SERAP Sues INEC Over Alleged ₦126bn Electoral Funds Mismanagememt

The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC) over its alleged failure to account for more than ₦126.46 billion appropriated for electoral operations.

In a statement published on its website, SERAP said it filed the suit, marked FHC/ABJ/CS/2507/2026, at the Federal High Court in Abuja last week, seeking an order compelling INEC to disclose details of the expenditure, utilisation and disbursement of the funds.

The organisation said the money was meant for the procurement of ballot boxes, electoral devices, sensitive materials, result sheets, vehicles and accreditation devices, as well as audit and consultancy services, digital archiving and other items required for election administration.

According to SERAP, the allegations were contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026, and covered transactions between January and December 2022, with some extending to December 31, 2023.

SERAP is asking the court to compel INEC to provide a comprehensive financial and documentary account of the funds, including amounts released and paid, payment beneficiaries
In its suit, the organisation said, “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 added that the allegations were particularly concerning given the commission’s constitutional responsibilities and the fact that the expenditure involved public funds intended for managing the country’s electoral system.

“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,” SERAP said.

The organisation said the Auditor-General’s findings suggested possible violations of the 1999 Constitution, as amended, national anti-corruption laws and Nigeria’s obligations under the United Nations Convention against Corruption.

Citing the audit report, SERAP alleged that INEC “irregularly paid” more than ₦112.15 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).

“The Auditor-General found ‘no evidence that the items were procured.’ The ‘contracts were awarded to companies whose competences, experience, capacities, addresses and factory locations were unknown.’ He is concerned that the money ‘may have been diverted.’ He wants the money recovered,” the suit stated.

SERAP also cited an alleged payment of more than ₦1.05 billion for Toyota Prado TXL 2021-model vehicles without advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection.

According to the suit, the Auditor-General raised concerns that the funds “may have been lost” and that the contracts “may have been inflated.”

The organisation further alleged that more than ₦3.13 billion was paid to four contractors for ballot guik
It said the Auditor-General was concerned that the money “may have been diverted” and called for its recovery and remittance to the treasury.

SERAP also alleged that more than ₦9.24 billion was paid for 22 contracts covering similar goods and services, with the contracts allegedly split to circumvent procurement procedures and awarded on the same day.

“The Auditor-General said the money ‘may have been lost’ and that ‘the payment may have been made for items not supplied,’” the suit stated.

Other transactions highlighted by SERAP included an alleged payment of ₦129.37 million to 19 accounting firms for financial audit services without evidence of utilisation or expenditure by the consultants.

The organisation also cited an alleged payment of ₦504.49 million for accreditation devices without due procurement procedures, noting that the audit report raised concerns over the timing of the security licence key and the software’s validity.

It further alleged that ₦235.1 million was paid to contractors described as unqualified for sleeping mats and digital archiving, with the Auditor-General raising concerns about their eligibility and capacity.

SERAP is asking the court to compel INEC to provide documentary and physical evidence that the materials covered by the audit findings were procured and to account for their present location and status.

The organisation also wants the commission directed to ensure that no electoral equipment, materials or public assets covered by the findings are disposed of, transferred, destroyed, written off or otherwise handled in a way that could frustrate transparency and accountability.

It further called for the publication of the names of contractors, suppliers and consultants who allegedly received the funds irregularly, alongside any public officials who authorised, processed, facilitated or benefited from the transactions.

“Nigerians have a right to know every public act, everything that is done in the public interest, by their public institutions including INEC,” SERA6
The organisation’s lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo, filed the suit on its behalf.

SERAP also cited Section 15(5) of the Constitution, which requires public institutions to abolish corrupt practices and abuse of power, and Section 13, which sets out responsibilities for public authorities to observe and apply the provisions of Chapter Two.

It further referenced 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’ rights to participate in public affairs.

No date has been fixed for the hearing of the suit.