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.
The rights group filed the suit at the Federal High Court in Abuja, seeking an order compelling INEC to disclose details of the expenditure, utilisation and disbursement of the funds.
The allegations are contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026. The findings cover transactions between January and December 2022, with some extending to December 31, 2023.
According to the report, the funds were allocated for ballot boxes, electoral devices, sensitive materials, result sheets, vehicles, accreditation devices, audit services and consultancy.
In suit number FHC/ABJ/CS/2507/2026, SERAP is seeking an order of mandamus compelling INEC to provide a comprehensive account of the funds, including amounts released and paid, payment beneficiaries, contractors and their beneficial owners.
The organisation argued that public funds allocated for elections must be transparently managed and used for their intended 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 said transparency and accountability in the management of electoral funds were essential to maintaining public confidence in the electoral process ahead of the 2027 general elections.
The suit, filed on behalf of the organisation by its lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo, cited several alleged irregularities identified in the Auditor-General’s report.
These include more than ₦112 billion allegedly paid for ballot boxes and electoral materials without competitive bidding, over ₦1 billion spent on Toyota Prado vehicles without advertisement, and more than ₦3 billion paid to contractors before contracts were awarded.
The suit also cited over ₦9 billion allegedly spent on 22 contracts split to circumvent procurement procedures, more than ₦129 million paid to 19 accounting firms for financial audit services without evidence of utilisation, and over ₦504 million spent on accreditation devices without following due procurement procedures.
SERAP argued that the findings pointed to possible breaches of public trust, the Nigerian Constitution, national anti-corruption laws and Nigeria’s obligations under the United Nations Convention against Corruption.
The organisation is also asking the court to direct INEC to ensure that no electoral equipment or materials covered by the Auditor-General’s findings are disposed of or transferred in ways that could frustrate transparency.
As of the time of filing this report, no hearing date had been fixed.
