SERAP Sues INEC Over N126 Billion 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 N126.46 billion allocated for electoral operations, alleging that the funds have been diverted, lost, mismanaged or otherwise left unaccounted for.

The organisation is asking the High Court in Abuja to compel INEC to disclose how the funds were spent, who received the payments and whether the goods and services were supplied. The suit, marked FHC/ABJ/CS/2507/2026, was filed last week, according to a statement issued by SERAP Deputy Director, Kolawole Oluwadare, on Sunday. No hearing date has been fixed.

SERAP said the allegations were based on the Auditor-General of the Federation’s 2023 audited report, published on August 7, 2026. The report raised concerns about spending between January and December 2022, with some issues extending to December 31, 2023. The funds were meant for ballot boxes, electoral devices and materials, result sheets, vehicles, accreditation devices, audit services and consultancy work.

In the suit filed by its lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo, SERAP is seeking an order of mandamus to compel INEC to provide a detailed account of the money. It wants the commission to disclose the amounts released and paid, the beneficiaries, the contractors involved and their beneficial owners.

SERAP said, “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 also warned that the allegations were particularly serious with the 2027 general elections approaching. It said transparency was necessary to protect public confidence in the electoral process.

According to the suit, the Auditor-General reported that INEC irregularly paid more than N112.15 billion for ballot boxes, electoral devices and other materials without competitive bidding or a Certificate of No Objection from the Bureau of Public Procurement (BPP).

The report reportedly found no evidence that the items had been procured. It also raised concerns that the contracts went to companies whose experience, capacity, addresses and factory locations were unknown. The Auditor-General warned that the money might have been diverted and called for its recovery.

The suit further alleged that INEC paid N1.05bn for Toyota Prado TXL 2021 vehicles without advertising the contracts, competitive bidding, bid evaluation or the required BPP certificate. The Auditor-General reportedly raised concerns that the money might have been lost and the contracts inflated.

SERAP also cited payments of more than N3.13 billion to four contractors for ballot guides, sensitive materials and result sheets. It said the payments were made before the contracts were awarded, while the Auditor-General reportedly found no evidence of payment and raised concerns that the funds might have been diverted.

Another N9.24 billion was allegedly paid under 22 contracts for similar goods and services. According to the suit, the contracts were split to avoid procurement rules and awarded on the same day. The Auditor-General reportedly questioned whether the items had been supplied and called for the money to be recovered.

The organisation also raised questions about payments for audit and other services. It alleged that INEC paid N129.37 million to 19 accounting firms for financial audit services without evidence showing how the services were used or what the consultants spent.

SERAP further cited an alleged payment of N504.49 million for accreditation devices without following due procurement procedures. The suit said the Auditor-General questioned the value of the purchase because the security licence key was delivered after the APG had expired, while the software was valid for only four months.

The organisation also alleged that INEC paid N235.1 million to contractors it described as unqualified for sleeping mats and digital archiving. The Auditor-General reportedly questioned the contractors’ eligibility and capacity and called for the funds to be recovered.

SERAP is asking the court to compel INEC to provide documentary and physical evidence that the more than N112 billion identified as irregularly paid was used to procure the materials concerned. It also wants the commission to disclose the items’ current location and status. The suit stated that Nigerians had a right to know “every public act, everything that is done in the public interest” by public institutions, including INEC.

The organisation is also seeking an order directing INEC to preserve the electoral equipment, materials and other public assets covered by the Auditor-General’s findings. It wants the commission prevented from disposing of, transferring, destroying or writing off the assets in ways that could frustrate accountability.

SERAP further wants the names of contractors, suppliers, consultants and public officials involved in the transactions published. It said the disclosure should cover officials who authorised, processed or facilitated the payments, as well as anyone who benefited from them.

The organisation argued that the public should know whether the contracted goods and services were supplied, whether payments matched the items delivered and whether contracts were deliberately split to bypass procurement rules.

To support its case, SERAP cited Section 15(5) of the Nigerian Constitution, which requires the state to abolish corrupt practices and abuse of power. It also referred to Section 13, which requires public institutions to observe and apply the Constitution’s Chapter Two provisions.

The suit further cited Nigeria’s obligations under the United Nations Convention against Corruption, as well as Article 25 of the International Covenant on Civil and Political Rights and Article 13 of the African Charter on Human and Peoples’ Rights.

SERAP said these provisions support transparency in public spending and citizens’ rights to participate in public affairs.