The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC), seeking an explanation for the expenditure of more than ₦126.46 billion allocated for electoral operations.
The rights organisation said the funds were allegedly diverted, mismanaged, lost or left unaccounted for, citing findings in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026.
SERAP filed the suit at the Federal High Court in Abuja, asking the court to compel INEC to disclose how the money was spent, the contractors who received payments and the goods and services delivered.
The allegations concern transactions carried out mainly between January and December 2022, with some extending to December 31, 2023.
According to THEWILL, the disputed funds were allocated for the procurement of ballot boxes, election materials, result sheets, vehicles, accreditation devices, consultancy services and other items required for conducting elections.
In suit number FHC/ABJ/CS/2507/2026, SERAP is seeking an order of mandamus compelling INEC to provide a detailed financial account of the funds.
The organisation wants the commission to disclose the amounts released and paid, the beneficiaries of the payments, the identities of contractors and the beneficial owners of the companies involved.
It is also asking INEC to provide documents showing whether the goods and services covered by the contracts were actually supplied.
“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 transparency was particularly important with the 2027 general elections approaching, warning that unresolved questions over public spending could undermine confidence in the electoral process.
SERAP’s legal team comprises Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo.
A major part of the lawsuit concerns ₦112.16 billion that INEC allegedly paid for ballot boxes, electoral devices and other election materials without competitive bidding or a Certificate of No Objection from the Bureau of Public Procurement (BPP).
According to SERAP’s account of the audit findings, there was no evidence that the items had been procured.
The audit reportedly raised questions about contracts awarded to companies whose competence, experience, capacity, addresses and factory locations were not established.
SERAP said the Auditor-General warned that the money might have been diverted and recommended its recovery.
The organisation is asking the court to compel INEC to produce documentary and physical evidence showing that the materials were purchased, as well as information on their present location and condition.
The allegations have not, by themselves, established that the funds were stolen or that the materials were never supplied.
The lawsuit also highlights an alleged payment of ₦1.06 billion for Toyota Prado TXL 2021 model vehicles.
SERAP said the Auditor-General questioned the transaction because there was reportedly no evidence of advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection.
The audit reportedly raised concerns that the funds might have been lost and that the contracts could have been inflated.
In another transaction, ₦3.14 billion was allegedly paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded.
SERAP said the audit raised concerns about the payments and recommended that the money be recovered and returned to the treasury.
The organisation also cited alleged irregularities involving ₦9.25 billion paid for 22 contracts covering similar goods and services.
According to SERAP, the contracts were allegedly split to avoid procurement requirements 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.
The audit also questioned ₦129.38 million allegedly paid to 19 accounting firms for financial audit services without sufficient evidence of the services provided or the related expenditure.
SERAP said the Auditor-General recommended the recovery of the money and its remittance to the treasury.
Other transactions highlighted in the lawsuit include an alleged payment of ₦504.49 million for accreditation devices.
SERAP said the audit raised concerns over procurement procedures, an expired Advance Payment Guarantee before delivery of a security licence key, and software reportedly valid for only four months.
The organisation also cited ₦235.10 million allegedly paid to contractors for sleeping mats and digital archiving services, questioning the contractors’ eligibility and capacity to carry out the work.
The Auditor-General reportedly recommended recovering the funds over concerns that the money might have been lost.
Beyond obtaining a financial account, SERAP is asking the court to compel INEC to disclose the names of contractors, suppliers, consultants and officials who authorised or processed the questioned transactions.
It also wants the commission to preserve the relevant electoral materials, equipment and other public assets while the allegations are being examined.
The organisation argued that public institutions have a duty to explain how taxpayers’ money is spent, particularly when the funds are intended to support elections.
SERAP cited provisions of the 1999 Constitution, Nigeria’s anti-corruption framework and international agreements on transparency, public procurement and citizens’ participation in public affairs.
The lawsuit comes as preparations for the 2027 general elections bring increased attention to INEC’s management of public funds and procurement.
No hearing date had been fixed for the case as of the report.
