The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC) over its failure to account for more than ₦126.46 billion in public funds allegedly diverted, lost, mismanaged or otherwise unaccounted for, demanding full disclosure of how the money was spent.
The suit, filed at the Federal High Court in Abuja, raises fresh questions about transparency, accountability and the management of public resources by the electoral body, particularly as Nigeria prepares for the 2027 general elections.
SERAP is seeking an order of mandamus compelling INEC to provide a detailed account of the expenditure, utilisation and disbursement of the funds appropriated for electoral operations, including the amounts released, the contractors and companies paid, their beneficial owners and documentary evidence of the goods and services supplied.
The organisation said the allegations were contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026. The findings cover transactions between January and December 2022, with some extending to December 31, 2023.
In the suit, marked FHC/ABJ/CS/2507/2026, SERAP argued that Nigerians have a right to know how funds entrusted to INEC for the administration of elections were utilised, insisting that public accountability is indispensable to protecting confidence in the electoral process.
“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 argued.
It added that transparency was particularly important with the 2027 elections approaching, warning that failure to account for electoral funds could undermine public confidence in the institutions responsible for conducting credible elections. The suit was filed on behalf of SERAP by its lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo.
At the centre of the legal action is an allegation that INEC irregularly paid more than ₦112.15 billion (₦112,155,597,845) for ballot boxes, electoral devices and other materials without competitive bidding or a Certificate of No Objection from the Bureau of Public Procurement (BPP).
According to SERAP, 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. The audit report reportedly recommended the recovery of the money, warning that the funds might have been diverted.
SERAP also cited an alleged payment of ₦1.05 billion (₦1,058,925,000) for Toyota Prado TXL 2021-model vehicles without advertisement, competitive bidding, bid evaluation or the required BPP certificate. The Auditor-General reportedly expressed concern that the funds might have been lost and that the contracts could have been inflated.
Another finding involved ₦3.13 billion (₦3,136,806,050) allegedly paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded. SERAP said the audit report found no evidence of payment and recommended the recovery and remittance of the funds to the treasury.
The organisation further alleged that ₦9.24 billion (₦9,245,965,502.60) was paid for 22 contracts covering similar goods and services, with the contracts reportedly split to circumvent procurement procedures and awarded on the same day. The Auditor-General reportedly warned that payments might have been made for items not supplied and recommended appropriate recovery measures.
Other questioned transactions included ₦129.37 million allegedly paid to 19 accounting firms for financial audit services without evidence of utilisation, requests or expenditure by the consultants.
SERAP said the audit report also flagged ₦504.49 million allegedly paid for accreditation devices without due procurement procedures.
The Auditor-General reportedly noted that the APG had expired before the security licence key was delivered and that the software was valid for only four months, raising concerns about value for money. The report also questioned payments exceeding ₦235.1 million for sleeping mats and digital archiving to contractors whose qualifications and capacity were allegedly in doubt.
For SERAP, the allegations go beyond questions about procurement irregularities to the broader issue of whether public institutions can be compelled to account for resources allocated to critical national responsibilities.
The organisation is asking the court to compel INEC to provide documentary and physical evidence that the more than ₦112 billion identified as irregularly paid was used to procure the relevant electoral materials. It also wants the commission to disclose the current location and status of the materials and provide a comprehensive account of the transactions, including the identities of contractors, suppliers and consultants who received the funds.
SERAP is further seeking the disclosure of INEC officials and other public officers who authorised, processed or facilitated the transactions or benefited from them.
It wants the court to prevent the disposal, transfer, destruction, write-off or other handling of electoral equipment, materials and public assets covered by the audit findings in ways that could frustrate transparency and accountability.
The organisation maintained that Nigerians should be able to establish whether the contracted goods and services were actually supplied, whether payments corresponded with deliveries and whether contracts were deliberately divided to evade procurement requirements.
It argued that full disclosure would help establish the facts behind the audit findings, facilitate the recovery of any public funds established to have been lost and ensure that those responsible for any proven wrongdoing are held accountable.
SERAP also contended that the allegations raised possible violations of the 1999 Constitution, as amended, relevant anti-corruption laws and Nigeria’s obligations under the United Nations Convention against Corruption.
It cited Section 15(5) of the Constitution, which requires the state to abolish corrupt practices and abuse of power, as well as Section 13, which places responsibility on public institutions to observe and apply the provisions of Chapter Two of the Constitution.
The organisation also relied on Nigeria’s obligations under the UN Convention against Corruption, particularly provisions on preventive anti-corruption policies, transparent public procurement and sound public financial management.
It further cited Article 25 of the International Covenant on Civil and Political Rights and Article 13 of the African Charter on Human and Peoples’ Rights in support of 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,” SERAP stated.
The suit places the question of electoral accountability before the court at a time when public confidence in the management of election-related resources remains critical to the credibility of the democratic process.
For SERAP, the central issue is whether INEC can provide verifiable evidence that the billions of naira allocated for electoral operations were properly spent and that the materials and services paid for were delivered.
The case seeks to make full financial disclosure a matter of public accountability, requiring INEC to explain not merely how much it spent, but who received the money, what was delivered, where the materials are and whether public funds served their intended purpose.
The allegations cited in the suit are audit findings and claims presented by SERAP; they do not, by themselves, establish that INEC or any individual committed fraud or diverted public funds.