The Socio-Economic Rights and Accountability Project (SERAP) sues INEC over more than ₦126.46 billion allocated for electoral operations, seeking a court order that would compel the Independent National Electoral Commission to explain how it spent the public funds. The lawsuit follows concerns raised in the Auditor-General of the Federation’s 2023 audited report, which highlighted several transactions involving election materials, equipment, vehicles and other services.
SERAP filed the suit at the Federal High Court in Abuja, asking the commission to provide a detailed account of the money released, the payments made and the individuals or companies that received the funds. The organisation argues that Nigerians deserve transparency from an institution responsible for managing the country’s elections, especially as preparations for the 2027 general elections approach.
The allegations relate mainly to transactions from January to December 2022, although some findings extend into 2023. However, the lawsuit and audit findings do not establish that the commission or its officials committed a crime. The court proceedings will determine the legal issues raised by the case.
SERAP Sues INEC Over Questions About Procurement
According to SERAP, the audit report raised questions about more than ₦112.15 billion allegedly paid for ballot boxes, electoral devices and other materials without competitive bidding or the required Certificate of No Objection from the Bureau of Public Procurement.
The organisation said the report found no evidence that the items had been procured and raised concerns about contractors whose experience, capacity and business locations could not be verified. The Auditor-General reportedly recommended recovering the funds over concerns that the money might have been diverted or lost.
SERAP also highlighted an alleged payment of approximately ₦1.06 billion for Toyota Prado TXL vehicles without the required procurement procedures. The report reportedly questioned the bidding process and raised concerns about possible contract inflation.
Another transaction involved approximately ₦3.14 billion allegedly paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded. SERAP said the audit findings also questioned payments of about ₦9.25 billion for 22 contracts covering similar goods and services, which were allegedly divided to circumvent procurement rules.
These figures represent specific transactions cited in the allegations and should not be treated as separate proof of theft or as a final judicial finding. INEC’s financial records, procurement documents and evidence of delivery would be important in establishing what happened.
What SERAP Wants INEC to Disclose
Beyond the disputed payments, SERAP wants the court to compel INEC to provide a comprehensive financial and documentary account of the funds, including the amounts released, the beneficiaries of payments, the contractors involved and the beneficial owners of the companies that received the money.
The organisation is also asking the commission to produce documentary and physical evidence showing that the electoral materials covered by the audit findings were actually supplied. It wants INEC to explain where the equipment and materials are currently located and what condition they are in.
SERAP has raised further concerns about payments allegedly made to accounting firms for audit services without sufficient evidence of how the services were used. It also cited transactions involving accreditation devices, sleeping mats and digital archiving, arguing that the audit findings require clear explanations from the commission.
In addition, the organisation wants the identities of officials who authorised or processed the questioned transactions disclosed, alongside information about the contractors, suppliers and consultants involved. It has also sought measures to prevent the disposal or transfer of relevant public assets in ways that could frustrate accountability.
These requests aim to establish whether the money served its intended purposes and whether the commission followed the applicable procurement and financial management requirements.
Why the Case Matters Ahead of 2027
The case has broader implications for public confidence in Nigeria’s electoral system because election administration depends on effective financial planning, reliable equipment and transparent procurement. When questions arise about funds allocated for these purposes, citizens have a legitimate interest in understanding how public institutions managed the money.
SERAP argues that public accountability requires INEC to demonstrate that electoral funds were lawfully spent and that the goods and services paid for were delivered. A clear response could help address concerns raised by the audit report, while any established irregularities would need to be handled through the appropriate legal and administrative processes.
As of October 19, 2026, reports said the court had not fixed a hearing date. The case therefore remains a legal challenge rather than a final determination of the allegations.
The outcome could clarify the extent of INEC’s obligations to disclose the relevant records and explain the disputed transactions. Until the court examines the evidence, claims of diversion, loss or mismanagement must remain allegations, not established facts.
