SERAP Sues INEC Over Alleged ₦126.46bn Electoral Funds Mismanagement

The Socio-Economic Rights and Accountability Project (SERAP) has instituted a suit against the Independent National Electoral Commission (INEC) over alleged irregularities in the management of more than ₦126.46 billion allocated for electoral operations.

The organisation is asking the Federal High Court in Abuja to compel INEC to provide a detailed account of the expenditure, utilisation and disbursement of the funds, which were earmarked for electoral materials, vehicles, accreditation devices, audit services and other election-related needs.

The suit, numbered FHC/ABJ/CS/2507/2026, was filed last week following findings 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.

SERAP is seeking an order of mandamus directing INEC to disclose the amounts released and paid, the beneficiaries of the payments, the contractors involved and their beneficial owners. It also wants the commission to provide documentary evidence showing how the funds were spent.

“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.

According to SERAP, the Auditor-General’s report raised concerns over several transactions, including payments of more than ₦112.15 billion for ballot boxes, electoral devices and other materials allegedly made without competitive bidding or a Certificate of No Objection from the Bureau of Public Procurement (BPP).

The organisation said the report also questioned whether the items were procured, noting that the competence, experience, capacity, addresses and factory locations of the companies involved were allegedly unknown.

SERAP further cited an alleged payment of more than ₦1.05 billion for Toyota Prado TXL 2021-model vehicles without public advertisement, competitive bidding, bid evaluation or the required BPP certificate.

It said the Auditor-General expressed concern that the funds might have been lost and that the contracts could have been inflated.

Another transaction highlighted in the suit involved more than ₦3.13 billion allegedly paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded. SERAP said the report raised concerns about possible diversion of the funds and recommended their recovery.

The organisation also cited payments exceeding ₦9.24 billion for 22 contracts covering similar goods and services, which it alleged were split to circumvent procurement procedures and awarded on the same day.

According to SERAP, the Auditor-General warned that the funds might have been lost and that payments could have been made for items that were never supplied.

The suit also referred to more than ₦129 million allegedly paid to 19 accounting firms for financial audit services without sufficient evidence of the services’ utilisation, requests or expenditure by the consultants.

On accreditation devices, SERAP cited an alleged payment of more than ₦504 million made without compliance with due procurement procedures. It said the Auditor-General questioned the value for money, noting that the relevant security licence key was delivered after the APG had expired and that the software was valid for only four months.

The organisation further pointed to more than ₦235 million allegedly paid to contractors it described as unqualified for sleeping mats and digital archiving services. It said the Auditor-General questioned the contractors’ eligibility and capacity and raised concerns that the funds might have been lost.

SERAP is asking the court to compel INEC to produce documentary and physical evidence showing that the more than ₦112 billion identified as irregularly paid was used to procure the relevant electoral materials. It also wants the commission to account for the materials’ present location and condition.

The organisation is seeking an order restraining the disposal, transfer, destruction, write-off or other handling of equipment, electoral materials and public assets covered by the audit findings in ways that could undermine transparency and accountability.

It also wants the names of contractors, suppliers, companies and consultants who allegedly received the funds irregularly, alongside INEC officials and other public officers who authorised or facilitated the transactions or benefited from them, to be disclosed.

SERAP maintained that Nigerians have a right to know whether the contracted goods and services were delivered, whether payments matched actual supplies and whether contracts were deliberately divided to evade procurement rules.

The organisation argued that the allegations were particularly troubling given INEC’s constitutional responsibility to manage the country’s electoral process and the approaching 2027 general elections.

“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,” it said.

The suit, filed by SERAP’s lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo, also cited provisions of the 1999 Constitution, as amended, including Sections 13 and 15(5), which address public institutions’ responsibilities and the need to abolish corrupt practices and abuse of power.

SERAP further relied on Nigeria’s obligations under the United Nations Convention against Corruption, as well as 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’ participation in public affairs.

The organisation said the court’s intervention was necessary to ensure accountability for public funds and protect public confidence in the electoral system.

The allegations cited in the suit are drawn from the Auditor-General’s report and SERAP’s submissions; the suit seeks judicial orders compelling INEC to account for the transactions.