SERAP Sues INEC Over N126.46bn Unaccounted Electoral Funds

By Adedapo Adesanya

The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC) over its failure to account for more than N126.46 billion appropriated for electoral operations and allegedly mismanaged, diverted or otherwise unaccounted for.

The funds were earmarked for ballot boxes, electoral devices, sensitive materials, result sheets, vehicles, accreditation devices, audit services, digital archiving and other election-related expenses.

In suit No. FHC/ABJ/CS/2507/2026, filed at the Federal High Court in Abuja, SERAP is seeking an order compelling INEC to disclose how the money was spent, identify beneficiaries and contractors, and provide documentary evidence that the procured items and services were delivered.

The allegations are contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026. The findings cover transactions from January to December 2022, with some extending to December 31, 2023.

According to SERAP, the report identified N112.16 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. The Auditor-General reportedly found no evidence that the items were procured and recommended recovery of the funds.

Other findings cited by SERAP include N1.06 billion allegedly paid for Toyota Prado vehicles without due procurement procedures, N3.14 billion paid to four contractors before contracts were awarded, and N9.25 billion involving 22 contracts allegedly split to circumvent procurement rules.

The organisation also cited N129.38 million paid to 19 accounting firms for audit services without evidence of utilisation, N504.49 million for accreditation devices under questionable procurement arrangements, and N235.10 million allegedly paid to unqualified contractors for sleeping mats and digital archiving.

SERAP said the findings raised concerns about possible violations of procurement regulations, anti-corruption laws and Nigeria’s obligations under the United Nations Convention against Corruption.

“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 argued.

With the 2027 general elections approaching, SERAP said transparency in the management of electoral funds was necessary to protect public confidence in the electoral process.

It is also asking the court to compel INEC to publish the names of contractors, suppliers, consultants and public officials involved in the transactions, disclose the status and location of the electoral materials, and provide evidence that payments corresponded with actual deliveries.

The organisation further seeks an order preventing the disposal, transfer, destruction or write-off of equipment and public assets covered by the audit findings in ways that could frustrate accountability.

SERAP said citizens had the right to know how public funds entrusted to INEC were used, citing provisions of the 1999 Constitution, the International Covenant on Civil and Political Rights and the African Charter on Human and Peoples’ Rights.