The Socio-Economic Rights and Accountability Project (SERAP) has filed a lawsuit against the Independent National Electoral Commission (INEC), asking a Federal High Court in Abuja to compel the electoral body to account for more than ₦126.46 billion allocated for electoral operations amid allegations of irregular payments and procurement breaches.
The legal action follows findings contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026. According to SERAP, the report raised concerns about the expenditure of public funds intended for electoral materials, equipment, vehicles, accreditation devices and other services required to conduct elections.
The suit, marked FHC/ABJ/CS/2507/2026, was filed last week, according to a statement issued on Sunday by SERAP Deputy Director Kolawole Oluwadare. The organisation is seeking an order of mandamus compelling INEC to disclose detailed information on how the funds were released, spent and disbursed, including the identities of contractors and other beneficiaries.
SERAP is also asking the court to compel the commission to provide a comprehensive financial and documentary account of the transactions, together with evidence that the goods and services covered by the payments were actually supplied.
One of the most significant issues raised in the suit concerns more than ₦112.15 billion allegedly paid for ballot boxes, electoral devices and other materials without competitive bidding or a Certificate of No Objection from the Bureau of Public Procurement.
SERAP said the Auditor-General reported that there was no evidence that the items had been procured. The audit findings also reportedly raised questions about contracts awarded to companies whose competence, experience, capacity, addresses and factory locations were not established.
The organisation said the Auditor-General expressed concern that the money might have been diverted and recommended that it be recovered. However, the allegations remain subject to investigation and judicial determination, and the reported audit findings do not, by themselves, establish that the funds were stolen.
The lawsuit also highlights payments exceeding ₦1.05 billion for 2021 Toyota Prado TXL vehicles. According to the allegations cited by SERAP, the procurement proceeded without advertisement, competitive bidding, bid evaluation or the required procurement clearance. The Auditor-General reportedly raised concerns that the contracts might have been inflated and that public funds could have been lost.
Another transaction identified in the suit involved more than ₦3.13 billion allegedly paid to four contractors for ballot guides, sensitive electoral materials and result sheets before the contracts were awarded. SERAP said the audit raised concerns about the payments and called for the recovery of funds established to have been improperly spent.
The organisation also pointed to more than ₦9.24 billion reportedly paid under 22 contracts for similar goods and services. The contracts were allegedly split and awarded on the same day, raising questions about whether procurement procedures had been circumvented and whether all the items paid for were supplied.
Other transactions cited in the legal action include approximately ₦129.38 million paid to 19 accounting firms for financial audit services without adequate evidence of the work undertaken or the consultants’ expenditure. SERAP also raised concerns about more than ₦504 million spent on accreditation devices, including questions over the timing of the delivery of a security licence key and the limited validity period of the associated software.
The suit further concerns payments of more than ₦235 million to contractors for sleeping mats and digital archiving services. According to SERAP, the Auditor-General questioned the eligibility and capacity of the contractors and raised concerns about possible losses to public funds.
Beyond demanding explanations for individual transactions, SERAP wants INEC to provide documentary and physical evidence showing that electoral materials identified in the audit were procured and to disclose their current location and status.
The organisation is also asking the court to direct INEC to preserve equipment, materials and other public assets covered by the audit findings so they are not disposed of, transferred, destroyed or written off in ways that could frustrate accountability or the recovery of public money.
SERAP further wants the identities of contractors, suppliers, consultants and public officials involved in authorising or processing the transactions to be disclosed, alongside information about the steps taken to investigate the alleged irregularities and recover any funds established to have been unlawfully spent.
The organisation argues that public institutions have a responsibility to account for money entrusted to them and that transparent management of electoral resources is particularly important as Nigeria approaches the 2027 general elections.
It also cited provisions of the Nigerian Constitution and international anti-corruption and human rights instruments in support of its case, arguing that citizens are entitled to information about public expenditure and the management of the country’s electoral system.
The lawsuit follows an earlier demand by SERAP in September, when the organisation gave INEC seven days to account for the same funds and urged the commission to refer suspected procurement violations and financial misconduct to the appropriate anti-corruption agencies.
The new court action seeks to compel disclosure through the judicial process. No hearing date was reported in the available coverage of the case.
The case places renewed attention on the management of public funds intended to support Nigeria’s electoral system. Its outcome could determine whether INEC will be required to provide further documentation on the transactions identified in the audit report.
For now, the central issue before the court is whether the commission should be compelled to disclose the requested financial records and account for the expenditure. The allegations have not yet been established as findings of wrongdoing by the court.
