By Sandra Kenneth
The Socio-Economic Rights and Accountability Project (SERAP) has dragged the Independent National Electoral Commission (INEC) to the Federal High Court in Abuja, demanding a full accounting of more than ₦126.46 billion appropriated for electoral operations.
In the lawsuit, marked FHC/ABJ/CS/2507/2026, SERAP is seeking an order of mandamus to compel the electoral umpire to disclose detailed expenditure reports, utilization records, and disbursement breakdowns for funds earmarked for election materials, equipment, vehicles, and allied services.
The advocacy group also wants the court to mandate INEC to provide comprehensive financial records, including specific amounts released, payment beneficiaries, and the corporate identities and beneficial owners of contractors engaged during the period.
The legal action follows damning disclosures in the 2023 audited report of the Auditor-General of the Federation, which was published on August 7, 2026. The report highlighted financial irregularities covering transactions executed between January 2022 and December 2023.
In the court filings submitted by its legal team—comprising Kolawole Oluwadare, Kehinde Oyewumi, and Andrew Nwankwo—SERAP stressed that public resources must be subject to stringent transparency.
“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 organization stated.
The Auditor-General’s report raised multiple red flags regarding non-compliance with public procurement laws and payments made for goods and services with little to no evidence of delivery:
Ballot Boxes and Devices: INEC allegedly paid ₦112.16 billion for ballot boxes and electoral devices without competitive bidding or a certificate of no objection from the Bureau of Public Procurement (BPP). The audit noted that contracts were given to entities with unknown capacities and addresses, prompting fears that funds may have been diverted.
Vehicle Procurement: The commission reportedly expended ₦1.06 billion on Toyota Prado TXL 2021 model vehicles without proper advertisement, bidding, or BPP clearance, with investigators warning of potential inflation and loss of funds.
Pre-Award Payments: The report flagged ₦3.14 billion paid to four contractors for ballot guides, sensitive materials, and result sheets before contracts were formally awarded.
Contract Splitting: A total of ₦9.25 billion covering 22 contracts was allegedly split on the same day to bypass procurement rules.
Consultancy and Advisory Fees: Payments included ₦129.375 million to 19 accounting firms for audit services without proper requests or utility evidence, ₦504.49 million for expired accreditation devices, and ₦235.10 million paid to unqualified contractors for sleeping mats and digital archiving.
SERAP argued that Nigerians maintain a constitutional right to transparent governance, particularly from institutions tasked with anchoring the nation’s democratic framework.
The organization is urging the court to compel INEC to produce documentary and physical evidence proving that the multi-billion-naira disbursements genuinely resulted in the delivery of the intended electoral infrastructure. No date has yet been fixed for the hearing.
