SERAP, the contracts were split to circumvent procurement procedures and awarded on the same day. The Auditor-General reportedly warned that the money might have been lost and that payments could have been made for items not supplied.
The suit also cited payments of more than ₦129 million (₦129,375,000) to 19 accounting firms for financial audit services without evidence of utilisation, requests or expenditure by the consultants.
SERAP said the Auditor-General raised concerns that the money might have been diverted and recommended its recovery and remittance to the treasury.
On accreditation devices, the organisation cited a payment of more than ₦504 million (₦504,492,641) allegedly made without due procurement procedures. It said the Auditor-General noted that the APG had expired before the security licence key was delivered and that the software was valid for only four months, raising questions about economy and value for money.
The report also flagged more than ₦235 million (₦235,103,000) allegedly paid to unqualified contractors for sleeping mats and digital archiving. According to SERAP, the Auditor-General questioned the contractors’ eligibility and capacity and raised concerns that the funds might have been lost.
SERAP is asking the court to compel INEC to provide documentary and physical evidence that the more than ₦112 billion identified as irregularly paid was used to procure the relevant electoral materials, and to account for the materials’ current location and status.
The organisation is also seeking an order preventing the disposal, transfer, destruction, write-off or other handling of electoral equipment, materials and public assets covered by the Auditor-General’s findings in a manner that could frustrate transparency and accountability.
It wants the names of contractors, companies, suppliers and consultants who allegedly received the funds irregularly, as well as INEC officials and other public officials who authorised, processed or facilitated the transactions or benefited from them, to be made public.
SERAP said Nigerians were entitled to know whether the contracted goods and services were supplied, whether payments corresponded with deliveries and whether contracts were deliberately split to circumvent procurement requirements.
The organisation cited Section 15(5) of the Constitution, which requires the state to abolish corrupt practices and abuse of power, and Section 13, which places a responsibility on public institutions to observe and apply the provisions of Chapter Two of the Constitution.
It also relied on Nigeria’s obligations under the UN Convention against Corruption, which requires preventive anti-corruption policies and transparent public procurement and financial management.
SERAP further cited Article 25 of the International Covenant on Civil and Political Rights and Article 13 of the African Charter on Human and Peoples’ Rights, which protect citizens’ rights to participate in public affairs.