The organisation wants the Federal High Court to compel the electoral commission to disclose payments, procurement records and contractors’ identities following audit findings that raised questions about billions of naira in election spending.

The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC) over alleged irregularities involving more than ₦126.46 billion appropriated for electoral operations.

The organisation is asking the Federal High Court in Abuja to compel INEC to disclose how the funds were spent, including details of procurement contracts, payments, beneficiaries and the beneficial owners of companies that received the money.

The suit, marked FHC/ABJ/CS/2507/2026, followed allegations contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026. The findings cover transactions undertaken between January and December 2022, with some extending to December 31, 2023.

According to SERAP, the funds were intended for ballot boxes, electoral devices, sensitive materials, result sheets, vehicles, accreditation equipment, audit and consultancy services, digital archiving and other goods and services required to administer elections.

The organisation is seeking an order of mandamus compelling the commission to provide a comprehensive financial and documentary account of the funds, including the amounts released, payments made, recipients and evidence that the contracted goods and services were delivered.

In the suit filed by its lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo, SERAP argued that the allegations raised serious concerns about the management of public resources by the body responsible for conducting Nigeria’s elections.

“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.

SERAP suit highlights ₦112bn electoral procurement concerns

The largest transaction cited in the suit concerns ₦112.16 billion allegedly 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).

SERAP quoted the Auditor-General as saying there was no evidence that the items had been procured. The report also reportedly raised concerns that contracts had been awarded to companies whose competence, experience, capacity, addresses and factory locations were unknown.

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

The allegations do not, on their own, establish that the money was stolen or that the goods were never supplied. SERAP is asking the court to compel INEC to provide documentary and physical evidence showing what was purchased and where the materials are currently located.

Another transaction involved an alleged ₦1.06 billion payment for Toyota Prado TXL 2021-model vehicles without advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection.

According to SERAP, the Auditor-General expressed concern that the funds might have been lost and that the contracts might have been inflated.

The suit also cited ₦3.14 billion 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.

A further ₦9.25 billion was allegedly paid for 22 contracts covering similar goods and services. SERAP said the contracts were reportedly split to circumvent procurement procedures and awarded on the same day.

The Auditor-General reportedly questioned whether payments had been made for items that were never supplied.

INEC faces questions over audit, accreditation and archiving payments

The suit identified additional transactions involving audit services, accreditation devices and other contracts.

SERAP cited an alleged payment of ₦129.38 million to 19 accounting firms for financial audit services without sufficient evidence of utilisation, requests or expenditure by the consultants. The Auditor-General reportedly expressed concern that the funds might have been diverted and recommended their recovery.

Another ₦504.49 million was allegedly paid for accreditation devices without the required procurement procedures.

According to SERAP, the audit report questioned whether the transaction represented value for money because the APG had expired before the security licence key was delivered, while the software was valid for only four months.

The organisation also cited an alleged ₦235.10 million payment to contractors described in the report as unqualified for supplying sleeping mats and providing digital archiving services. The Auditor-General reportedly raised concerns about the contractors’ eligibility and capacity and whether the funds might have been lost.

SERAP wants INEC to provide evidence that the relevant goods and services were supplied and that payments corresponded with actual deliveries.

It is also asking the court to prevent electoral equipment, materials and other public assets covered by the audit findings from being disposed of, transferred, destroyed, written off or otherwise handled in a way that could frustrate accountability.

The organisation further wants the identities of contractors, suppliers and consultants involved in the transactions disclosed, alongside those of public officials who authorised, processed or facilitated the payments or benefited from them.

SERAP seeks transparency ahead of 2027 elections

SERAP argued that Nigerians have a right to know how public funds entrusted to electoral institutions are managed, particularly as the country prepares for the 2027 general elections.

The organisation cited Section 15(5) of the Constitution, which requires the state to abolish corrupt practices and abuse of power, as well as Section 13, which places a responsibility on public institutions to observe and apply the Constitution’s provisions.

It also relied on Nigeria’s obligations under the United Nations Convention against Corruption, the International Covenant on Civil and Political Rights and the African Charter on Human and Peoples’ Rights.

SERAP maintained that transparency in electoral spending is necessary to protect public confidence in the electoral process and ensure resources intended to support credible elections are properly used.

The case places renewed attention on the role of the Auditor-General in identifying possible irregularities and the responsibility of public institutions to explain their spending when audit findings raise questions.

However, the allegations remain subject to scrutiny, and the suit is a request for disclosure and accountability, not a judicial finding of wrongdoing. INEC’s documentary response, evidence of deliveries and any subsequent court findings will be important in establishing what happened to the funds.

No date had been fixed for the hearing of the suit as of the time of reporting.

Source: Punch