SERAP Sues INEC Over Alleged Failure to Account for ₦126.46bn Electoral Funds

The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC), alleging that it failed to account for more than ₦126.46 billion in public funds allocated to electoral operations.

In suit FHC/ABJ/CS/2507/2026, filed at the Federal High Court in Abuja by its lawyers Kolawole Oluwadare, Kehinde Oyewumi, and Andrew Nwankwo, the organisation said the funds were also intended to procure ballot boxes, election materials, vehicles and accreditation devices.

SERAP said the lawsuit was prompted by the Auditor-General of the Federation’s 2023 audited report, published on August 7, 2026, which flagged alleged irregular payments, possible diversion of public funds, procurement violations and a lack of evidence that some items were supplied.

The organisation then asked the commission to provide a detailed account of how the funds were spent, what goods and services were procured, and which contractors, suppliers and consultants received payments.

In the suit, SERAP is seeking an order of mandamus directing INEC to disclose detailed information on the expenditure, utilisation and disbursement of the over ₦126.46 billion appropriated for electoral operations.

It is also asking the court to compel the commission to provide a full financial and documentary account of the funds, including amounts released and paid, the identities of payment beneficiaries, details of contractors and their beneficial owners.

SERAP argues that public funds appropriated for electoral activities must be accounted for, particularly given INEC’s constitutional responsibilities and the approaching 2027 general elections, adding that the electoral body must demonstrate that it was lawfully spent and show that it served the purposes for which it was appropriated.

“According to the Auditor-General, INEC ‘irregularly paid’ over ₦112 billion [₦112,155,597,845.00] ‘for ballot boxes, electoral devices, items, and materials without competitive bidding or a BPP Certificate of No Objection.’”

“The Auditor-General found ‘no evidence that the items were procured.’ The ‘contracts were awarded to companies whose competences, experience, capacities, addresses and factory locations were unknown.’ He is concerned that the money ‘may have been diverted.’ He wants the money recovered.”

“INEC also ‘paid over ₦1 billion [₦1,058,925,000.00] for Toyota Prado TXL 2021 Model without advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection.’ The Auditor-General fears that the money ‘may have been lost’ and that the contracts ‘may have been inflated.’”

“INEC ‘paid over ₦3 billion [₦3,136,806,050.00] to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded, with no evidence of payment.’ The Auditor-General is concerned that the money ‘may have been diverted.’ He wants the money recovered and remitted to the treasury.”

“INEC also ‘paid over ₦9 billion [₦9,245,965,502.60] for 22 contracts for similar goods and services’, with the contracts ‘split to circumvent procurement procedures and awarded on the same day.’ The Auditor-General said the money ‘may have been lost’ and that ‘the payment may have been made for items not supplied.’”

“INEC ‘paid over ₦129 million [₦129,375,000.00] to 19 accounting firms for financial audit services without evidence of utilisation or requests and expenditure by the consultants.’ The Auditor-General raised concerns that the money ‘may have been diverted.’ He wants the money recovered and remitted to the treasury.”

“INEC also ‘paid over ₦504 million [₦504,492,641.00] for accreditation devices without a due procurement process. The ‘APG had expired before the security licence key was delivered, and the software was valid for only four months, raising questions about economy and value for money.’ The Auditor-General also raised concerns that the money ‘may have been diverted.

“INEC ‘paid over ₦235 million [₦235,103,000.00] to unqualified contractors for sleeping mats and digital archiving.’ The Auditor-General identified ‘serious concerns regarding the eligibility and capacity of the contractors’, and raised concerns that the money ‘may have been lost.’ He wants the money recovered.”

“INEC should provide documentary and physical evidence that the over ₦112 billion identified as ‘irregularly paid’ was actually used to procure the electoral materials concerned and account for the present location and status of those materials.”

“Nigerians have a right to know every public act, everything that is done in the public interest, by their public institutions including INEC.”

“INEC should be directed to ensure that no electoral equipment, material or other public asset covered by the Auditor-General’s findings is disposed of, transferred, destroyed, written off or otherwise dealt with in a manner that could frustrate transparency and accountability.”

“The names of the contractors, companies, suppliers, and consultants who irregularly received public funds, as well as any INEC officials or other public officials who authorised, processed, facilitated, or benefited from the transactions, should be widely published.”

“Nigerians have the right to know whether the contracted goods and services were actually supplied; whether payments corresponded with goods and services actually delivered; and whether contracts were deliberately split to circumvent procurement requirements.”

SERAP said the Auditor-General found no evidence that the items had been procured and raised concerns that the contracts were awarded to companies whose competence, experience, capacity, addresses and factory locations were unknown.

As a result, SERAP is asking the court to compel INEC to provide documentary and physical evidence that the over ₦112 billion identified as irregularly paid was used to procure the electoral materials concerned, as well as account for the present location and status of the items.

The organisation also wants INEC to ensure that no electoral equipment, materials, or other public assets covered by the Auditor-General’s findings are disposed of, transferred, destroyed, written off or otherwise dealt with in a way that could frustrate transparency and accountability.

It is further seeking the publication of the names of contractors, companies, suppliers, and consultants that received the funds, alongside any INEC officials or other public officials who authorised, processed, facilitated or benefited from the transactions.

SERAP argues that Nigerians are entitled to know whether the contracted goods and services were supplied, whether payments corresponded with items delivered, and whether contracts were deliberately split to circumvent procurement requirements.

The organisation said the allegations were particularly concerning because the expenditure involved resources appropriated for 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.

Invoking Section 15(5) of the Nigerian Constitution, which requires the state to abolish corrupt practices and abuse of power, as well as Section 13, which places responsibilities on public institutions to observe and apply the provisions of Chapter Two of the Constitution.

SERAP further relies on Nigeria’s obligations under the United Nations Convention against Corruption, arguing that public institutions must adopt preventive anti-corruption measures and ensure transparency in public procurement and financial management.

It also cites 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.

“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.

SERAP maintains that the disclosure of the expenditure records would enable Nigerians to scrutinise the management of public resources and determine whether the funds were used for their approved purposes.