The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC) over the alleged failure to account for more than N126.46bn appropriated for electoral operations.
In a suit filed at the Federal High Court in Abuja, SERAP is asking the court to compel INEC to disclose how the funds were spent, including payments for election materials, equipment, vehicles and other electoral services.
The organisation is also seeking a comprehensive financial account identifying the amounts released, payment beneficiaries, contractors and their beneficial owners.
SERAP says the action follows findings in an Auditor-General of the Federation’s report published two months ago, which raises concerns about alleged procurement and financial irregularities involving INEC transactions.
The suit, marked FHC/ABJ/CS/2507/2026, was filed by SERAP’s lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo.
According to the organisation, the report identifies several payments allegedly made without compliance with procurement requirements or sufficient evidence that the contracted goods and services were supplied.
One of the major transactions involves N112.16bn allegedly paid for ballot boxes, electoral devices and other materials without competitive bidding or a certificate of no objection from the Bureau of Public Procurement.
SERAP quotes the Auditor-General as saying there was “no evidence that the items were procured” and that the contracts went to companies whose “competences, experience, capacities, addresses and factory locations were unknown”.
The Auditor-General reportedly warns that the funds “may have been diverted” and recommends their recovery.
The suit also identifies an alleged N1.06bn payment for Toyota Prado TXL 2021 model vehicles without the required procurement procedures. According to SERAP, the Auditor-General raises concerns that the money “may have been lost” and the contracts “may have been inflated”.
Other transactions highlighted in the suit include N3.14bn allegedly paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded.
SERAP further cites N9.25bn allegedly paid under 22 contracts for similar goods and services, which it says were awarded on the same day and potentially split to circumvent procurement rules.
Additional payments flagged in the report include N129.38m allegedly paid to 19 accounting firms for financial audit services without sufficient supporting records, N504.49m for accreditation devices and N235.10m for sleeping mats and digital archiving services.
SERAP says the Auditor-General also questions whether some of the contracted items were supplied and recommends the recovery of funds in several cases.
The organisation wants the court to compel INEC to provide documentary and physical evidence that the electoral materials covered by the findings were purchased. It also seeks details of their current location and condition.
“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,” SERAP says.
The organisation argues that Nigerians are entitled to information about how public institutions manage funds, particularly those intended to support elections.
“Nigerians have a right to know every public act, everything that is done in the public interest, by their public institutions including INEC,” it states.
SERAP is also asking the court to prevent the disposal, transfer, destruction or write-off of electoral equipment and other public assets covered by the Auditor-General’s findings where such actions could frustrate accountability.
It wants INEC to publish the names of contractors, suppliers and consultants allegedly involved in the transactions, alongside the identities of public officials who authorised or facilitated the payments or benefited from them.
The organisation cites constitutional provisions on combating corruption and abuse of power, as well as Nigeria’s obligations under international human rights and anti-corruption instruments.
It says transparency is particularly important ahead of the 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,” SERAP states.
INEC’s response to the allegations is not contained in the information provided.
No date has been fixed for the hearing of the suit.
