SERAP Sues INEC Over Failure To Account For ‘Missing N126bn Electoral Funds’ | Sahara Reporters

According to SERAP, the allegations are contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026.

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, including the procurement of election materials, equipment and vehicles.

In the suit, SERAP is asking the Federal High Court in Abuja to compel INEC to disclose detailed information on the expenditure, utilisation and disbursement of the funds, which it said were allegedly diverted, lost, mismanaged or otherwise unaccounted for.

The lawsuit, numbered FHC/ABJ/CS/2507/2026, was filed last week by SERAP’s lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo.

According to SERAP, the allegations are contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026. The reported irregularities cover transactions undertaken between January and December 2022, with some extending to December 31, 2023.

The organisation is seeking an order of mandamus compelling INEC to provide a comprehensive financial and documentary account of the funds, including the amounts released and paid, the beneficiaries of the payments, the contractors involved and their beneficial owners.

In the suit, SERAP argued that the management of electoral funds required strict transparency and accountability, given their importance to Nigeria’s 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 said.

One of the major allegations cited in the suit concerns more than ₦112.15 billion 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 (BPP).

According to SERAP, the Auditor-General found “no evidence that the items were procured” and raised concerns that the contracts were awarded to companies whose competence, experience, capacity and business locations were unknown.

The Auditor-General reportedly warned that the funds “may have been diverted” and recommended their recovery.

SERAP also cited an alleged payment of more than ₦1.05 billion for Toyota Prado TXL 2021 model vehicles without advertisement, competitive bidding or bid evaluation. The Auditor-General reportedly expressed concern that the funds “may have been lost” and that the contracts “may have been inflated.”

Other transactions highlighted in the suit include more than ₦3.13 billion allegedly paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded, as well as ₦9.24 billion reportedly spent on 22 contracts for similar goods and services.

The Auditor-General reportedly questioned whether the contracted items were supplied and raised concerns that some payments might have been made for goods not delivered.

The suit further cited payments of ₦504.49 million for accreditation devices, ₦129.37 million to 19 accounting firms for financial audit services, and ₦235.1 million to contractors for sleeping mats and digital archiving. According to SERAP, the audit report raised questions about procurement procedures, contractors’ qualifications and evidence of service delivery.

The organisation is asking the court to compel INEC to publish the names of contractors, suppliers and consultants who received the funds, alongside the identities of public officials who authorised or facilitated the transactions.

It also wants the commission to provide documentary and physical evidence that the electoral materials reportedly procured with the funds were delivered and account for their current location and condition.

“Nigerians have a right to know every public act, everything that is done in the public interest, by their public institutions including INEC,” SERAP stated.

The organisation warned that the allegations were particularly concerning with the 2027 general elections approaching, arguing that transparency in electoral spending was essential to public confidence in the process.

It maintained that the alleged irregularities could violate constitutional provisions, national anti-corruption laws and Nigeria’s obligations under the United Nations Convention against Corruption.

SERAP also urged the court to ensure that electoral equipment and other public assets covered by the audit findings were not disposed of, transferred or destroyed in ways that could frustrate accountability.

The organisation said citizens had the right to know whether contracted goods and services were supplied, whether payments reflected actual deliveries and whether contracts were deliberately split to circumvent procurement requirements.