The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC) over its failure to account for more than ₦126.46 billion appropriated for electoral operations and allegedly diverted, lost, mismanaged or otherwise unaccounted for.
The funds were earmarked 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 goods and services required for the conduct and administration of elections. According to SERAP, the allegations are contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026. The findings cover transactions between January and December 2022 and, in some cases, extend to December 31, 2023.
In the suit, numbered FHC/ABJ/CS/2507/2026 and filed last week at the Federal High Court in Abuja, SERAP is seeking an order of mandamus compelling INEC to disclose detailed information on the expenditure, utilisation and disbursement of the funds. The organisation is also asking the court to compel the commission to provide a full financial and documentary account of the money, including the amounts released and paid, the beneficiaries of payments, the contractors involved and their beneficial owners.
“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,” SERAP argued. The organisation said the allegations were particularly concerning given INEC’s constitutional responsibility and the fact that the funds were meant to support the administration of Nigeria’s electoral system.
