The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC) at the Federal High Court in Abuja over alleged irregularities involving more than ₦126.46 billion allocated for electoral operations.
In the suit, marked FHC/ABJ/CS/2507/2026, SERAP is seeking an order compelling INEC to disclose how the funds were spent on election materials, equipment, vehicles and other electoral services.
The organisation also wants the commission to provide details of the amounts released and paid, the beneficiaries, the contractors involved and their beneficial owners.
SERAP said the suit followed findings in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026. The report covered transactions undertaken in 2022, with some extending to December 31, 2023.
In the suit filed by its lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo, SERAP said the findings raised concerns about INEC’s management of public funds.
“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,” the organisation stated.
According to SERAP, the Auditor-General identified several payments allegedly made without compliance with procurement rules or adequate evidence that the contracted goods and services were supplied.
The report cited an alleged payment of ₦112.16 billion for ballot boxes, electoral devices and other materials without competitive bidding or a certificate of no objection from the Bureau of Public Procurement (BPP).
SERAP quoted the Auditor-General as saying there was “no evidence that the items were procured”, adding that the contracts went to companies whose competence, experience, capacity, addresses and factory locations were unknown. The report reportedly recommended recovering the funds over concerns that they might have been diverted.
Other transactions cited included ₦1.06 billion allegedly paid for Toyota Prado TXL 2021 model vehicles without the required procurement procedures, and ₦3.14 billion paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded.
The report also questioned an alleged ₦9.25 billion payment for 22 contracts covering similar goods and services, which SERAP said were reportedly split to circumvent procurement rules and awarded on the same day.
Additional transactions included ₦129.38 million allegedly paid to 19 accounting firms for financial audit services without supporting evidence of utilisation, requests or expenditure by the consultants.
The suit also cited ₦504.49 million allegedly paid for accreditation devices without due procurement procedures. SERAP said the Auditor-General questioned the value for money, noting that the APG had expired before the security licence key was delivered and that the software was valid for only four months.
Another ₦235.10 million was reportedly paid to contractors described as unqualified to supply sleeping mats and provide digital archiving services, raising concerns about their eligibility and capacity.
SERAP is asking the court to compel INEC to provide documentary and physical evidence that the electoral materials were procured and to disclose their current location and status.
It also wants the commission to ensure that assets covered by the audit findings are not disposed of, transferred, destroyed or written off in ways that could frustrate accountability. The organisation further seeks the publication of the names of contractors, suppliers, consultants and public officials involved in authorising or facilitating the disputed transactions.
SERAP cited constitutional provisions against corruption and abuse of power, alongside Nigeria’s obligations under international anti-corruption and human rights instruments, arguing that the allegations require transparent investigation and accountability.
It said disclosure was particularly important ahead of the 2027 general elections, adding that proper management of electoral funds was essential to maintaining public confidence in the electoral process.
No date has been fixed for the hearing of the suit.
