The Socio-Economic Rights and Accountability Project (SERAP) has instituted legal action against the Independent National Electoral Commission (INEC) following reports of missing or diverted funds totaling N55.9 billion. The lawsuit, filed at the Federal High Court in Abuja, seeks to compel the electoral body to account for the massive sum which was purportedly allocated for the procurement of smart card readers, ballot papers, and other essential materials for the 2019 general elections.
In the suit marked FHC/ABJ/CS/38/2026, SERAP is requesting an order of mandamus directing INEC to not only account for the funds but also to publicly disclose the identities of the contractors involved. The organization insists that the names of the companies, along with their directors and shareholders, be made available to the Nigerian public to ensure transparency and accountability.
The legal challenge hinges on the damning revelations contained in the 2022 audited report by the Auditor General of the Federation (AGF), published in September 2025. The report raised serious red flags regarding INEC’s financial management, citing multiple instances of irregular payments and unverified contracts.
According to the lawsuit filed by SERAP’s legal team—Kolawole Oluwadare, Kehinde Oyewumi, and Andrew Nwankwo—the Auditor-General’s findings suggest a “grave violation of the public trust” and a breach of the Nigerian Constitution. One of the most significant allegations involves the payment of over N5.3 billion to a contractor for smart card readers without prior approval from the Bureau of Public Procurement (BPP) or the Federal Executive Council (FEC). The Auditor-General noted that this payment was made without any evidence of supply, raising fears that the funds may have been diverted.
Further scrutiny by the AGF revealed that INEC paid N4.5 billion to six contractors for ballot papers and result sheets without any documentary evidence of delivery. The report highlighted a complete lack of due process, including the absence of bid advertisements, evaluations, or “No Objection” certificates. Moreover, there was no evidence that these contractors were even eligible to execute government contracts, as they failed to present essential documents such as tax clearance and pension certificates.
The lawsuit also details other financial irregularities, including the failure to remit N2.1 billion in stamp duty deductions and the payment of N331 million to contractors under “doubtful circumstances” with contradictory documentation. In one bizarre instance, a contract for generating sets was dated December 2019, yet the receipt for payment was issued a full year earlier, in January 2019.
SERAP argues that these allegations, if left unaddressed, compromise the integrity of Nigeria’s electoral process. “INEC cannot ensure impartial administration of future elections if these allegations are not satisfactorily addressed,” the organization stated. They maintain that corruption in the supply of sensitive election materials directly undermines the right of Nigerians to participate in free, fair, and credible polls.
The civil society group is asking the court to declare that the failure to account for these funds constitutes an abuse of public office. They are urging the judiciary to ensure that the suspected perpetrators are prosecuted and that any proceeds of corruption are fully recovered and remitted to the national treasury.
As of the time of filing, no date has been fixed for the hearing of the suit. The case represents another significant clash between the transparency watchdog and government agencies, reinforcing the critical need for fiscal responsibility in Nigeria’s public sector.
