The Socio-Economic Rights and Accountability Project (SERAP) has taken the Independent National Electoral Commission (INEC) to court, demanding an account of more than ₦126.46 billion in public funds appropriated for electoral operations that the Auditor-General has flagged as allegedly diverted, lost, mismanaged or otherwise unaccounted for.
The money was meant for ballot boxes, electoral devices and materials, sensitive materials and result sheets, vehicles, accreditation devices, audit and consultancy services, digital archiving and other goods and services needed to conduct elections.
According to the Auditor-General of the Federation’s 2023 audited report, published on 7 August 2026, the allegations cover January to December 2022 and, in some cases, run to 31 December 2023.
In suit number FHC/ABJ/CS/2507/2026, filed last week at the Federal High Court in Abuja, SERAP is asking the court for an order of mandamus compelling INEC to promptly disclose detailed information on how the ₦126.46 billion was spent, used and disbursed, including the procurement of election materials, equipment and vehicles.
It also wants INEC compelled to provide a full financial and documentary account, covering amounts released and paid, payment beneficiaries, and details of contractors and their beneficial owners.
SERAP argued that 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,” it said.
The group described the allegations as particularly disturbing given INEC’s constitutional importance and the fact that the money was meant for the administration of Nigeria’s electoral system.
With the 2027 general elections approaching, it said, transparency and accountability in managing the funds are essential to safeguarding public confidence in the electoral process.
SERAP added that the Auditor-General’s findings suggest a grave violation of public trust, the 1999 Constitution (as amended), national anticorruption laws, and Nigeria’s obligations under the UN Convention against Corruption.
The suit was filed on SERAP’s behalf by its lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo.
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 Bureau of Public Procurement (BPP) Certificate of No Objection. The Auditor-General found no evidence that the items were procured, noted that the contracts went to companies whose competences, experience, capacities, addresses and factory locations were unknown, and warned that the money may have been diverted. He wants it recovered.
Paid over ₦1 billion (₦1,058,925,000.00) for Toyota Prado TXL 2021 model vehicles without advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection. The Auditor-General fears the money may have been lost and the contracts inflated.
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. He is concerned the money may have been diverted and wants it recovered and remitted to the treasury.
Paid over ₦9 billion (₦9,245,965,502.60) for 22 contracts for similar goods and services, which were split to circumvent procurement procedures and awarded on the same day. The money may have been lost, and payment may have been made for items not supplied.
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. He raised concerns that the money may have been diverted and wants it recovered and remitted to the treasury.
Paid over ₦504 million (₦504,492,641.00) for accreditation devices without due procurement process. The audit noted that the APG had expired before the security licence key was delivered and that the software was valid for only four months, raising questions about economy and value for money.
Paid over ₦235 million (₦235,103,000.00) to unqualified contractors for sleeping mats and digital archiving, raising serious concerns about the contractors’ eligibility and capacity. The money may have been lost, and he wants it recovered.
SERAP is asking the court to direct INEC to provide documentary and physical evidence that the over ₦112 billion described as irregularly paid was actually used to procure the electoral materials concerned, and to account for the present location and status of those materials.
It also wants INEC directed to ensure that no electoral equipment, material or other public asset covered by the audit findings is disposed of, transferred, destroyed, written off or otherwise handled in a way that could frustrate transparency and accountability.
In addition, SERAP wants the names of contractors, companies, suppliers and consultants who irregularly received public funds, as well as any INEC or other public officials who authorised, processed, facilitated or benefited from the transactions, to 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,” the suit states.
SERAP cited Section 15(5) of the Constitution, which requires public institutions, including INEC, to abolish all corrupt practices and abuse of power, and Section 13, which places a clear responsibility on INEC to conform to, observe and apply the provisions of Chapter 2 of the Constitution.
It also pointed to Nigeria’s obligations under the UN Convention against Corruption, which require INEC to adopt preventive anti-corruption policies and transparent public procurement and public financial management.
Article 25 of the International Covenant on Civil and Political Rights and Article 13 of the African Charter on Human and Peoples’ Rights, both of which Nigeria is party to, protect citizens’ right to participate in public affairs.
“Democracy requires an informed citizenry,” the lawsuit states. “Citizens are entitled to know how resources entrusted to INEC for the conduct of elections have been used.”
