The Socio-Economic Rights and Accountability Project (SERAP) has approached the Federal High Court in Abuja, seeking to compel the Independent National Electoral Commission (INEC) to account for more than N126.46bn appropriated for electoral operations amid allegations of irregular payments, procurement violations and possible diversion of public funds.
The organisation is asking the court to issue an order of mandamus directing INEC to disclose comprehensive details of the expenditure, utilisation and disbursement of the funds earmarked for the procurement of ballot boxes, electoral devices, result sheets, vehicles, accreditation equipment and other election-related materials, as well as audit and consultancy services.
The suit, marked FHC/ABJ/CS/2507/2026, was filed last week, according to a statement issued on Sunday by SERAP’s Deputy Director, Kolawole Oluwadare. No date has been fixed for the hearing.
SERAP said the allegations were drawn from the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026. The reported infractions relate primarily to transactions undertaken between January and December 2022, with some matters extending to December 31, 2023.
In the suit filed by its lawyers, Oluwadare, Kehinde Oyewumi and Andrew Nwankwo, the organisation urged the court to compel INEC to provide a full financial and documentary account of the funds, including the amounts released and paid, the identities of payment beneficiaries, details of contractors and the beneficial owners of the companies involved.
SERAP maintained that the electoral commission must demonstrate that public money entrusted to it was spent lawfully and for the purposes for which it was appropriated.
“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.
It added that the allegations were particularly troubling given INEC’s constitutional responsibilities and the importance of the expenditure to Nigeria’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 stated.
Auditor-General Flags N112bn in Payments
A major concern raised in the suit is the alleged irregular payment of N112.16bn for ballot boxes, electoral devices and other election materials without competitive bidding or a Certificate of No Objection from the Bureau of Public Procurement (BPP).
According to SERAP, the Auditor-General reported that INEC “irregularly paid” N112,155,597,845 for the items, adding that there was “no evidence that the items were procured.”
The report also raised questions about the companies awarded the contracts, noting that their competence, experience, capacity, addresses and factory locations were unknown.
The Auditor-General reportedly expressed concern that the funds “may have been diverted” and recommended their recovery.
SERAP is asking the court to compel INEC to provide documentary and physical evidence that the money was used to procure the materials in question and to account for their current location and condition.
The organisation argued that Nigerians were entitled to know whether the items were actually supplied and whether the expenditure corresponded with goods and services delivered.
Questions Over Vehicle, Materials Procurement
The suit also highlighted an alleged payment of N1.059bn for Toyota Prado TXL 2021-model vehicles, reportedly made without advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection.
SERAP said the Auditor-General raised concerns that the money “may have been lost” and that the contracts “may have been inflated.”
Another transaction cited in the suit involved N3.137bn allegedly paid to four contractors for ballot guides, sensitive electoral materials and result sheets before the contracts were awarded.
According to SERAP, there was no evidence of payment documentation to justify the transactions, while the Auditor-General reportedly expressed concern that the funds “may have been diverted” and recommended that they be recovered and remitted to the treasury.
The organisation further alleged that INEC paid N9.246bn for 22 contracts covering similar goods and services. It said the contracts were split to circumvent procurement procedures and awarded on the same day.
The Auditor-General reportedly warned that the money “may have been lost” and that payments could have been made for items that were never supplied.
Audit, Accreditation Contracts Under Scrutiny
SERAP also questioned payments of N129.375m to 19 accounting firms for financial audit services, alleging that there was no evidence showing how the funds were utilised or documenting requests and expenditure by the consultants.
The organisation said the Auditor-General expressed concern that the money “may have been diverted” and called for its recovery and remittance to the treasury.
The suit further identified an alleged payment of N504.493m for accreditation devices without compliance with due procurement procedures.
According to SERAP, the Auditor-General observed that the APG had expired before the security licence key was delivered, while the software was valid for only four months. The findings, it said, raised questions about economy, efficiency and value for money.
The organisation also cited payments totalling N235.103m to contractors for sleeping mats and digital archiving, alleging that the beneficiaries were unqualified.
It said the Auditor-General identified “serious concerns regarding the eligibility and capacity of the contractors” and warned that the funds “may have been lost,” recommending their recovery.
SERAP Seeks Names of Beneficiaries, Preservation of Assets
Beyond financial disclosure, SERAP is seeking an order directing INEC to identify the contractors, companies, suppliers and consultants who received the funds, as well as any public officials who authorised, processed, facilitated or benefited from the transactions.
“The names of the contractors, companies, suppliers and consultants who irregularly received public funds, as well as any INEC officials or other public officials who authorised, processed, facilitated or benefited from the transactions should be widely published,” the organisation stated.
It also wants INEC to disclose whether the contracted goods and services were supplied, whether payments matched the items delivered and whether contracts were deliberately divided to evade procurement requirements.
“Nigerians have the right to know whether the contracted goods and services were actually supplied; whether payments corresponded with goods and services actually delivered; and whether contracts were deliberately split to circumvent procurement requirements,” SERAP argued.
The organisation is further asking the court to direct INEC to preserve all electoral equipment, materials and other public assets covered by the Auditor-General’s findings pending appropriate accountability measures.
“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,” it said.
Constitutional Obligations Cited
SERAP anchored its case on provisions of the 1999 Constitution, as amended, national anti-corruption laws and Nigeria’s international obligations.
The organisation cited Section 15(5) of the Constitution, which requires the state to abolish corrupt practices and abuse of power, as well as Section 13, which places responsibility on public institutions to observe and apply the provisions of Chapter Two of the Constitution.
It also argued that Nigeria’s obligations under the United Nations Convention against Corruption require transparent public procurement processes, sound public financial management and preventive anti-corruption policies.
The suit 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.
“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 anti-corruption laws, and the country’s obligations under the UN Convention against Corruption,” SERAP said.
The organisation maintained that public access to information about the management of electoral funds was essential to democratic accountability.
“Democracy requires an informed citizenry. That principle is directly relevant to public expenditure by an electoral management body: citizens are entitled to know how resources entrusted to INEC for the conduct of elections have been used.”
SERAP is therefore asking the court to compel INEC to account for the disputed expenditure, establish the whereabouts of the electoral materials allegedly procured and disclose the identities of those responsible for the transactions.
The suit places renewed emphasis on the management of public funds intended to support Nigeria’s electoral process, particularly as preparations for the 2027 general elections approach.