The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC), seeking full disclosure of the management of more than ₦126.46 billion allocated for electoral operations and flagged in an audit report, Prime Business Africa reports.
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In a suit filed at the Federal High Court in Abuja, SERAP is asking the court to compel INEC to disclose how the funds were spent, including amounts released and paid, the identities of contractors and beneficiaries, and the beneficial owners of companies awarded the contracts.
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The case, numbered FHC/ABJ/CS/2507/2026, follows findings attributed to the Auditor-General of the Federation in the 2023 audited report, published on August 7, 2026. According to SERAP, the findings concern transactions mainly from 2022, with some extending to December 31, 2023.
The largest amount cited in the suit is ₦112.16 billion, reportedly paid for ballot boxes, electoral devices and other election materials without competitive bidding or a certificate of no objection from the Bureau of Public Procurement (BPP).
SERAP said the Auditor-General found no evidence that the items had been procured and raised concerns that the contracts were awarded to companies whose addresses, production facilities, experience and capacity could not be established. The report reportedly warned that the funds might have been diverted and recommended their recovery.
The audit findings also questioned ₦1.06 billion reportedly spent on Toyota Prado TXL 2021 model vehicles without the required advertisement, competitive bidding, bid evaluation or BPP certificate of no objection.
A further ₦3.14 billion was allegedly paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded. The Auditor-General reportedly raised concerns about possible diversion and recommended that the money be recovered and remitted to the treasury.
The report also flagged ₦9.25 billion spent on 22 contracts for similar goods and services, which were allegedly split to circumvent procurement procedures and awarded on the same day. The Auditor-General reportedly questioned whether the payments corresponded to items actually supplied.
Other transactions cited in the suit include ₦129.38 million paid to 19 accounting firms for financial audit services without supporting evidence of how the funds were used or records of the consultants’ requests and expenditure.
The audit also questioned ₦504.49 million spent on accreditation devices. According to SERAP, concerns arose because the relevant APG had expired before the security licence key was delivered, while the software was valid for only four months.
Another ₦235.10 million was reportedly paid to contractors for sleeping mats and digital archiving services, despite concerns raised by the Auditor-General about their qualifications and capacity to execute the contracts.
SERAP, represented by lawyers Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo, argues that Nigerians are entitled to know how public funds allocated for elections have been used.
The organisation wants INEC to provide documentary and physical evidence that the materials covered by the audit findings were delivered, as well as details of their current location and status.
It is also seeking measures to prevent electoral equipment and other public assets linked to the findings from being transferred, destroyed, disposed of or written off in ways that could frustrate accountability efforts.
SERAP further wants the identities of contractors, suppliers, consultants and companies involved in the transactions disclosed, alongside details of public officials who authorised or processed the payments.
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The organisation argues that the allegations raise questions about compliance with Nigeria’s Constitution, national anti-corruption laws and the country’s obligations under the United Nations Convention against Corruption. It also cites international and regional human rights instruments that protect citizens’ participation in public affairs.
With the 2027 general elections approaching, SERAP says transparency in electoral spending is essential to maintaining public confidence and ensuring that funds allocated for election administration serve their intended purposes.
The suit seeks judicial intervention to compel disclosure and accountability. The allegations cited in the audit findings have not, in themselves, established that the funds were stolen or that any individual committed an offence.
No date has been fixed for the hearing.
Amanze Chinonye is a Staff Correspondent at Prime Business Africa, a rising star in the literary world, weaving captivating stories that transport readers to the vibrant landscapes of Nigeria and the rest of Africa. With a unique voice that blends with the newspaper's tradition and style, Chinonye's writing is a masterful exploration of the human condition, delving into themes of identity, culture, and social justice. Through her words, Chinonye paints vivid portraits of everyday African life, from the bustling markets of Nigeria's Lagos to the quiet villages of South Africa's countryside . With a keen eye for detail and a deep understanding of the complexities of Nigerian society, Chinonye's writing is both a testament to the country's rich cultural heritage and a powerful call to action for a brighter future. As a writer, Chinonye is a true storyteller, using her dexterity to educate, inspire, and uplift readers around the world.


