The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC) over more than ₦126.46 billion appropriated for electoral operations that was allegedly diverted, lost, mismanaged or otherwise left 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 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 relate primarily to transactions between January and December 2022, with some extending 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 comprehensive financial and documentary account of the money, including the amounts released and paid, the beneficiaries, 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 troubling given INEC’s constitutional mandate and the importance of the funds to the administration of Nigeria’s electoral system.
“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 raised concerns about possible violations of the 1999 Constitution, as amended, Nigeria’s anti-corruption laws and the country’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 maintained that Nigerians had a right to know how public funds entrusted to INEC for conducting 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.
Alleged irregular payments and procurement breaches
Citing the Auditor-General’s report, SERAP said INEC “irregularly paid” ₦112,155,597,845 for ballot boxes, electoral devices, items and materials without competitive bidding or a Certificate of No Objection from the Bureau of Public Procurement (BPP).
According to SERAP, the Auditor-General found no evidence that the items had been procured. The report also raised concerns that the contracts were awarded to companies whose competence, experience, capacity, addresses and factory locations could not be established.
SERAP said the Auditor-General warned that the funds might have been diverted and recommended their recovery.
The organisation also cited an alleged payment of ₦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 raised concerns that the funds might have been lost and that the contracts were inflated.
Another finding concerned ₦3,136,806,050 allegedly paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded. SERAP said the report found no evidence of payment and raised concerns that the money might have been diverted, recommending its recovery and remittance to the treasury.
The suit further cited ₦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 funds might have been lost and that payments could have been made for items that were never supplied.
SERAP also identified payments totalling ₦129,375,000 to 19 accounting firms for financial audit services, allegedly without evidence of utilisation, requests or expenditure by the consultants. The organisation 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, SERAP cited a payment of ₦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 ₦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.
What SERAP wants the court to order
SERAP is asking the court to compel INEC to provide documentary and physical evidence showing that the ₦112 billion identified as irregularly paid was used to procure the relevant electoral materials. It also wants the commission to disclose the materials’ current location and status.
The organisation is seeking an order restraining the disposal, transfer, destruction, write-off or other handling of electoral equipment, materials and public assets covered by the Auditor-General’s findings in ways that could undermine transparency and accountability.
It also wants INEC to disclose the names of contractors, companies, suppliers and consultants who allegedly received the funds irregularly, alongside the names of commission officials and other public officials who authorised, processed or facilitated the transactions or benefited from them.
SERAP said Nigerians were entitled to know whether the contracted goods and services had been supplied, whether payments corresponded with actual deliveries and whether contracts were deliberately divided to circumvent procurement requirements.
Legal basis for the suit
SERAP relied on Section 15(5) of the Constitution, which requires the state to abolish corrupt practices and abuse of power, and Section 13, which obliges public institutions to observe and apply the provisions of Chapter Two of the Constitution.
The organisation also cited Nigeria’s obligations under the United Nations Convention against Corruption, which requires preventive anti-corruption policies and transparency in public procurement and financial management.
Additionally, SERAP invoked 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.
The organisation argued that disclosure of the expenditure records was necessary to enable Nigerians to scrutinise the management of public funds, establish whether the money was used for its intended purposes and hold those responsible for any wrongdoing accountable.
