SERAP sues INEC over failure to account for ‘missing ₦126bn electoral funds’

The Socio-Economic Rights and Accountability Project (SERAP) has filed a lawsuit against the Independent National Electoral Commission (INEC) “over its failure to account for over ₦126.46 billion in public funds appropriated for electoral operations but allegedly diverted, lost, mismanaged or otherwise unaccounted for.”

The funds were meant to buy ballot boxes, electoral devices and materials, sensitive materials and result sheets, vehicles and accreditation devices, and to pay for audit and consultancy services, digital archiving, and other goods and services required for the conduct and administration of elections.

According to the 2023 audited report of the Auditor-General of the Federation, published on 7 August 2026, the allegations variously covered periods between January and December 2022 and, in some cases, extended to 31 December 2023.

In the suit number FHC/ABJ/CS/2507/2026, filed last week at the Federal High Court in Abuja, SERAP is seeking “an order of mandamus to direct and compel INEC to promptly disclose detailed information on the expenditure, utilisation and disbursement of over ₦126.46 billion appropriated for electoral operations, including the procurement of election materials, equipment, and vehicles.”

SERAP is also seeking “an order of mandamus to direct and compel INEC to disclose a full financial and documentary account of the over ₦126 billion appropriated for electoral operations, including amounts released and paid, payment beneficiaries, details of contractors and their beneficial owners.”

In the suit, SERAP is arguing that: “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.”

SERAP is also arguing that: “These allegations are particularly disturbing given the constitutional importance of INEC and the fact that the expenditure concerns resources appropriated for the administration of Nigeria’s electoral system.”

According to SERAP, “With the 2027 general elections approaching, transparency and accountability in the management of these funds are essential to safeguarding public confidence in the electoral process and ensuring that resources intended to support credible elections are properly utilised.”

SERAP is arguing that, “These findings by the Auditor-General suggest a grave violation of the public trust and the provisions of the Nigerian Constitution 1999 (as amended), national anticorruption laws, and the country’s obligations under the UN Convention against Corruption.”

The lawsuit filed on behalf of SERAP by its lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo, reads in part: “Democracy requires an informed citizenry. That principle is directly relevant to public expenditure by an electoral management body: citizens are entitled to know how resources entrusted to INEC for the conduct of elections have been used.”

“According to the Auditor-General, INEC ‘irregularly paid’ over ₦112 billion [₦112,155,597,845.00] ‘for ballot boxes, electoral devices, items and materials without competitive bidding or a BPP Certificate of No Objection.’”

“The Auditor-General found ‘no evidence that the items were procured.’ The ‘contracts were awarded to companies whose competences, experience, capacities, addresses and factory locations were unknown.’ He is concerned that the money ‘may have been diverted.’ He wants the money recovered.”

“INEC also ‘paid over ₦1 billion [₦1,058,925,000.00] for Toyota Prado TXL 2021 Model without advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection.’ The Auditor-General fears that the money ‘may have been lost’ and that the contracts ‘may have been inflated.’”

“INEC ‘paid over ₦3 billion [₦3,136,806,050.00] to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded, with no evidence of payment.’ The Auditor-General is concerned that the money ‘may have been diverted.’ He wants the money recovered and remitted to the treasury.”

“INEC also ‘paid over ₦9 billion [₦9,245,965,502.60] for 22 contracts for similar goods and services’, with the contracts ‘split to circumvent procurement procedures and awarded on the same day.’ The Auditor-General said the money ‘may have been lost’ and that ‘the payment may have been made for items not supplied.’”

“INEC ‘paid over ₦129 million [₦129,375,000.00] to 19 accounting firms for financial audit services without evidence of utilisation or requests and expenditure by the consultants.’ The Auditor-General raised concerns that the money ‘may have been diverted.’ He wants the money recovered and remitted to the treasury.”

“INEC also ‘paid over ₦504 million [₦504,492,641.00] for accreditation devices without due procurement process. The ‘APG had expired before the security licence key was delivered and the software was valid for only four months, raising questions about economy and value for money.’ The Auditor-General also raised concerns that the money ‘may have been diverted.’”

“INEC ‘paid over ₦235 million [₦235,103,000.00] to unqualified contractors for sleeping mats and digital archiving.’ The Auditor-General identified ‘serious concerns regarding the eligibility and capacity of the contractors’, and raised concerns that the money ‘may have been lost.’ He wants the money recovered.”

“INEC should provide documentary and physical evidence that the over ₦112 billion identified as ‘irregularly paid’ was actually used to procure the electoral materials concerned and account for the present location and status of those materials.”

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

“INEC should be directed to ensure that no electoral equipment, material or other public asset covered by the Auditor-General’s findings is disposed of, transferred, destroyed, written off or otherwise dealt with in a manner that could frustrate transparency and accountability.”

“The names of the contractors, companies, suppliers and consultants who irregularly received public funds, as well as any INEC officials or other public officials who authorised, processed, facilitated or benefited from the transactions should be widely published.”

“Nigerians have the right to know whether the contracted goods and services were actually supplied; whether payments corresponded with goods and services actually delivered; and whether contracts were deliberately split to circumvent procurement requirements.”

“SERAP notes that Section 15(5) of the Nigerian Constitution requires public institutions including INEC to abolish all corrupt practices and abuse of power. Section 13 of the Nigerian Constitution imposes clear responsibility on INEC to conform to, observe and apply the provisions of Chapter 2 of the constitution.”

“Nigeria’s obligations under the UN Convention against Corruption requires INEC to adopt preventive anti-corruption policies and transparent public procurement and public financial management.”

“Article 25 of the International Covenant on Civil and Political Rights and Article 13 of the African Charter on Human and Peoples’ Rights to which Nigeria is a state party protect citizens’ rights to participate in public affairs.”

No date has been fixed for the hearing of the suit.

Kolawole Oluwadare

SERAP Deputy Director

18/10/2026

Lagos, Nigeria

Emails: info@serap-nigeria.org; news@serap-nigeria.org

Twitter: @SERAPNigeria

Website: www.serap-nigeria.org

For more information or to request an interview, please contact us on: +2348160537202