SERAP Sues INEC Over Alleged ₦126.46bn Electoral Funds Irregularities

The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC) over its failure to account for more than ₦126.46 billion allocated for electoral operations, which it alleges may have been diverted, mismanaged, lost or otherwise unaccounted for.

The organisation is asking the Federal High Court in Abuja to compel INEC to disclose detailed records of how the funds were spent, including payments for ballot boxes, electoral equipment, result sheets, vehicles, accreditation devices, audit services and consultancy contracts.

The suit, marked FHC/ABJ/CS/2507/2026, was filed last week by SERAP’s lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo, according to a statement issued on Sunday by the organisation’s Deputy Director, Oluwadare. No hearing date has been fixed.

SERAP said the allegations were contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026. The reported infractions covered transactions between January and December 2022, with some extending to December 31, 2023.

According to the suit, the Auditor-General identified more than ₦112.15 billion in payments for ballot boxes, electoral devices and other materials allegedly made without competitive bidding or a Certificate of No Objection from the Bureau of Public Procurement (BPP).

The report reportedly noted that there was no evidence that the items had been procured and raised concerns that the contracts were awarded to companies whose expertise, experience, capacity, addresses and factory locations could not be verified. The Auditor-General reportedly recommended recovering the funds over concerns that they might have been diverted.

The suit also cited an alleged payment of ₦1.05 billion for a 2021 Toyota Prado TXL without advertisement, competitive bidding, bid evaluation or the required BPP certificate. The Auditor-General reportedly raised concerns that the funds might have been lost and the contract inflated.

Another allegation involved payments of approximately ₦3.13 billion to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded. SERAP said the audit report raised concerns that the money might have been diverted and recommended its recovery.

The organisation further cited ₦9.24 billion allegedly paid under 22 contracts for similar goods and services, claiming that the contracts were split to circumvent procurement procedures and awarded on the same day.

Other transactions identified in the suit included ₦129.37 million allegedly paid to 19 accounting firms for financial audit services without adequate evidence of the consultants’ utilisation of the funds or records of their requests and expenditure.

SERAP also cited an alleged payment of ₦504.49 million for accreditation devices without due procurement procedures. According to the suit, the audit report raised concerns that the security licence key was delivered after the relevant APG had expired and that the software was valid for only four months, prompting questions about value for money.

The organisation further alleged that INEC paid ₦235.1 million to contractors described in the audit findings as unqualified for sleeping mats and digital archiving services. The Auditor-General reportedly questioned the contractors’ eligibility and capacity and recommended recovering the money.

SERAP wants the court to compel INEC to provide a full financial and documentary account of the funds, including the amounts released and paid, the identities of beneficiaries, details of contractors and their beneficial owners, and evidence that the procured goods and services were delivered.

It also wants INEC to provide documentary and physical evidence that the materials covered by the alleged ₦112 billion irregular payments were actually procured and to disclose their current locations and status.

The organisation is seeking an order directing INEC to preserve all electoral equipment, materials and other public assets covered by the audit findings. It argued that the commission should not dispose of, transfer, destroy or write off the assets in ways that could frustrate accountability.

SERAP also called for the publication of the names of contractors, suppliers, consultants and public officials who allegedly authorised, processed, facilitated or benefited from the transactions.

It maintained that Nigerians were entitled to know whether the contracted goods and services were supplied, whether payments matched the items delivered and whether contracts were deliberately divided to evade procurement requirements.

The organisation argued that the allegations raised concerns about constitutional provisions on preventing corruption and abuse of power, as well as Nigeria’s obligations under the United Nations Convention against Corruption.

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 in support of citizens’ rights to participate in public affairs.

SERAP said transparency in the management of electoral funds was particularly important ahead of the 2027 general elections, arguing that accountability was necessary to protect public confidence in the electoral process.

The allegations remain subject to the court proceedings and do not, by themselves, establish that the funds were stolen or that INEC is guilty of wrongdoing.