SERAP Sues INEC Over Failure to Account for ‘Missing ₦126bn Electoral Funds’

The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC) over its alleged failure to account for more than ₦126.46 billion allocated for electoral operations.

The organisation is asking the Federal High Court in Abuja to compel the electoral commission to disclose how the funds were spent, utilised and disbursed, following concerns raised in the 2023 audited report of the Auditor-General of the Federation.

The suit, marked FHC/ABJ/CS/2507/2026, was filed last week, according to reports published on Sunday, October 18, 2026. The audit report was published on August 7, 2026, and its findings cover transactions from January to December 2022, with some extending to December 31, 2023.

SERAP said the funds were intended for the procurement of ballot boxes, electoral devices and materials, sensitive materials, result sheets, vehicles and accreditation devices, as well as audit and consultancy services, digital archiving and other requirements for election administration.

The group is seeking an order of mandamus directing INEC to provide a comprehensive financial and documentary account of the funds, including amounts released and paid, payment beneficiaries, contractors involved and their beneficial owners.

Citing the Auditor-General’s findings, SERAP said more than ₦112.15 billion was 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. It said the audit report found no evidence that the items had been procured and raised concerns that the funds might have been diverted.

The organisation also cited an alleged payment of more than ₦1.05 billion for Toyota Prado TXL vehicles without the required procurement procedures, as well as over ₦3.13 billion paid to contractors for ballot guides, sensitive materials and result sheets under circumstances questioned by the Auditor-General.

Other transactions highlighted included more than ₦9.24 billion for 22 contracts allegedly split to circumvent procurement procedures, over ₦504 million for accreditation devices, and payments to accounting firms and contractors for other services.

SERAP argued that public funds allocated for elections must be transparently managed and that Nigerians have a right to know whether contracted goods and services were delivered.

It is also asking the court to compel INEC to provide evidence of the procurement and current status of the electoral materials, and to disclose the identities of contractors and public officials involved in the questioned transactions.

The organisation said transparency was particularly important ahead of the 2027 general elections, adding that accountability would help protect public confidence in the electoral process.

No date has been fixed for the hearing of the suit. The allegations are based on the audit findings cited by SERAP and do not, by themselves, establish that the funds were stolen or diverted.