The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC), seeking a court order compelling it to account for more than ₦126.46bn appropriated for electoral operations following allegations of procurement irregularities in an audit report.
SERAP is asking the Federal High Court in Abuja to compel the commission to disclose how the funds were spent, including details of payments, contractors, suppliers, consultants and the beneficial owners of companies that received the money.
The suit, number FHC/ABJ/CS/2507/2026, was filed last week by SERAP’s lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo. The organisation’s deputy director, Kolawole Oluwadare, disclosed this in a statement on Sunday.
The allegations are contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026. The report examined transactions from January to December 2022, with some extending to December 31, 2023.
According to the suit, the Auditor-General identified several alleged irregularities involving the procurement of election materials, equipment, vehicles and other services, raising concerns about whether public funds were properly utilised.
The largest allegation concerns more than ₦112.15bn reportedly paid for ballot boxes, electoral devices and other materials without competitive bidding or a Certificate of No Objection from the Bureau of Public Procurement.
The suit quoted the Auditor-General as saying there was no evidence that the items had been procured. It added that the contracts were awarded to companies whose competence, experience, capacity, addresses and factory locations were unknown.
The Auditor-General reportedly expressed concern that the funds might 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 relevant electoral materials, including information on their current locations and condition.
The organisation also cited an alleged payment of ₦1.058bn for Toyota Prado TXL 2021 Model vehicles, reportedly made without advertisement, competitive bidding, bid evaluation or a Certificate of No Objection from the procurement bureau.
According to the suit, the Auditor-General raised concerns that the money might have been lost and that the contracts might have been inflated.
Another allegation concerns ₦3.136bn reportedly paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded. The audit report allegedly raised concerns that the money might have been diverted and recommended its recovery and remittance to the treasury.
The suit further alleged that INEC paid ₦9.245bn for 22 contracts involving similar goods and services, with the contracts allegedly split to circumvent procurement procedures and awarded on the same day.
The Auditor-General reportedly expressed concern that the funds might have been lost and that payment might have been made for items that were not supplied.
SERAP also cited an alleged payment of ₦129.375m to 19 accounting firms for financial audit services without evidence of utilisation, requests or expenditure by the consultants. The audit report reportedly recommended that the money be recovered and remitted to the treasury.
On accreditation equipment, the organisation alleged that INEC paid ₦504.49m without following due procurement procedures. It said the audit report raised concerns that the APG had expired before the security licence key was delivered and that the software was valid for only four months, questioning the economy and value for money of the transaction.
The suit also identified an alleged payment of ₦235.103m to contractors for sleeping mats and digital archiving. SERAP said the Auditor-General raised concerns about the eligibility and capacity of the contractors and the possibility that the funds had been lost.
The organisation wants the court to compel INEC to publish details of the amounts released and paid, the identities of payment beneficiaries, contractors and suppliers, their beneficial owners, and the officials who authorised or facilitated the transactions or benefited from them.
It also wants INEC to disclose whether the contracted goods and services were delivered, whether payments corresponded with the items supplied and whether contracts were deliberately divided to evade procurement requirements.
SERAP is further seeking an order directing the commission to preserve electoral equipment, materials and other public assets covered by the audit findings.
It wants INEC prohibited from disposing of, transferring, destroying, writing off or otherwise dealing with the assets in a manner that could frustrate transparency and accountability.
The organisation argued that the allegations raised serious questions about the management of public funds intended to support Nigeria’s electoral process.
“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 said.
It added that transparency was particularly important with the 2027 general elections approaching, saying accountability in the management of electoral funds was essential to public confidence in the process.
SERAP also argued that the audit findings raised concerns about possible violations of the 1999 Constitution, as amended, national anti-corruption laws and Nigeria’s international obligations under the United Nations Convention against Corruption.
The organisation cited Section 15(5) of the Constitution, which requires the state to abolish corrupt practices and abuse of power, and Section 13, which sets out responsibilities for implementing the provisions of Chapter II.
It also referenced Article 25 of the International Covenant on Civil and Political Rights and Article 13 of the African Charter on Human and Peoples’ Rights, arguing that the provisions support transparency in public financial management and citizens’ participation in public affairs.
SERAP said Nigerians had the right to know whether the funds were properly spent and whether the materials and services paid for were delivered.
The suit also seeks to ensure that public assets covered by the audit findings remain available for verification and that any funds found to have been irregularly spent are recovered in accordance with the law.
No date has been fixed for the hearing of the suit. The allegations remain subject to judicial determination.
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