SERAP Asks Court To Compel INEC To Account For N126bn

The Socio-Economic Rights and Accountability Project (SERAP) has asked the Federal High Court in Abuja to order the Independent National Electoral Commission (INEC) to account for more than N126.46 billion in public funds flagged in the Auditor-General of the Federation’s report over alleged procurement irregularities and the possible diversion or loss of funds.

In the suit marked FHC/ABJ/CS/2507/2026, SERAP is seeking an order of mandamus directing INEC to disclose how the funds, appropriated for electoral operations, were released, spent, and disbursed, including the identities of payment beneficiaries, contractors, and their beneficial owners.

The civil society organisation is also asking the court to direct the electoral commission to provide a full financial and documentary account of the expenditure, including evidence that the goods and services covered by the contracts were delivered.

Tinubu Nominates 4 INEC Commissioners, 2 RECs Ahead Of 2027 Elections

The applicant’s suit follows findings in the Auditor-General’s 2023 audited report, published on 7 August 2026, which raised questions about several INEC transactions from January to December 2022, with some extending to 31 December 2023.

SERAP is asking the court to require INEC to produce documentary and physical evidence that it procured the materials and to account for their current location and status.

The organisation also cited an alleged N1.05 billion payment for Toyota Prado TXL 2021-model vehicles without advertisement, competitive bidding, bid evaluation or the required BPP certificate. The Auditor-General reportedly raised concerns about possible financial loss and inflated contract costs.

Other transactions cited in the suit include an alleged N3.13 billion paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded, with no evidence of payment.

The Auditor-General reportedly expressed concern that the funds might have been diverted and recommended recovering them and remitting them to the treasury.

SERAP also cited an alleged N9.24 billion paid under 22 contracts for similar goods and services. The report said the contracts were split and awarded on the same day in a manner that could circumvent procurement procedures. The transactions reportedly raised questions about whether the contracted items were supplied.

The suit also referred to an alleged N129.37 million paid to 19 accounting firms for financial audit services, without adequate evidence of utilisation, requests or expenditure by the consultants.

In addition, the Auditor-General reportedly questioned a N504.49 million payment for accreditation devices made without due procurement procedures. The report noted that the APG expired before the security licence key was delivered and that the software was valid for only four months.

Another alleged N235.1 million was paid to contractors for sleeping mats and digital archiving, despite concerns about their qualifications and capacity to carry out the contracts.

The applicant argued that the allegations raised serious questions about how an institution constitutionally responsible for conducting elections managed public funds.

“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.

It said Nigerians were entitled to know whether the contracted goods and services were supplied, whether payments matched actual deliveries, and whether contracts were deliberately split to evade procurement requirements.

The organisation also urged the court to direct INEC not to dispose of, transfer, destroy or write off electoral equipment, materials and other public assets covered by the audit findings in ways that could frustrate accountability.

It further asked the court to require publication of the names of contractors, suppliers and consultants implicated in the transactions, as well as officials who authorised or facilitated the payments.

SERAP argued that transparency was particularly important as the 2027 general elections approached and said that accountability in the use of electoral funds was necessary to sustain public confidence in the electoral process.

It relied on Sections 13 and 15(5) of the 1999 Constitution, as amended, as well as Nigeria’s obligations under the United Nations Convention against Corruption and international human rights instruments protecting citizens’ participation in public affairs.

The organisation maintained that the audit findings raised concerns about compliance with constitutional provisions, anti-corruption laws and public procurement requirements. No date has been fixed for the hearing.