In a statement issued on Sunday and signed by its deputy director, Kolawole Oluwadare, SERAP said the allegations were documented in the 2023 audited report of the Auditor-General of the Federation, published on 7 August 2026. The report examined transactions covering January to December 2022, with some extending to 31 December 2023.
The suit, numbered FHC/ABJ/CS/2507/2026, was filed last week. SERAP is seeking an order of mandamus compelling INEC to provide a detailed financial and documentary account of the funds, including amounts released and paid, the identities of beneficiaries, and information about contractors and their beneficial owners.
The organisation said the audit findings raised concerns about the management of public money intended to support Nigeria’s electoral process.
“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 said.
It added that transparency was particularly important as preparations for the 2027 general elections gathered pace, arguing that proper management of electoral funds was essential to public confidence in the electoral process.
According to the suit, the Auditor-General identified several transactions involving alleged breaches of procurement procedures and questioned whether some of the goods and services paid for had been supplied.
One of the major allegations concerns N112.16bn reportedly paid for ballot boxes, electoral devices and other materials without competitive bidding or a Certificate of No Objection from the Bureau of Public Procurement (BPP).
SERAP said the audit report found no evidence that the items had been procured. It also alleged that contracts were awarded to companies whose expertise, experience, capacity, addresses and factory locations were unknown.
The Auditor-General reportedly expressed concern that the funds might have been diverted and recommended their recovery.
The lawsuit also questioned the payment of N1.06bn for Toyota Prado TXL 2021 Model vehicles. SERAP alleged that the purchase was made without advertisement, competitive bidding, bid evaluation or the required BPP certificate.
According to the organisation, the audit report raised concerns that the contract might have been inflated and that the money could have been lost.
Another transaction highlighted in the suit involved N3.14bn allegedly paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded.
SERAP said the Auditor-General expressed concern that the money might have been diverted and recommended that it be recovered and paid into the treasury.
The suit further alleged that N9.25bn was paid for 22 contracts covering similar goods and services, with the contracts allegedly split to circumvent procurement rules and awarded on the same day.
The Auditor-General reportedly questioned whether the payments were made for items that were never supplied and raised the possibility of financial losses.
SERAP also challenged payments totalling N129.38m to 19 accounting firms for financial audit services, alleging that there was no evidence showing how the services were utilised or documenting the consultants’ requests and expenditure.
The organisation said the Auditor-General suspected that the funds might have been diverted and recommended their recovery and remittance to the treasury.
The suit also cited an alleged payment of N504.49m for accreditation devices, which SERAP said was made without due compliance with procurement procedures.
It further raised concerns about the validity of the software and security arrangements, alleging that the APG had expired before the security licence key was delivered and that the software was valid for only four months. SERAP said these circumstances raised questions about economy and value for money.
Another transaction involved N235.10m allegedly paid to contractors for sleeping mats and digital archiving services.
According to the suit, the Auditor-General raised concerns about the contractors’ eligibility and capacity and warned that the funds might have been lost.
The allegations are contained in the audit findings cited by SERAP and have not been established as judicial findings in the case.
Beyond seeking a breakdown of the expenditure, SERAP wants the court to compel INEC to provide documentary and physical evidence that the N112.16bn identified in the audit report was used to procure the relevant electoral materials.
The organisation is also seeking details of the materials’ present locations and conditions.
It wants INEC to preserve all electoral equipment, materials and other public assets covered by the audit findings, arguing that none should be disposed of, transferred, destroyed, written off or otherwise handled in a way that could undermine transparency and accountability.
SERAP is further asking for the publication of the names of contractors, suppliers and consultants who allegedly received irregular payments, as well as any public officials who authorised or facilitated the transactions or benefited from them.
It said Nigerians were entitled to know whether contracted goods and services were delivered, whether payments corresponded with items supplied and whether contracts were deliberately divided to avoid procurement requirements.
“Nigerians have a right to know every public act, everything that is done in the public interest, by their public institutions, including INEC,” the organisation said.
SERAP argued that the alleged irregularities raised questions about compliance with the Nigerian Constitution, national anti-corruption laws and the country’s international obligations.
The organisation cited Section 15(5) of the 1999 Constitution, as amended, which requires the state to abolish corrupt practices and abuse of power, as well as Section 13, which outlines responsibilities relating to the implementation of the Constitution’s Chapter II provisions.
It also relied on Nigeria’s obligations under the United Nations Convention against Corruption, Article 25 of the International Covenant on Civil and Political Rights, and Article 13 of the African Charter on Human and Peoples’ Rights.
According to SERAP, these provisions support transparency in public financial management and citizens’ participation in public affairs.
The suit was filed on SERAP’s behalf by its lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo.
No date has been fixed for the hearing.
