The Socio-Economic Rights and Accountability Project (SERAP) has filed a lawsuit against the Independent National Electoral Commission (INEC), seeking an explanation for more than N126.46 billion appropriated for electoral operations that the organisation alleges was irregularly spent, diverted, lost or left unaccounted for.
The suit, marked FHC/ABJ/CS/2507/2026, was filed last week at the Federal High Court in Abuja. SERAP Deputy Director, Kolawole Oluwadare, disclosed the development in a statement issued on Sunday.
The organisation is asking the court to issue an order of mandamus compelling INEC to provide detailed information on the expenditure, utilisation and disbursement of the funds. No hearing date has been announced.
Organisation Demands Full Disclosure of Electoral Spending
SERAP wants INEC to publish a comprehensive financial and documentary account of the money, including the amounts released and paid, the beneficiaries of the payments, the contractors involved and their beneficial owners.
The funds were appropriated for electoral operations, including the procurement of ballot boxes, electoral equipment, election materials, result sheets, vehicles and accreditation devices, as well as audit and consultancy services.
The case was filed by SERAP’s lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo.
The organisation said public funds allocated to the electoral commission must be accounted for, with evidence that the money was spent lawfully and used for its intended purposes. It also stressed the importance of transparency as Nigeria prepares for the 2027 general elections.
Auditor-General’s Report Raises Questions Over N112bn Procurement
According to SERAP, the allegations are drawn from the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026. The reported irregularities relate mainly to transactions between January and December 2022, with some matters extending to December 31, 2023.
The suit states that the Auditor-General identified more than N112.15 billion in payments for ballot boxes, electoral devices, items and materials that were allegedly made without competitive bidding or a Certificate of No Objection from the Bureau of Public Procurement (BPP).
The report, as cited by SERAP, said there was no evidence that the items had been procured. It also raised concerns that contracts had been awarded to companies whose competence, experience, capacity, addresses and factory locations were unknown.
The Auditor-General reportedly warned that the money might have been diverted and recommended its recovery.
SERAP is asking INEC to provide documentary and physical evidence that the N112 billion was used to purchase the specified electoral materials and to disclose where the items are currently located and their status.
N1bn Toyota Prado Purchase Under Scrutiny
The lawsuit also highlighted a payment of N1.058 billion for Toyota Prado TXL 2021 model vehicles.
SERAP said the Auditor-General reported that the procurement was carried out without advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection.
The report reportedly raised concerns that the money might have been lost and that the contracts could have been inflated.
N3.1bn Paid Before Contracts Were Awarded
Another transaction identified in the suit involved N3.136 billion allegedly paid to four contractors for ballot guides, sensitive election materials and result sheets before the contracts were awarded.
SERAP said the Auditor-General found no evidence of payment supporting the transactions and expressed concern that the funds might have been diverted.
The organisation said the report recommended recovering the money and remitting it to the treasury.
N9.2bn in Contracts Allegedly Split to Bypass Procurement Rules
SERAP further cited 22 contracts worth N9.245 billion for similar goods and services, alleging that the contracts were divided and awarded on the same day to circumvent procurement procedures.
According to the organisation, the Auditor-General warned that the funds might have been lost and that payments could have been made for items that were never supplied.
SERAP is asking INEC to explain the transactions and provide evidence that the contracted goods and services were delivered.
Audit Fees and Accreditation Devices Also Questioned
The suit identified N129.375 million allegedly paid to 19 accounting firms for financial audit services without evidence showing how the funds were used or documenting requests and expenditure by the consultants.
SERAP said the Auditor-General expressed concern that the money might have been diverted and called for its recovery and remittance to the treasury.
The organisation also cited a payment of N504.49 million for accreditation devices, which it said was made without following the required procurement process.
According to the suit, the Auditor-General noted that the APG had expired before the security licence key was delivered, while the software was valid for only four months. The report reportedly questioned whether the transaction represented value for money and raised concerns that the funds might have been diverted.
N235m Payment to Contractors Allegedly Lacked Proper Qualifications
SERAP also raised questions over payments totalling N235.103 million to contractors for sleeping mats and digital archiving.
The organisation said the Auditor-General identified serious concerns about the contractors’ eligibility and capacity and warned that the money might have been lost.
The suit seeks an explanation of the payments and calls for the recovery of funds where appropriate.
SERAP Wants Contractors and Officials Identified
Beyond disclosure of the expenditure, SERAP is asking the court to compel INEC to publish the names of contractors, companies, suppliers and consultants that received the funds in the transactions identified by the Auditor-General.
It also wants the identities of INEC officials and other public officers who authorised, processed, facilitated or benefited from the payments to be disclosed.
The organisation said Nigerians should be able to establish whether the contracted goods and services were supplied, whether payments matched what was delivered and whether contracts were deliberately split to avoid procurement requirements.
SERAP is also seeking an order directing INEC to preserve electoral equipment, materials and other public assets covered by the audit findings. It wants the commission prevented from disposing of, transferring, destroying, writing off or otherwise dealing with those assets in a way that could undermine transparency and accountability.
SERAP Cites Constitutional and International Obligations
In support of its case, SERAP cited Section 15(5) of the Nigerian Constitution, which it said requires public institutions to abolish corrupt practices and abuse of power. It also referred to Section 13, concerning the responsibility of public institutions to observe and apply the provisions of Chapter Two of the Constitution.
The organisation further relied on Nigeria’s obligations under the United Nations Convention against Corruption, arguing that these require preventive anti-corruption measures and transparent public procurement and financial management.
The suit also 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 address citizens’ rights to participate in public affairs.
SERAP said the findings raised questions about the management of public resources allocated to Nigeria’s electoral system and maintained that citizens were entitled to know how the funds had been used.
The Socio-Economic Rights and Accountability Project (SERAP) has filed a lawsuit against the Independent National Electoral Commission (INEC), seeking an explanation for more than N126.46 billion appropriated for electoral operations that the organisation alleges was irregularly spent, diverted, lost or left unaccounted for.
The suit, marked FHC/ABJ/CS/2507/2026, was filed last week at the Federal High Court in Abuja. SERAP Deputy Director, Kolawole Oluwadare, disclosed the development in a statement issued on Sunday.
The organisation is asking the court to issue an order of mandamus compelling INEC to provide detailed information on the expenditure, utilisation and disbursement of the funds. No hearing date has been announced.
Organisation Demands Full Disclosure of Electoral Spending
SERAP wants INEC to publish a comprehensive financial and documentary account of the money, including the amounts released and paid, the beneficiaries of the payments, the contractors involved and their beneficial owners.
The funds were appropriated for electoral operations, including the procurement of ballot boxes, electoral equipment, election materials, result sheets, vehicles and accreditation devices, as well as audit and consultancy services.
The case was filed by SERAP’s lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo.
The organisation said public funds allocated to the electoral commission must be accounted for, with evidence that the money was spent lawfully and used for its intended purposes. It also stressed the importance of transparency as Nigeria prepares for the 2027 general elections.
Auditor-General’s Report Raises Questions Over N112bn Procurement
According to SERAP, the allegations are drawn from the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026. The reported irregularities relate mainly to transactions between January and December 2022, with some matters extending to December 31, 2023.
The suit states that the Auditor-General identified more than N112.15 billion in payments for ballot boxes, electoral devices, items and materials that were allegedly made without competitive bidding or a Certificate of No Objection from the Bureau of Public Procurement (BPP).
The report, as cited by SERAP, said there was no evidence that the items had been procured. It also raised concerns that contracts had been awarded to companies whose competence, experience, capacity, addresses and factory locations were unknown.
The Auditor-General reportedly warned that the money might have been diverted and recommended its recovery.
SERAP is asking INEC to provide documentary and physical evidence that the N112 billion was used to purchase the specified electoral materials and to disclose where the items are currently located and their status.
N1bn Toyota Prado Purchase Under Scrutiny
The lawsuit also highlighted a payment of N1.058 billion for Toyota Prado TXL 2021 model vehicles.
SERAP said the Auditor-General reported that the procurement was carried out without advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection.
The report reportedly raised concerns that the money might have been lost and that the contracts could have been inflated.
N3.1bn Paid Before Contracts Were Awarded
Another transaction identified in the suit involved N3.136 billion allegedly paid to four contractors for ballot guides, sensitive election materials and result sheets before the contracts were awarded.
SERAP said the Auditor-General found no evidence of payment supporting the transactions and expressed concern that the funds might have been diverted.
The organisation said the report recommended recovering the money and remitting it to the treasury.
N9.2bn in Contracts Allegedly Split to Bypass Procurement Rules
SERAP further cited 22 contracts worth N9.245 billion for similar goods and services, alleging that the contracts were divided and awarded on the same day to circumvent procurement procedures.
According to the organisation, the Auditor-General warned that the funds might have been lost and that payments could have been made for items that were never supplied.
SERAP is asking INEC to explain the transactions and provide evidence that the contracted goods and services were delivered.
Audit Fees and Accreditation Devices Also Questioned
The suit identified N129.375 million allegedly paid to 19 accounting firms for financial audit services without evidence showing how the funds were used or documenting requests and expenditure by the consultants.
SERAP said the Auditor-General expressed concern that the money might have been diverted and called for its recovery and remittance to the treasury.
The organisation also cited a payment of N504.49 million for accreditation devices, which it said was made without following the required procurement process.
According to the suit, the Auditor-General noted that the APG had expired before the security licence key was delivered, while the software was valid for only four months. The report reportedly questioned whether the transaction represented value for money and raised concerns that the funds might have been diverted.
N235m Payment to Contractors Allegedly Lacked Proper Qualifications
SERAP also raised questions over payments totalling N235.103 million to contractors for sleeping mats and digital archiving.
The organisation said the Auditor-General identified serious concerns about the contractors’ eligibility and capacity and warned that the money might have been lost.
The suit seeks an explanation of the payments and calls for the recovery of funds where appropriate.
SERAP Wants Contractors and Officials Identified
Beyond disclosure of the expenditure, SERAP is asking the court to compel INEC to publish the names of contractors, companies, suppliers and consultants that received the funds in the transactions identified by the Auditor-General.
It also wants the identities of INEC officials and other public officers who authorised, processed, facilitated or benefited from the payments to be disclosed.
The organisation said Nigerians should be able to establish whether the contracted goods and services were supplied, whether payments matched what was delivered and whether contracts were deliberately split to avoid procurement requirements.
SERAP is also seeking an order directing INEC to preserve electoral equipment, materials and other public assets covered by the audit findings. It wants the commission prevented from disposing of, transferring, destroying, writing off or otherwise dealing with those assets in a way that could undermine transparency and accountability.
SERAP Cites Constitutional and International Obligations
In support of its case, SERAP cited Section 15(5) of the Nigerian Constitution, which it said requires public institutions to abolish corrupt practices and abuse of power. It also referred to Section 13, concerning the responsibility of public institutions to observe and apply the provisions of Chapter Two of the Constitution.
The organisation further relied on Nigeria’s obligations under the United Nations Convention against Corruption, arguing that these require preventive anti-corruption measures and transparent public procurement and financial management.
The suit also 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 address citizens’ rights to participate in public affairs.
SERAP said the findings raised questions about the management of public resources allocated to Nigeria’s electoral system and maintained that citizens were entitled to know how the funds had been used.
