RismadarVoice Reporters
October 19, 2026
The Socio-Economic Rights and Accountability Project (SERAP) has instituted legal proceedings against the Independent National Electoral Commission (INEC) at the Federal High Court in Abuja over alleged financial irregularities involving more than ₦126.46 billion in public funds allocated for electoral operations.
The organisation is seeking a court order compelling the electoral commission to provide a detailed account of how the funds were spent, including payments made for election materials, equipment, vehicles, consultancy services and other procurement activities.
The suit, marked FHC/ABJ/CS/2507/2026, follows findings attributed to the Auditor-General of the Federation’s 2023 audit report, reportedly published on August 7, 2026.
SERAP alleges that the report identified several questionable transactions involving substantial public funds between January 2022 and December 2023.
The organisation maintains that the alleged irregularities raise serious concerns about financial accountability, procurement compliance and transparency within the electoral commission.
SERAP DEMANDS FULL DISCLOSURE OF ELECTORAL SPENDING
In the action filed by its lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo, SERAP is asking the court to issue an order of mandamus directing INEC to disclose comprehensive financial records relating to the disputed expenditure.
The requested information includes the amounts approved, released and paid, as well as the identities of contractors, suppliers, consultants and their beneficial owners.
SERAP also wants the commission to provide supporting documents establishing whether the goods and services covered by the contracts were delivered.
The organisation argues that electoral funds belong to the public and must be managed in accordance with applicable financial regulations and procurement laws.
It maintains that the commission’s constitutional responsibility to organise elections makes transparency in its financial operations particularly important.
₦112BN ELECTORAL MATERIALS PROCUREMENT QUESTIONED
One of the largest transactions identified in the allegations concerns approximately ₦112.16 billion reportedly paid for ballot boxes, electoral devices and other election materials.
According to SERAP, the Auditor-General’s report questioned whether the procurement followed competitive bidding requirements and whether the necessary certificate of no objection was obtained from the Bureau of Public Procurement.
The organisation further alleges that the audit findings raised concerns about the competence, experience and operational capacity of companies awarded the contracts.
It said sufficient documentary evidence had not been provided to establish that the materials were procured and delivered as required.
SERAP is therefore asking the court to compel INEC to produce documentary and physical evidence of the purchases, including the present location and condition of the electoral materials.
The organisation also cited the audit report’s recommendation that funds associated with unresolved irregularities should be recovered.
However, the audit concerns and allegations do not, by themselves, establish that the entire amount was stolen or diverted.
VEHICLE PURCHASES AND ADVANCE PAYMENTS UNDER SCRUTINY
SERAP also raised concerns about approximately ₦1.058 billion allegedly paid for Toyota Prado TXL vehicles.
The organisation claims that the procurement was conducted without the required advertisement, competitive bidding, bid evaluation and procurement clearance.
According to SERAP, the Auditor-General questioned whether the contracts complied with procurement rules and whether the payments represented appropriate value for public money.
Another disputed transaction involves approximately ₦3.136 billion allegedly paid to four contractors for ballot guides, sensitive electoral materials and result sheets.
SERAP claims that the payments were made before the relevant contracts were formally awarded.
The organisation argues that the timing of the payments raises questions about compliance with public procurement and financial management procedures.
₦9.245BN CONTRACTS ALLEGEDLY SPLIT TO AVOID PROCUREMENT RULES
The suit also refers to approximately ₦9.245 billion reportedly paid for 22 contracts involving similar goods and services.
SERAP alleges that the contracts were awarded on the same day and may have been divided into smaller transactions to circumvent procurement requirements.
Contract splitting, where established, can undermine competitive tendering and approval procedures intended to protect public resources.
The organisation wants INEC to disclose the procurement records, contract award documents and evidence of delivery for the affected transactions.
It also seeks clarification on whether the payments corresponded to goods and services actually received by the commission.
AUDIT SERVICES, ACCREDITATION DEVICES ALSO FLAGGED
Other transactions highlighted in the suit include ₦129.375 million allegedly paid to 19 accounting firms for financial audit services.
SERAP says the Auditor-General questioned the absence of adequate supporting records demonstrating the utilisation of the consultancy services.
The organisation also cited a payment of approximately ₦504.49 million for accreditation-related devices and services.
According to the allegations, concerns were raised about procurement compliance and value for money because an advance payment guarantee reportedly expired before a security licence key was delivered.
SERAP further referred to approximately ₦235.10 million allegedly paid to contractors whose qualifications to supply sleeping mats and provide digital archiving services were questioned in the audit findings.
The organisation is seeking clarification on the eligibility of the contractors and the delivery of the contracted services.
GROUP SEEKS IDENTITIES OF CONTRACTORS AND OFFICIALS
Beyond disclosure of financial records, SERAP wants INEC to identify contractors, suppliers and consultants who received payments linked to the questioned transactions.
It is also seeking information about public officials who authorised, processed or facilitated the payments.
The organisation argues that disclosing the relevant records would help establish whether public procurement requirements were followed and whether the electoral commission received the goods and services for which it paid.
SERAP further wants safeguards to prevent electoral equipment and other assets connected to the audit findings from being disposed of, transferred, destroyed or written off in ways that could frustrate accountability.
The organisation maintains that Nigerians are entitled to know how public institutions manage resources allocated to essential democratic functions.
SERAP CITES CONSTITUTIONAL AND INTERNATIONAL OBLIGATIONS
In its legal arguments, SERAP referred to Sections 13 and 15(5) of the 1999 Constitution, as amended, which address constitutional obligations and the responsibility of the state to abolish corrupt practices and abuse of power.
The organisation also invoked Nigeria’s international commitments under the United Nations Convention against Corruption, the International Covenant on Civil and Political Rights and the African Charter on Human and Peoples’ Rights.
It argued that transparency in public expenditure is connected to citizens’ ability to participate meaningfully in democratic governance and hold public institutions accountable.
SERAP maintained that access to information about electoral spending is particularly important because INEC administers elections and manages substantial public resources.
2027 ELECTIONS HEIGHTEN ACCOUNTABILITY CONCERNS
The lawsuit comes as Nigeria prepares for the 2027 general elections, placing renewed attention on the management of resources allocated to the electoral process.
SERAP argues that unresolved questions surrounding previous electoral expenditure could undermine public confidence if the commission fails to provide satisfactory explanations.
The organisation wants the court to compel INEC to account for the disputed transactions and disclose whether any funds identified in the audit findings have been recovered.
The proceedings could also bring greater scrutiny to procurement procedures, contractor selection and financial oversight within the commission.
However, the allegations remain subject to judicial consideration, and the filing of the suit does not establish criminal wrongdoing by INEC officials or the contractors concerned.
As of the latest information provided, no hearing date has been fixed for the case.
The court is expected to determine whether SERAP is entitled to the requested orders and whether INEC must disclose the disputed financial and procurement records.
