Precious Nwonu, Enugu

The Socio-Economic Rights and Accountability Project has filed a lawsuit against the Independent National Electoral Commission at the Federal High Court in Abuja, seeking details of the expenditure of more than N126.46bn allocated for electoral operations.

The organisation is asking the court to compel INEC to disclose how the funds were released, spent and disbursed, including the identities of contractors, suppliers and beneficiaries, as well as the beneficial owners of the companies involved.

The suit, marked FHC/ABJ/CS/2507/2026, followed allegations contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026.

According to SERAP, the report identified several transactions involving alleged breaches of procurement rules and insufficient evidence that goods and services paid for had been delivered.

The case was filed by SERAP’s lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo.

The organisation said the allegations raised serious questions about the management of public funds by an institution constitutionally responsible for conducting elections.

“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 stated.

One of the major transactions highlighted in the suit involved N112.16bn allegedly paid for ballot boxes, electoral devices and other election materials without competitive bidding or a certificate of no objection from the Bureau of Public Procurement.

SERAP quoted the Auditor-General as saying there was no evidence that the items had been procured and that the contracts were awarded to companies whose competence, experience, capacity, addresses and factory locations were unknown.

The audit report reportedly raised concerns that the funds might have been diverted and recommended their recovery.

The organisation also cited an alleged payment of N1.06bn for Toyota Prado TXL 2021 model vehicles, claiming the procurement was conducted without advertisement, competitive bidding, bid evaluation or the required certificate from the procurement bureau.

According to SERAP, the Auditor-General questioned whether the transaction involved inflated contract costs or a possible loss of public funds.

Another transaction involved N3.14bn allegedly paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded.

SERAP said the audit report recommended recovering the money and remitting it to the Treasury over concerns that the funds might have been diverted.

The lawsuit further identified N9.25bn allegedly paid under 22 contracts for similar goods and services. The contracts were reportedly awarded on the same day and allegedly divided to circumvent procurement procedures.

The organisation said the Auditor-General questioned whether payments had been made for items that were never supplied.

SERAP also cited an alleged N129.38m payment to 19 accounting firms for financial audit services, stating that the report found no evidence of the utilisation, requests or expenditure associated with the consultants.

Other transactions highlighted in the suit included N504.49m allegedly paid for accreditation devices and N235.10m for sleeping mats and digital archiving services.

Regarding the accreditation devices, SERAP said the Auditor-General questioned whether the expenditure represented value for money because the APG had expired before the security licence key was delivered, while the software was valid for only four months.

The payment for sleeping mats and digital archiving services also reportedly raised concerns about the eligibility and capacity of the contractors involved.

SERAP is asking the court to direct INEC to provide documentary and physical evidence showing that the electoral materials covered by the audit findings were procured and delivered.

It also wants the commission to disclose the current location and status of the materials and explain whether the payments corresponded with actual deliveries.

The organisation further seeks an order preventing the disposal, transfer, destruction, write-off or other handling of electoral equipment and public assets covered by the allegations in a manner that could undermine accountability.

It is also requesting the publication of the names of contractors, suppliers and consultants who received the payments, alongside details of public officials who authorised or facilitated the transactions or benefited from them.

SERAP argued that Nigerians were entitled to information about the use of public funds, particularly those allocated to an institution responsible for managing the country’s electoral process.

The organisation cited Sections 13 and 15(5) of the 1999 Constitution, which address the responsibilities of public institutions and the obligation of the state to abolish corrupt practices and abuse of power.

It also referenced Nigeria’s obligations under the United Nations Convention against Corruption, the International Covenant on Civil and Political Rights and the African Charter on Human and Peoples’ Rights.

SERAP maintained that transparency in electoral spending was particularly important as Nigeria prepares for the 2027 general elections.

“With the 2027 general elections approaching, transparency and accountability in the management of these funds are essential to safeguarding public confidence in the electoral process and ensuring that resources intended to support credible elections are properly utilised,” it stated.

The allegations contained in the audit report have not, in the information provided, been established by a court, and the suit seeks to compel INEC to account for the transactions.

No date has been fixed for the hearing.