SERAP Sues INEC Over Alleged ₦126bn Electoral Funds Irregularities

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, raising fresh questions about transparency in the management of public funds ahead of the 2027 general elections.

SERAP is asking the Federal High Court in Abuja to compel INEC to disclose detailed information on the expenditure, utilisation and disbursement of the funds, which were earmarked for the procurement of ballot boxes, electoral devices, sensitive election materials, result sheets, vehicles and other services required for the conduct of elections.

The suit, marked FHC/ABJ/CS/2507/2026, was filed last week following findings contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026.

According to SERAP, the allegations cover transactions carried out between January and December 2022, with some extending to December 31, 2023.

The organisation is seeking an order of mandamus compelling INEC to provide a comprehensive 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 is also asking the court to require the electoral commission to provide evidence that the goods and services for which the funds were appropriated were actually delivered.

In its arguments, the organisation maintained that public funds allocated to the management of Nigeria's electoral system must be accounted for transparently and used strictly for their approved purposes.

“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 argued.

The organisation described the allegations as particularly troubling because of INEC's constitutional responsibility to conduct elections and the importance of public confidence in the electoral process.

With the 2027 general elections approaching, SERAP said transparency in the management of electoral funds was essential to ensuring that resources intended to support credible elections were properly utilised.

Auditor-General Flags ₦112bn Procurement

A major allegation cited in the lawsuit concerns more than ₦112.15 billion reportedly paid by INEC for ballot boxes, electoral devices, items and materials without competitive bidding or a Certificate of No Objection from the Bureau of Public Procurement (BPP).

According to the Auditor-General's findings as reproduced in the suit, there was no evidence that the items had been procured.

The report also reportedly raised concerns that the contracts were awarded to companies whose competencies, experience, capacities, addresses and factory locations were unknown.

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

SERAP is asking INEC to provide documentary and physical evidence showing that the money was used to procure the electoral materials concerned. It also wants the commission to account for the current location and status of the materials.

The organisation argued that Nigerians were entitled to know whether the items were delivered, whether the payments reflected the actual goods supplied and whether the procurement process complied with applicable regulations.

Other Payments Raise Procurement Concerns

The lawsuit also highlighted several other transactions identified in the Auditor-General's report.

One involved the payment of more than ₦1.05 billion for Toyota Prado TXL 2021-model vehicles without advertisement, competitive bidding, bid evaluation or a Certificate of No Objection from the BPP.

The Auditor-General reportedly raised concerns that the funds might have been lost and that the contracts might have been inflated.

Another transaction involved more than ₦3.13 billion paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded.

According to the findings cited by SERAP, there was no evidence of payment in the relevant documentation, prompting concerns that the money might have been diverted. The Auditor-General reportedly recommended that the funds be recovered and remitted to the treasury.

The report also flagged more than ₦9.24 billion paid under 22 contracts for similar goods and services.

The contracts were reportedly split to circumvent procurement procedures and awarded on the same day. The Auditor-General expressed concern that payments might have been made for items that were never supplied.

The audit findings further identified more than ₦129 million paid to 19 accounting firms for financial audit services without evidence of utilisation, requests or expenditure by the consultants.

The Auditor-General reportedly raised concerns that the money might have been diverted and recommended its recovery.

Accreditation Devices, Digital Archiving Also Flagged

The procurement of accreditation devices was another area of concern identified in the lawsuit.

According to SERAP, INEC paid more than ₦504.49 million for the devices without following due procurement procedures.

The Auditor-General reportedly observed that the APG had expired before the security licence key was delivered and that the software was valid for only four months, raising questions about the economy and value for money of the transaction.

The report also raised concerns that the money might have been diverted.

In another instance, more than ₦235.1 million was reportedly paid to contractors described in the audit findings as unqualified for the supply of sleeping mats and digital archiving services.

The Auditor-General identified serious concerns about the eligibility and capacity of the contractors and reportedly recommended the recovery of the funds.

SERAP argued that the allegations demanded a comprehensive investigation and full disclosure of the transactions to establish whether public money was spent for its intended purposes.

Serap Seeks Disclosure Of Contractors, Preservation Of Assets

Beyond seeking disclosure of INEC's financial records, SERAP wants the court to compel the commission to publish the names of contractors, companies, suppliers and consultants that allegedly received the funds irregularly.

It also wants the identities of INEC officials and other public officials who authorised, processed, facilitated or benefited from the transactions to be made public.

The organisation further urged that electoral equipment, materials and other public assets covered by the Auditor-General's findings should not be disposed of, transferred, destroyed, written off or otherwise handled in a manner that could frustrate transparency and accountability.

SERAP maintained that the commission should provide evidence showing whether the contracted goods and services were supplied, whether payments corresponded with the value of goods and services delivered, and whether contracts were deliberately divided to evade procurement requirements.

It argued that the publication of relevant information would enable citizens to assess how resources intended to support elections had been managed.

“Democracy requires an informed citizenry,” the organisation stated in the suit, adding that citizens were entitled to know how resources entrusted to INEC for the conduct of elections had been utilised.

Legal And Constitutional Arguments

SERAP contended that the audit 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.

It 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 a responsibility on public institutions to observe and apply the provisions of Chapter Two of the Constitution.

The organisation also referred to Nigeria's international obligations on the prevention of corruption, transparent public procurement and sound public financial management.

Additionally, it cited 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.

SERAP argued that access to information about public expenditure was particularly important where the funds were intended to support the country's democratic institutions.

The suit was filed on behalf of the organisation by its lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo.

2027 Elections And Public Confidence

The case comes as preparations and political activities ahead of the 2027 general elections gather momentum, placing renewed attention on the transparency, independence and operational capacity of INEC.

SERAP argued that proper accounting for the funds would help protect public confidence in the electoral process and establish whether resources allocated for election administration had been used effectively.

The allegations, as presented in the lawsuit, are based on the Auditor-General's audit findings and do not in themselves establish that the funds were stolen or diverted. The court proceedings are expected to address SERAP's request for disclosure and accountability.

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