The Socio-Economic Rights and Accountability Project (SERAP) has filed a lawsuit against Nigeria’s Independent National Electoral Commission (INEC) over the alleged mismanagement of ₦55.9 billion earmarked for the procurement of election materials for the 2019 general elections, raising fresh questions about transparency and accountability in the administration of the country’s electoral process. The suit, filed at the Federal High Court in Abuja, follows findings contained in the Auditor-General of the Federation’s latest annual report, published on 9 September 2025, which detailed a range of financial irregularities linked to INEC’s expenditure during the election period.
According to court documents, the case, marked FHC/ABJ/CS/38/2026, was instituted by SERAP last Friday, with the organisation alleging that large sums of public funds released to INEC were either poorly accounted for or spent in violation of established procurement and financial regulations. SERAP argues that the alleged lapses undermine public trust in the electoral system and violate Nigerians’ right to free, fair, and credible elections, as guaranteed under the Constitution and international law.
In its suit, SERAP is asking the court to compel INEC to provide a full account of how the ₦55.9 billion was spent, including the disclosure of the names of all contractors who received payments, as well as details of their directors and shareholders. The organisation is also seeking an order directing the recovery of any funds found to have been misappropriated and the prosecution of individuals responsible for any wrongdoing, based on the findings of relevant investigative agencies.
The allegations against INEC are drawn from the Auditor-General’s report, which flagged what it described as “serious concerns” over the commission’s financial management during the 2019 elections. One of the most significant issues raised in the report relates to payments of more than ₦5.3 billion to a contractor for the supply of smart card readers, allegedly made without approval from the Bureau of Public Procurement (BPP) or the Federal Executive Council (FEC), and without evidence that the equipment was actually delivered.
INEC reportedly justified the procurement by citing national security considerations, a claim the Auditor-General rejected, stating that such justification did not exempt the commission from complying with procurement laws and due process requirements. The report noted that no documentary evidence was provided to support the classification of the transaction as a security-related procurement, nor was there proof of emergency conditions that would warrant bypassing standard approval procedures.
The Auditor-General’s report also highlighted payments exceeding ₦4.5 billion made to six contractors for the printing of ballot papers and result sheets, allegedly without adequate documentation. According to the report, there was no evidence of competitive bidding, contractor eligibility assessments, or approval by the appropriate authorities, raising concerns about whether value for money was achieved in the contracts awarded.
Further irregularities cited include questionable payments amounting to ₦41 billion for the printing of various election materials without adherence to due process, as well as ₦331 million reportedly paid for other contracts with insufficient supporting documents. The report also drew attention to the purchase of four Toyota Land Cruiser vehicles at a cost of ₦297 million, a figure the Auditor-General said far exceeded prevailing market prices at the time of purchase.
In addition to procurement-related concerns, the report stated that INEC failed to retire more than ₦630 million in cash advances issued to its officers, contrary to public service financial regulations. It also noted that the commission did not deduct over ₦2.1 billion in mandatory stamp duties from payments made to contractors, resulting in potential revenue losses to the federal government.
Reacting to these findings, SERAP said INEC’s alleged failure to ensure transparency and accountability in the use of public funds poses a serious threat to the integrity of future elections. “INEC cannot ensure the impartial administration of future elections if these allegations are not satisfactorily addressed, perpetrators prosecuted, and proceeds of corruption recovered,” the organisation said in a statement announcing the lawsuit.
SERAP’s legal team, led by Kolawole Oluwadare, with Kehinde Oyewumi and Andrew Nwankwo, argued in the court filings that the alleged financial misconduct constitutes a “grave violation of public trust, the Nigerian Constitution, and international anti-corruption standards.” The lawyers cited Nigeria’s obligations under treaties such as the United Nations Convention Against Corruption, which requires states to promote transparency and accountability in the management of public resources.
Founded in 2004, SERAP is a civil society organisation known for its strategic litigation and advocacy on corruption, human rights, and governance issues in Nigeria. Over the years, the group has filed numerous lawsuits against public institutions and officials, often relying on audit reports and freedom of information requests to challenge alleged misuse of public funds and demand institutional reforms.
INEC, on its part, is constitutionally mandated to organise, undertake, and supervise elections into federal and state offices, including the offices of the President, Vice-President, governors, and members of the National and State Assemblies. Given its central role in Nigeria’s democratic process, analysts say allegations of financial mismanagement against the commission carry significant implications for public confidence in elections and democratic governance.
The Auditor-General’s annual reports play a key role in Nigeria’s public finance oversight framework, providing independent assessments of how government agencies manage public funds. While the reports themselves do not impose sanctions, they often form the basis for investigations by anti-corruption agencies and legislative oversight by the National Assembly, as well as litigation by civil society groups.
As of the time of filing this report, no date has been fixed for the hearing of the case. INEC has also not publicly responded to the lawsuit or the specific allegations raised by SERAP, though the commission has in the past said it operates within the law and is subject to oversight by relevant authorities.