SERAP Sues INEC: Demands N126bn Electoral Funds Account

• SERAP has sued INEC over its failure to account for more than N126.46 billion in electoral funds.
• The lawsuit, FHC/ABJ/CS/2507/2026, seeks a mandamus order compelling INEC to disclose expenditure details.
• Allegations stem from the Auditor-General's 2023 report, published August 7, 2026, covering 2022-2023 financial periods.
• The report cited irregular payments of over N112 billion for electoral materials and N1 billion for vehicles, both lacking competitive bidding.
• SERAP argues transparency is crucial for public confidence in the electoral process, especially with the 2027 general elections approaching.

With the 2027 general elections on the horizon, SERAP underscores that transparency and accountability in managing these funds are paramount.

The Socio-Economic Rights and Accountability Project (SERAP) has initiated legal proceedings against the Independent National Electoral Commission (INEC), challenging the electoral body's failure to provide an account for over N126.46 billion. These funds were allocated for various electoral operations and are alleged to have been diverted, lost, mismanaged, or otherwise remain unaccounted for. SERAP's action, filed last week at the Federal High Court in Abuja, seeks a mandamus order to compel INEC to disclose comprehensive details regarding the expenditure, utilization, and disbursement of these substantial electoral funds.

The lawsuit, officially designated FHC/ABJ/CS/2507/2026, aims to uncover how monies intended for crucial electoral items such as ballot boxes, various electoral devices and materials, result sheets, vehicles, and accreditation equipment, as well as audit and consultancy services, were spent. According to a statement released on Sunday by SERAP Deputy Director Kolawole Oluwadare, the organization is specifically demanding a full financial and documentary account, including amounts released, payment beneficiaries, and details of contractors and their beneficial owners. As of now, a date for the hearing of this significant Independent National Electoral Commission lawsuit has not been scheduled.

The basis for SERAP's legal challenge stems from the 2023 audited report of the Auditor-General of the Federation, which was made public on August 7, 2026. This critical Nigeria electoral funds audit highlighted several irregularities concerning INEC's financial management. The report's findings primarily cover the period between January and December 2022, with some issues extending through December 31, 2023.

Among the most significant revelations, the Auditor-General reported that INEC made irregular payments exceeding N112.155 billion for ballot boxes, electoral devices, and related materials. These payments were reportedly executed without competitive bidding processes or the required BPP Certificate of No Objection. Furthermore, the audit found no evidence that the procured items were actually received, and contracts were awarded to companies whose competences, experience, capacities, addresses, and factory locations were unknown. The Auditor-General expressed concern that these funds might have been diverted and recommended their recovery. Additionally, the report cited an irregular payment of over N1.058 billion for Toyota Prado TXL 2021 Model vehicles, also lacking proper advertisement, competitive bidding, bid evaluation, or a BPP Certificate of No Objection.

SERAP's legal team, comprising Kolawole Oluwadare, Kehinde Oyewumi, and Andrew Nwankwo, argues that electoral resources are inherently public funds, necessitating stringent accountability. The organization asserts that INEC bears the responsibility to account for every naira, demonstrating its lawful expenditure and ensuring alignment with its appropriated purpose. These allegations are particularly troubling given the constitutional significance of INEC and the fact that the expenditures directly pertain to the administration of Nigeria's electoral system.

The organization emphasizes that the Auditor-General's findings suggest a serious breach of public trust, alongside potential violations of the 1999 Nigerian Constitution (as amended), national anti-corruption legislation, and Nigeria's commitments under the United Nations Convention against Corruption. With the 2027 general elections on the horizon, SERAP underscores that transparency and accountability in managing these funds are paramount. Such measures are vital for safeguarding public confidence in the electoral process and guaranteeing the proper utilization of resources designated to support credible elections.

The lawsuit brought by SERAP against INEC over the alleged N126bn electoral funds mismanagement highlights a fundamental principle of democratic governance: the right of citizens to be informed about how public resources are utilized. SERAP contends that an informed citizenry is a cornerstone of democracy, and this principle directly applies to the financial operations of an electoral management body. Citizens are entitled to understand precisely how funds entrusted to INEC for conducting elections have been deployed.

This legal action, seeking a mandamus order for INEC expenditure disclosure, is crucial for fostering greater accountability within public institutions. The implications extend beyond the immediate financial discrepancies, touching upon the integrity of future elections and the broader perception of governmental transparency. Ensuring that electoral funds are managed with utmost probity is essential to maintain faith in the democratic process and to prevent any perception of impropriety that could undermine the legitimacy of election outcomes.

Lawyers advising clients on public procurement or government contracts in Nigeria should monitor this lawsuit for precedents on transparency, accountability, and competitive bidding requirements, particularly concerning the Auditor-General's findings. Compliance officers in public sector-facing organizations should note the increased scrutiny on the expenditure of public funds and the potential for legal challenges regarding procurement processes.

Source: Original reporting via PUNCH Newspaper