The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC) before the Federal High Court in Abuja over its alleged failure to account for more than N126.46bn allocated for electoral operations.
SERAP is asking the court to compel INEC to disclose how the funds were spent, including the amounts disbursed, the identities of contractors paid and the electoral materials and equipment procured.
The lawsuit follows allegations contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026. The report examined transactions covering January to December 2022, with some extending to December 31, 2023.
In suit number FHC/ABJ/CS/2507/2026, filed last week, the organisation is seeking an order of mandamus compelling INEC to provide a comprehensive account of the expenditure, utilisation and disbursement of the funds.
It also wants the commission to disclose the identities of payment beneficiaries, contractors and their beneficial owners, alongside relevant financial and procurement documents.
In a statement signed by its Deputy Director, Kolawole Oluwadare, on Sunday, SERAP said the allegations raised serious concerns about the management of public funds allocated to support Nigeria’s 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 stated.
SERAP stressed that transparency was particularly important as Nigeria approaches the 2027 general elections, noting that accountability in the management of electoral funds was essential to public confidence in the electoral process.
Among the allegations cited in the suit is the purported irregular payment of N112.15bn 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 the suit, the Auditor-General found no evidence that the items had been procured. The report also raised concerns that the contracts were awarded to companies whose competence, experience, capacity, addresses and factory locations were unknown.
The Auditor-General reportedly suspected that the funds might have been diverted and recommended their recovery.
SERAP also questioned an alleged payment of N1.05bn for Toyota Prado TXL 2021 Model vehicles, claiming that the transaction was carried out without advertisement, competitive bidding, bid evaluation or a BPP certificate of no objection.
The suit added that the Auditor-General suspected the contracts might have been inflated and the funds lost.
Another transaction under scrutiny involves N3.13bn reportedly paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded.
The Auditor-General reportedly suspected that the funds might have been diverted and recommended their recovery and remittance to the treasury.
The organisation further cited payments totalling N9.24bn for 22 contracts involving similar goods and services. According to the suit, the contracts were split to circumvent procurement procedures and awarded on the same day.
The Auditor-General reportedly expressed concerns that payments might have been made for items that were never supplied.
Other transactions flagged in the suit include N504.49m allegedly paid for accreditation devices without following due procurement procedures.
SERAP said the security licence key was delivered after the associated APG had expired, while the software remained valid for only four months, raising questions about value for money.
The suit also cited N235.10m allegedly paid to contractors described as unqualified for sleeping mats and digital archiving services.
Additionally, it questioned N129.37m reportedly paid to 19 accounting firms for financial audit services without evidence of utilisation or requests and expenditure by the consultants.
SERAP said the Auditor-General raised concerns that the funds involved in the transactions might have been diverted or lost, recommending their recovery where applicable.
Beyond seeking financial disclosures, the organisation wants INEC to provide documentary and physical evidence showing that the N112.15bn 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 preserve all electoral equipment and other public assets covered by the audit findings.
The organisation urged the court to prevent INEC from disposing of, transferring, destroying or writing off the assets in any manner that could undermine accountability.
Furthermore, SERAP is seeking the publication of the names of contractors, suppliers and consultants who allegedly received irregular payments, as well as public officials who authorised or facilitated the transactions or benefited from them.
It argued that Nigerians have a right to know whether the contracted goods and services were delivered, whether the payments reflected the items supplied and whether contracts were deliberately divided to evade procurement requirements.
No date has been fixed for the hearing of the case.
