The Socio-Economic Rights and Accountability Project (SERAP) has approached the Federal High Court in Abuja, seeking an explanation from the Independent National Electoral Commission (INEC) over the management of more than ₦126.46 billion allocated for electoral activities.
The lawsuit follows concerns raised in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026, which examined government expenditure for different periods, including transactions between January and December 2022 and some extending to December 31, 2023.
SERAP wants the court to compel INEC to disclose how the money was spent and provide supporting financial records showing the amounts received and disbursed, the recipients of payments, the contractors involved and their beneficial owners.
The organisation said the funds were earmarked for several election-related expenses, including ballot boxes, voting equipment, sensitive election materials, result sheets, vehicles, voter accreditation devices, audit and consultancy services, digital archiving and other operational requirements.
In its court action, SERAP alleged that the audit findings raised questions about whether some of the funds had been diverted, mismanaged, lost or left without proper accounting. The allegations have not been established by a court.
The organisation argued that Nigerians should be able to scrutinise the expenditure because the funds were intended to support the administration of elections, a constitutional responsibility central to the country's democratic process.
It further contended that the issues identified in the audit report could raise questions about compliance with the 1999 Constitution, as amended, relevant anti-corruption legislation and Nigeria's commitments under the United Nations Convention against Corruption.
SERAP's legal team, comprising Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo, filed the suit on the organisation's behalf.
The organisation maintained that public access to information about electoral spending was essential to democratic accountability, arguing that citizens have a right to know how money allocated to INEC was utilised. However, the Federal High Court has yet to schedule a hearing for the case.