Key points

• SERAP wants a court order forcing INEC to disclose how it spent N126.46 billion.
• The Auditor-General questioned N112 billion paid without bidding or evidence of supply.
• No hearing date has been fixed for the Abuja suit.

The Socio-Economic Rights and Accountability Project has sued the Independent National Electoral Commission at the Federal High Court in Abuja over its alleged failure to account for more than N126.46 billion appropriated for electoral operations.

The suit, marked FHC/ABJ/CS/2507/2026, seeks an order of mandamus compelling INEC to disclose how the money was spent.

SERAP also wants a full financial account, including amounts paid, beneficiaries, and the identities of contractors and their beneficial owners.

The action follows the 2023 audited report of the Auditor-General of the Federation, published on Aug. 7, 2026. It covers transactions from January 2022 to December 2023.

“Electoral resources are public resources,” SERAP said. “INEC must be able to account for every naira.”

What the audit flagged

According to the suit, INEC paid N112,155,597,845 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 said there was “no evidence that the items were procured” and that the contractors’ competences and addresses were unknown.

The report warned the funds “may have been diverted” and recommended recovery.

Other items include about N1.06 billion for Toyota Prado vehicles bought without bidding, and N3.14 billion paid to four contractors before contracts were awarded.

In addition, the suit cites N9.25 billion for 22 contracts allegedly split to dodge procurement rules, N129.375 million paid to 19 accounting firms, N504.49 million for accreditation devices and N235.1 million for contractors described as unqualified.

What SERAP wants

SERAP asked the court to compel INEC to show where the materials are now and to bar their disposal or write-off.

It also wants the names of contractors and any officials who authorized or benefited from the payments published.

With the 2027 elections approaching, it said transparency is essential to public confidence. INEC has not been quoted in response, and no hearing date has been set.