SERAP Sues INEC Over N126bn Electoral Funds

The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC) over its failure to account for more than N126.46bn appropriated for electoral operations, following allegations of irregular payments, possible diversion of funds and procurement violations.

The suit, marked FHC/ABJ/CS/2507/2026, was filed last week at the Federal High Court in Abuja, with SERAP seeking an order of mandamus compelling INEC to disclose details of the expenditure, utilisation and disbursement of the funds.

According to SERAP, the funds were allocated for the procurement of ballot boxes, electoral devices and materials, sensitive materials, result sheets, vehicles and accreditation devices, as well as audit and consultancy services, digital archiving and other goods and services required for elections.

The allegations are contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026. The findings cover transactions between January and December 2022, with some extending to December 31, 2023.

SERAP is also asking the court to compel INEC to provide a comprehensive financial and documentary account of the funds, including amounts released and paid, payment beneficiaries, contractors and their beneficial owners.

The organisation said the Auditor-General’s report raised concerns over several transactions involving billions of naira.

According to the report cited by SERAP, INEC allegedly paid N112.16bn for ballot boxes, electoral devices and other materials without competitive bidding or a Certificate of No Objection from the Bureau of Public Procurement (BPP).

SERAP said the Auditor-General found no evidence that the items had been procured and raised concerns that the contracts were awarded to companies whose competence, experience, capacity, addresses and factory locations were unknown.

The Auditor-General reportedly warned that the funds might have been diverted and recommended their recovery.

The report also flagged an alleged payment of N1.06bn for Toyota Prado TXL 2021 model vehicles without advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection. The Auditor-General reportedly expressed concern that the money might have been lost and the contracts inflated.

Another N3.14bn was allegedly paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded, with no evidence of payment, according to the findings cited by SERAP.

The report further identified N9.25bn allegedly paid under 22 contracts for similar goods and services, which were reportedly split to circumvent procurement procedures and awarded on the same day.

Other flagged transactions included N129.38m paid to 19 accounting firms for financial audit services without evidence of utilisation or requests and expenditure by the consultants.

INEC also allegedly paid N504.49m for accreditation devices without following due procurement procedures. The Auditor-General reportedly noted that the APG had expired before the security licence key was delivered and that the software was valid for only four months, raising concerns about value for money.

The report also flagged N235.10m allegedly paid to unqualified contractors for sleeping mats and digital archiving, with concerns raised about the contractors’ eligibility and capacity.

SERAP argued that INEC should provide documentary and physical evidence showing that the N112bn identified as irregularly paid was used to procure the electoral materials concerned. It also wants the commission to account for the present location and status of the materials.

The organisation further urged the court to direct INEC to preserve all electoral equipment, materials and other public assets covered by the Auditor-General’s findings to prevent their disposal, transfer, destruction or write-off in ways that could frustrate accountability.

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

SERAP said public access to information about the expenditure was essential to ensuring that contracted goods and services were supplied, payments reflected actual deliveries and contracts were not deliberately split to evade procurement requirements.

The organisation argued that the allegations raised concerns about compliance with the 1999 Constitution, as amended, national anti-corruption laws and Nigeria’s obligations under the United Nations Convention against Corruption.

It also cited constitutional provisions requiring public institutions to combat corruption and abuse of power, alongside international and regional instruments protecting citizens’ participation in public affairs.

SERAP’s lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo, filed the suit on its behalf.

The organisation said transparency in the management of electoral funds was particularly important as Nigeria approaches the 2027 general elections, adding that accountability was necessary to sustain public confidence in the electoral process.

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