SERAP sues INEC over N126bn electoral funds
The Socio-Economic Rights and Accountability Project (SERAP) has sued Nigeria's Independent National Electoral Commission (INEC) over its alleged failure to account for over N126.46bn appropriated for electoral operations.
Intelligence analysis by Gemini 2.5 Flash

SERAP filed a suit at the Federal High Court in Abuja, seeking an order to compel INEC to disclose details of the expenditure, utilization, and disbursement of funds earmarked for election materials, equipment, vehicles, and other services. This action follows allegations of irregularities contained in the 2023 audited report of the Auditor-General of the Federation.
Imagine your school got a big pile of money to buy new sports equipment and books, but then couldn't show where all the money went or if the new things actually arrived. A group called SERAP is asking a judge to make the school show all the receipts and prove everything was bought fairly, because it's important for everyone to trust how public money is spent, especially for something as important as elections.
Analysis
N126.46bn
SERAP's lawsuit targets the alleged unaccounted sum of N126.46bn, a significant amount appropriated for critical electoral operations in Nigeria. This substantial figure encompasses funds designated for the procurement of essential election materials, equipment, and vehicles, alongside various other electoral services vital for the smooth conduct of national polls. The alleged mismanagement of such a large public fund raises profound questions about the financial integrity of the electoral body and its capacity to deliver credible elections.
The allegations, spanning transactions between January and December 2022, with some extending to December 31, 2023, highlight a systemic issue where billions of naira were reportedly disbursed without adherence to established procurement requirements. This includes a staggering N112,155,597,845 allegedly paid for ballot boxes and electoral devices without competitive bidding or necessary approvals, and N1.058,925,000 for Toyota Prado TXL vehicles under similar questionable circumstances. The sheer scale of these alleged irregularities underscores the potential for significant public resource diversion.
Auditor-General
The impetus for SERAP's legal action stems directly from the damning findings presented in the 2023 audited report of the Auditor-General of the Federation. This report, published on August 7, 2026, served as the primary evidence detailing numerous financial improprieties within INEC. The Auditor-General's report meticulously identified instances where payments were made without sufficient evidence of goods or services being supplied, or where contracts were awarded to companies with unknown competencies and addresses.
Specific concerns raised by the Auditor-General included the alleged payment of N3,136,806,050 to four contractors for sensitive materials before contracts were awarded, leading to fears that these funds may have been diverted. Furthermore, the report questioned payments totaling N9,245,965,502.60 for 22 contracts, alleging that they were split to circumvent procurement procedures and awarded on the same day. These findings paint a troubling picture of a lack of oversight and adherence to financial regulations within the electoral commission.
SERAP
As a prominent civil society organization, SERAP has taken on the crucial role of advocating for transparency and accountability in public governance. By instituting this action, SERAP aims to compel INEC to provide a comprehensive financial and documentary account of the disputed funds. The organization's suit specifically seeks an order of mandamus, a judicial directive to a government official or body to properly fulfill their official duties, thereby forcing INEC to disclose critical details such as beneficiaries of payments and the identities of contractors and their beneficial owners.
SERAP's argument is rooted in the principle that electoral resources are public funds, and as such, INEC has a constitutional responsibility to account for every naira spent. The organization emphasizes that Nigerians have an inherent right to information regarding the management of public funds by institutions responsible for conducting elections. This legal challenge is not merely about recovering funds but about reinforcing democratic principles, ensuring public trust, and safeguarding the integrity of Nigeria's electoral processes against corruption and mismanagement.
Key points
- SERAP has sued INEC over the alleged failure to account for over N126.46bn appropriated for electoral operations.
- The lawsuit seeks an order compelling INEC to disclose details of expenditure, utilization, and beneficiaries of the funds.
- Allegations stem from the 2023 audited report of the Auditor-General of the Federation, covering transactions from 2022 to 2023.
- The Auditor-General's report cited payments for materials without competitive bidding, evidence of procurement, or proper approvals.
- Concerns were raised about funds being diverted, contracts inflated, and procedures circumvented, including payments made before contracts were awarded.
The lawsuit could compel INEC to enhance its financial transparency and accountability mechanisms, potentially leading to the recovery of mismanaged funds and deterring future corruption. This increased oversight could restore public confidence in the electoral body and strengthen the integrity of Nigeria's democratic processes.
The legal battle might be protracted, and INEC could resist full disclosure, potentially prolonging the lack of accountability and further eroding public trust in the institution. There's also a risk that the alleged diverted funds may never be fully recovered or adequately accounted for, perpetuating concerns about governance.

