The Socio-Economic Rights and Accountability Project has sued the Independent National Electoral Commission over alleged irregularities involving more than ₦126.46bn appropriated for electoral operations, demanding a comprehensive account of how the funds were spent.
SERAP is asking the Federal High Court in Abuja to compel INEC to disclose financial records, identify contractors and beneficiaries, and provide evidence that electoral materials and other items paid for with public funds were actually supplied.
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 hearing date has been announced.
The organisation said the allegations were contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026. The reported transactions covered periods between January and December 2022, with some extending to December 31, 2023.
The funds were earmarked for electoral materials and equipment, including ballot boxes, result sheets, accreditation devices and vehicles, as well as audit, consultancy and other services.
In the suit filed by its lawyers, Oluwadare, Kehinde Oyewumi and Andrew Nwankwo, SERAP is seeking an order of mandamus compelling INEC to disclose the amounts released and paid, the beneficiaries of the payments, the contractors involved and their beneficial owners.
The organisation said electoral resources were public funds that must be accounted for, particularly as Nigeria prepares for the 2027 general elections.
One of the largest transactions highlighted in the suit 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.
According to SERAP’s account of the audit findings, the Auditor-General reported that there was no evidence the items had been procured and raised concerns that the funds might have been diverted. The suit says the auditor recommended recovery of the money.
SERAP also cited an alleged payment of ₦1.058bn for Toyota Prado TXL 2021-model vehicles, claiming the procurement lacked advertisement, competitive bidding, bid evaluation and the required procurement clearance.
Another ₦3.136bn was reportedly paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded. The suit said the audit raised questions about whether the transactions were properly supported and whether the funds might have been diverted.
The organisation further cited ₦9.245bn allegedly paid for 22 contracts involving similar goods and services. According to the suit, the contracts were split and awarded on the same day, raising concerns that procurement procedures may have been circumvented and that some items might not have been supplied.
Other transactions highlighted included ₦504.49m for accreditation devices, ₦235.1m for sleeping mats and digital archiving, and ₦129.37m paid to 19 accounting firms for financial audit services. SERAP said the audit raised questions about procurement compliance, contractors’ capacity and evidence that the services were delivered or utilised.
The allegations have not, by themselves, established that the entire ₦126.46bn was stolen or diverted. The lawsuit seeks disclosure and accountability based on the audit findings, while the specific transactions and responsibility for any wrongdoing remain matters requiring appropriate examination.
SERAP is asking the court to compel INEC to provide documentary and physical evidence that the materials covered by the reported ₦112.15bn payment were procured and to disclose their current location and status.
It is also seeking an order requiring the commission to preserve equipment, materials and other public assets covered by the audit findings to prevent their disposal, transfer, destruction or write-off in ways that could frustrate accountability.
The organisation wants INEC to publish the identities of contractors, suppliers and consultants involved in the transactions, alongside the names of any public officials who authorised or facilitated payments or benefited from them.
SERAP also cited constitutional provisions, Nigeria’s obligations under the United Nations Convention against Corruption, and international human rights instruments in support of its demand for transparency and public accountability.
The case adds to scrutiny of electoral spending ahead of the 2027 polls. In September, SERAP separately gave INEC seven days to account for the same reported ₦126.46bn, warning that it could pursue legal action if the commission failed to respond.
No date has been fixed for the hearing of the current suit.
