SERAP Drags INEC to Court Over Alleged ₦126.46bn Electoral Fund Irregularities

The Socio-Economic Rights and Accountability Project (SERAP) has taken the Independent National Electoral Commission (INEC) to the Federal High Court in Abuja over allegations that the commission failed to properly account for more than ₦126.46 billion allocated to electoral operations.

The organisation wants the court to compel INEC to release a detailed account of how the funds were spent, including information on payments, contractors and the procurement of election materials, equipment, vehicles and other services.

SERAP’s Deputy Director, Kolawole Oluwadare, disclosed the lawsuit in a statement issued on Sunday. The group said the allegations were raised in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026. The report covered transactions between January and December 2022, with some extending to December 31, 2023.

The case, filed last week under suit number FHC/ABJ/CS/2507/2026, seeks “an order of mandamus to direct and compel INEC to promptly disclose detailed information on the expenditure, utilisation and disbursement of over ₦126.46 billion appropriated for electoral operations, including the procurement of election materials, equipment, and vehicles.”

SERAP is also seeking an order compelling the commission to provide “a full financial and documentary account” of the funds, including the amounts released and paid, the beneficiaries of the payments, the identities of contractors and their beneficial owners.

The organisation said the allegations raise questions about the management of public resources allocated to Nigeria’s electoral system.

“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 stated.

It described the allegations as particularly troubling because of the commission’s constitutional role and the importance of the expenditure to the country’s electoral administration.

“ These allegations are particularly disturbing given the constitutional importance of INEC and the fact that the expenditure concerns resources appropriated for the administration of Nigeria’s electoral system,” it added.

The group said accountability over the funds was crucial 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 stated.

It further argued that, “These findings by the Auditor-General suggest a grave violation of the public trust and the provisions of the Nigerian Constitution 1999 (as amended), national anticorruption laws, and the country’s obligations under the UN Convention against Corruption.”

SERAP’s legal team comprises Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo. The suit outlines several transactions that the organisation says were flagged by the Auditor-General.

Auditor-General flags alleged ₦112bn procurement irregularity

One of the principal allegations concerns more than ₦112 billion, or ₦112,155,597,845.00, reportedly paid for ballot boxes, electoral devices and other materials without competitive bidding or the required Bureau of Public Procurement (BPP) Certificate of No Objection.

The suit quoted the Auditor-General as saying INEC “irregularly paid” the amount “for ballot boxes, electoral devices, items and materials without competitive bidding or a BPP Certificate of No Objection.”

It further alleged that there was “no evidence that the items were procured.”

According to the suit, the contracts went to companies “whose competences, experience, capacities, addresses and factory locations were unknown.”

SERAP said the Auditor-General suspected that the funds “may have been diverted” and recommended that they be recovered.

The organisation wants INEC to produce documentary and physical evidence that the money was used to purchase the relevant electoral materials, as well as information on where the items are currently located and their condition or status.

Other payments questioned in the suit

The case also raised concerns over an alleged ₦1.058 billion payment for Toyota Prado TXL 2021 Model vehicles.

SERAP alleged that INEC “paid over ₦1 billion [₦1,058,925,000.00] for Toyota Prado TXL 2021 Model without advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection.”

The suit said the Auditor-General warned that the money “may have been lost” and that the contracts “may have been inflated.”

Another allegation concerns ₦3,136,806,050.00 reportedly paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded.

The suit stated: “INEC ‘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.’ The Auditor-General is concerned that the money ‘may have been diverted.’ He wants the money recovered and remitted to the treasury.”

SERAP also cited ₦9,245,965,502.60 allegedly paid for 22 contracts covering similar goods and services. It claimed the contracts were “split to circumvent procurement procedures and awarded on the same day.”

The Auditor-General reportedly expressed concern that the money “may have been lost” and that “the payment may have been made for items not supplied.”

Accounting firms and accreditation devices

The lawsuit questioned another ₦129,375,000.00 allegedly paid to 19 accounting firms for financial audit services, with SERAP claiming there was no evidence of utilisation, requests or expenditure by the consultants.

It said the Auditor-General believed the money “may have been diverted” and called for its recovery and return to the treasury.

On accreditation devices, the group alleged that INEC “paid over ₦504 million [₦504,492,641.00] for accreditation devices without due procurement process.”

It also raised concerns that the “APG had expired before the security licence key was delivered and the software was valid for only four months, raising questions about economy and value for money.”

The suit further cited an alleged ₦235,103,000.00 payment to contractors for sleeping mats and digital archiving. SERAP alleged that INEC “paid over ₦235 million [₦235,103,000.00] to unqualified contractors for sleeping mats and digital archiving.”

The Auditor-General reportedly raised “serious concerns regarding the eligibility and capacity of the contractors” and warned that the funds “may have been lost.”

Calls for contractor disclosure and protection of assets

SERAP is asking the court to direct INEC to disclose the identities of contractors, suppliers and consultants who allegedly received the funds irregularly. It also wants the names of public officials who authorised or facilitated the transactions, or benefited from them, to be published.

The organisation said the public should be able to determine whether the goods and services covered by the contracts were supplied, whether the amounts paid matched the deliveries and whether contracts were deliberately split to evade procurement requirements.

It also wants INEC ordered to safeguard the electoral materials and other public assets covered by the audit.

“INEC should be directed to ensure that no electoral equipment, material or other public asset covered by the Auditor-General’s findings is disposed of, transferred, destroyed, written off or otherwise dealt with in a manner that could frustrate transparency and accountability,” the suit stated.

SERAP maintained that citizens have a right to information about public institutions and their activities.

“Nigerians have a right to know every public act, everything that is done in the public interest, by their public institutions including INEC,” it said.

Constitutional and international obligations

In support of its case, SERAP cited Section 15(5) of the Nigerian Constitution, which provides for the abolition of corrupt practices and abuse of power, and Section 13, which addresses responsibilities concerning the implementation of Chapter II of the Constitution.

The group also relied on Nigeria’s obligations under the United Nations Convention against Corruption, Article 25 of the International Covenant on Civil and Political Rights and Article 13 of the African Charter on Human and Peoples’ Rights.

According to SERAP, these provisions reinforce the need for transparency in the management of public funds and for citizens to participate in public affairs.

The court has yet to fix a date for the hearing.

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