-
SERAP asks Federal High Court to compel INEC to account for over ₦126.46bn appropriated for electoral operations.
-
Auditor-General allegedly flags over ₦112bn in irregular payments for election materials without evidence of procurement.
-
Audit queries payments for vehicles, ballot materials, accreditation devices, consultancy and other election-related contracts.
-
SERAP warns unresolved allegations could undermine public confidence in INEC ahead of 2027 general elections.
October 18, (THEWILL) – The Socio-Economic Rights and Accountability Project (SERAP) has filed a lawsuit against the Independent National Electoral Commission (INEC) “over its failure to account for over ₦126.46 billion in public funds appropriated for electoral operations but allegedly diverted, lost, mismanaged or otherwise unaccounted for.”
SERAP said the alleged financial irregularities were contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026, and covered transactions occurring at various times between January and December 2022, with some extending to December 31, 2023.
According to the audited report, the funds were appropriated for the procurement of ballot boxes, electoral devices and materials, sensitive materials and result sheets, vehicles and accreditation devices, as well as payments for audit and consultancy services, digital archiving and other goods and services required for the conduct and administration of elections.
In suit number FHC/ABJ/CS/2507/2026, filed last week at the Federal High Court in Abuja, the rights organisation is seeking an order of mandamus compelling INEC to disclose detailed information on the expenditure, utilisation and disbursement of the more than ₦126.46 billion appropriated for electoral operations.
SERAP specifically wants INEC to provide information on spending for the procurement of election materials, equipment and vehicles.
It is also seeking an order compelling the electoral commission to provide a full financial and documentary account of the funds, including amounts released and paid, beneficiaries of the payments, identities of contractors 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.
It described the Auditor-General’s findings as particularly troubling because of INEC’s constitutional role and the importance of the expenditure 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”, SERAP said.
The organisation argued that the findings suggested “a grave violation of the public trust” as well as possible breaches of the 1999 Constitution, national anti-corruption laws and Nigeria’s obligations under the United Nations Convention against Corruption.
The lawsuit was filed on SERAP’s behalf by its lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo.
According to the organisation, citizens are entitled to scrutinise the expenditure of public resources entrusted to an institution charged with managing elections.
“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.
Auditor-General Flags ₦112bn Election Materials Payments
Central to SERAP’s case is an allegation that INEC “irregularly paid” ₦112,155,597,845 for ballot boxes, electoral devices, items and materials without competitive bidding or a Bureau of Public Procurement Certificate of No Objection.
According to SERAP’s account of the Auditor-General’s report, there was “no evidence that the items were procured.”
The contracts, the report allegedly found, were awarded to companies whose competence, experience, capacity, addresses and factory locations were unknown.
SERAP said the Auditor-General expressed concern that the money “may have been diverted” and recommended its recovery.
The organisation is consequently asking the court to compel INEC to produce documentary and physical evidence demonstrating that the more than ₦112 billion was actually used to procure the electoral materials for which the money was released.
It also wants the commission to account for the present location and status of the materials.
₦1.06bn Prado Vehicle Purchase Queried
SERAP further cited the Auditor-General’s finding that INEC allegedly paid ₦1,058,925,000 for Toyota Prado TXL 2021 model vehicles without advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection.
According to the suit, the Auditor-General expressed concern that the money “may have been lost” and that the contracts “may have been inflated”.
Another ₦3,136,806,050 was allegedly paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded.
SERAP said the audit report also found no evidence of payment relating to the transactions and raised concern that the money “may have been diverted.”
The Auditor-General, according to the suit, recommended recovery of the money and its remittance to the treasury.
READ ALSO:
Audit Questions ₦9.25bn In 22 Contracts
The lawsuit also cited alleged irregularities involving ₦9,245,965,502.60 paid for 22 contracts covering similar goods and services.
SERAP said the contracts were allegedly split to circumvent procurement procedures and were awarded on the same day.
According to the organisation, the Auditor-General warned that the money “may have been lost” and that payments might have been made for items that were never supplied.
The audit findings extended to ₦129,375,000 allegedly paid to 19 accounting firms for financial audit services without evidence showing utilisation of the services or requests and expenditure by the consultants.
SERAP said the Auditor-General raised concerns that the money “may have been diverted” and called for its recovery and remittance to the treasury.
Accreditation Devices, Digital Archiving Also Flagged
INEC was also accused of paying ₦504,492,641 for accreditation devices without following due procurement processes.
According to the suit, the Advance Payment Guarantee had expired before the security licence key was delivered, while the software was valid for only four months, prompting concerns about economy and value for money.
SERAP said the Auditor-General again raised concerns that the money “may have been diverted”.
Another ₦235,103,000 was allegedly paid to contractors described as unqualified for the supply of sleeping mats and digital archiving services.
The audit, according to SERAP, identified “serious concerns regarding the eligibility and capacity of the contractors” and warned that the money “may have been lost.”
The Auditor-General was also said to have recommended recovery of the funds.
SERAP Wants Contractors, Officials Identified
Beyond compelling an account of the expenditure, SERAP wants the names of contractors, companies, suppliers and consultants who allegedly irregularly received public funds made public.
It is similarly demanding disclosure of the identities of INEC officials or other public officials who authorised, processed, facilitated or benefited from the transactions.
“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.
SERAP also wants the court to direct INEC to ensure that none of the electoral equipment, materials or other public assets covered by the Auditor-General’s findings is disposed of, transferred, destroyed, written off or otherwise handled in a manner that could frustrate efforts to establish accountability.
It maintained that Nigerians were entitled to know whether the contracted goods and services were actually supplied, whether payments corresponded with goods and services delivered and whether contracts were deliberately split to evade procurement requirements.
Citing Section 15(5) of the 1999 Constitution, SERAP argued that public institutions, including INEC, have an obligation to abolish corrupt practices and abuse of power.
It also cited Section 13 of the Constitution, which it said imposes responsibility on INEC to conform to, observe and apply the provisions of Chapter Two of the Constitution.
SERAP further relied on Nigeria’s obligations under the UN Convention against Corruption, arguing that the convention requires transparent public procurement and financial management as well as preventive anti-corruption policies.
The organisation also 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 legal action comes as Nigeria moves towards the 2027 general elections, placing the management of INEC’s finances and election-related procurement under heightened public scrutiny.
SERAP maintained that resolving the allegations and providing a comprehensive account of the disputed expenditure were necessary not only for financial accountability but also for maintaining confidence in the institution responsible for administering the country’s elections.
No date has been fixed for the hearing of the suit.
Felix Ifijeh is a journalist with years of professional reporting experience. Known for his keen news sense, compelling storytelling and commitment to accurate, impactful reporting, he has built a reputation for turning leads into clear, engaging, and well-structured reports that resonate with readers. His work reflects deep newsroom experience and a commitment to accurate, impactful journalism.
