By Seun Ibiyemi
The Socio-Economic Rights and Accountability Project (SERAP) has dragged the Independent National Electoral Commission (INEC) before the Federal High Court in Abuja over its alleged failure to account for more than ₦126.46 billion allocated for electoral operations, including the procurement of ballot boxes, election materials, vehicles and accreditation devices.
The suit seeks to compel the electoral commission to provide a comprehensive account of how the funds were spent, the contractors and beneficiaries involved, and documentary evidence confirming the delivery of goods and services for which payments were made.
SERAP said the allegations were contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026, which identified several suspected financial and procurement irregularities involving expenditure incurred between January 2022 and December 2023.
In the suit marked FHC/ABJ/CS/2507/2026, filed last week, the organisation is seeking an order of mandamus directing INEC to disclose detailed information on the expenditure, utilisation and disbursement of the funds appropriated for electoral operations.
It is also asking the court to compel INEC to publish the amounts released and paid, the identities of payment beneficiaries, details of contractors and their beneficial owners, as well as relevant financial and procurement documents.
The legal action comes as preparations and public scrutiny intensify ahead of the 2027 general elections, with SERAP insisting that accountability for public funds allocated to election administration is critical to maintaining confidence in the democratic 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,” the organisation argued.
At the centre of the lawsuit is an alleged irregular payment of ₦112.16 billion for ballot boxes, electoral devices, items and materials without competitive bidding or a Certificate of No Objection from the Bureau of Public Procurement (BPP).
According to the audit findings cited by SERAP, there was no evidence that the items had been procured, while the companies awarded the contracts allegedly had unknown competencies, experience, capacities, addresses and factory locations.
The Auditor-General reportedly expressed concern that the funds might have been diverted and recommended their recovery.
SERAP is asking INEC to provide documentary and physical evidence showing that the materials were actually procured, alongside details of their current location and status.
The organisation maintained that the electoral commission must demonstrate that the money was used for its approved purpose and that the materials intended to support election administration were supplied.
The audit report also reportedly identified ₦9.25 billion paid for 22 contracts involving similar goods and services, with concerns that the contracts were split to circumvent procurement procedures and awarded on the same day.
According to SERAP, the Auditor-General raised concerns that the payments might have been made for items not supplied and that public funds might have been lost.
Another transaction under scrutiny involves an alleged payment of ₦1.06 billion for Toyota Prado TXL 2021 model vehicles without advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection.
The Auditor-General reportedly expressed concerns that the amount might have been lost and that the contracts might have been inflated.
SERAP is seeking the disclosure of procurement records and supporting documents to establish whether the transactions complied with applicable regulations and whether the vehicles and other contracted items were delivered.
The organisation also highlighted other transactions identified in the audit report, including ₦3.14 billion allegedly paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded.
The report reportedly raised concerns about the absence of evidence of payment and the possibility that the funds might have been diverted.
Other transactions cited in the suit include ₦504.49 million allegedly spent on accreditation devices without due procurement procedures. The Auditor-General reportedly questioned the value for money, noting that the relevant security licence key was delivered after the APG had expired and that the software was valid for only four months.
The report also flagged an alleged payment of ₦235.10 million to contractors for sleeping mats and digital archiving, raising concerns about the eligibility and capacity of the contractors.
In addition, ₦129.38 million was reportedly paid to 19 accounting firms for financial audit services without evidence of utilisation, requests or expenditure by the consultants.
The Auditor-General reportedly recommended the recovery of funds in several of the transactions, citing concerns about possible diversion, losses and procurement violations.
SERAP argued that INEC should provide complete records of the transactions to establish whether the goods and services were delivered and whether the payments reflected actual expenditure.
Beyond seeking financial disclosure, the organisation is asking the court to compel INEC to publish the names of contractors, companies, suppliers and consultants that allegedly received irregular payments.
It also wants the identities of any INEC officials or other public officials who authorised, processed, facilitated or benefited from the transactions to be disclosed.
SERAP further urged that electoral equipment, materials and other public assets covered by the audit findings should not be disposed of, transferred, destroyed, written off or otherwise handled in ways that could frustrate transparency and accountability.
The organisation said Nigerians were entitled to know whether the contracted goods and services were supplied, whether payments corresponded with actual deliveries and whether contracts were deliberately split to evade procurement requirements.
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“Nigerians have a right to know every public act, everything that is done in the public interest, by their public institutions including INEC,” SERAP argued.
SERAP maintained that the allegations were particularly troubling because of INEC’s constitutional responsibility for administering elections and the importance of ensuring that public resources allocated to the electoral system are properly utilised.
With the 2027 general elections approaching, the organisation said transparency in electoral spending was essential to safeguarding public confidence and ensuring that funds intended to support credible elections were not diverted from their approved purposes.
The suit also cited Section 15(5) of the 1999 Constitution, as amended, which requires the state to abolish corrupt practices and abuse of power, as well as Section 13 on the responsibility of public institutions to observe and apply the provisions of Chapter II of the Constitution.
SERAP further relied on Nigeria’s obligations under the United Nations Convention against Corruption, particularly provisions concerning preventive anti-corruption policies, transparent public procurement and public financial management.
It 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 protect citizens’ rights to participate in public affairs.
The lawsuit was filed on behalf of SERAP by its lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo.
No date has been fixed for the hearing of the suit.
The allegations remain subject to judicial determination, and the audit findings and legal action do not, in themselves, establish that the funds were diverted or that any individual or company committed an offence.
