SERAP SUES INEC OVER ₦126.46BN IN ELECTORAL FUNDS FLAGGED IN AUDIT REPORT

The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC), seeking answers over more than ₦126.46 billion in electoral funds flagged in the Auditor-General of the Federation’s 2023 report.

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

According to SERAP, the audit findings, published on August 7, 2026, cover transactions from January to December 2022, with some extending to December 31, 2023.

SERAP Seeks Full Disclosure

The suit, numbered FHC/ABJ/CS/2507/2026, was filed last week at the Federal High Court in Abuja. SERAP is asking the court to issue an order of mandamus compelling INEC to disclose how the funds were released, spent and distributed.

The organisation wants the commission to provide financial records identifying the amounts paid, beneficiaries, contractors and their beneficial owners. It is also seeking evidence that the contracted goods and services were delivered and information on the current location and condition of the electoral materials.

“Electoral resources are public resources. INEC must be able to account for every naira,” SERAP argued, stressing that transparency was essential to public confidence in the electoral process ahead of the 2027 general elections.

Audit Report Flags Procurement Concerns

SERAP cited several findings in the Auditor-General’s report, including an alleged irregular payment of ₦112.15 billion for ballot boxes, electoral devices and other materials without competitive bidding or a Certificate of No Objection from the Bureau of Public Procurement.

The report reportedly noted that there was no evidence confirming the procurement of the items and raised concerns about contracts awarded to companies whose competence, experience, capacity and business locations were not established. It recommended recovering the funds, according to SERAP.

Other transactions highlighted in the suit include:

• ₦1.05 billion: An alleged payment for Toyota Prado TXL 2021-model vehicles without the required procurement procedures.
• ₦3.13 billion: Payments to four contractors for ballot guides, sensitive materials and result sheets allegedly made before the contracts were awarded.
• ₦9.24 billion: Payments involving 22 contracts for similar goods and services, which SERAP said were allegedly split to circumvent procurement procedures.
• ₦129.37 million: Payments to 19 accounting firms for financial audit services without evidence of utilisation, requests or expenditure by the consultants.
• ₦504.49 million: An alleged payment for accreditation devices that raised questions about procurement compliance and the validity period of the software.
• ₦235.10 million: Payments to contractors for sleeping mats and digital archiving, with questions raised about their qualifications and capacity.

SERAP said the Auditor-General raised concerns in several cases that public funds might have been diverted, lost or spent without adequate evidence of delivery, and recommended recovery of some payments.

Organisation Seeks Protection of Public Assets

Beyond financial disclosure, SERAP is asking the court to prevent the disposal, transfer, destruction or write-off of electoral equipment and other public assets covered by the audit findings in ways that could undermine accountability.

It also wants the identities of contractors, suppliers, consultants and public officials who authorised or facilitated the questioned transactions, or benefited from them, to be disclosed.

The organisation argues that Nigerians have a right to know whether the contracted goods and services were supplied, whether payments matched actual deliveries and whether procurement rules were deliberately bypassed.

Constitutional and Anti-Corruption Arguments

In its legal arguments, SERAP cited Sections 13 and 15(5) of the 1999 Constitution, as amended, alongside Nigeria’s obligations under the United Nations Convention against Corruption.

The organisation also referenced Article 25 of the International Covenant on Civil and Political Rights and Article 13 of the African Charter on Human and Peoples’ Rights, arguing that transparency in electoral spending is linked to citizens’ participation in public affairs.

The allegations cited in the suit are audit findings and claims presented by SERAP; they do not, by themselves, establish that funds were stolen or that any individual or company committed an offence. The court is being asked to compel INEC to account for the expenditure.