The Socio-Economic Rights and Accountability Project (SERAP) has dragged the Independent National Electoral Commission (INEC) before the Federal High Court in Abuja, demanding a detailed account of how more than N126.46 billion allocated for electoral activities was spent.

SERAP is seeking a court order compelling the electoral body to disclose records of the expenditure, including procurement documents, contracts, payments made, contractors and the ultimate beneficial owners of the companies involved.

The suit, marked FHC/ABJ/CS/2507/2026, was filed last week by SERAP lawyers Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo.

The organisation’s action follows findings contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026. The audit examined transactions largely covering the period from January to December 2022, with some activities extending to December 31, 2023.

SERAP said the funds in question were appropriated for a range of electoral requirements, including ballot boxes, electronic voting and accreditation equipment, sensitive election materials, result sheets, vehicles, audit and consultancy services, as well as digital archiving.

At the centre of the allegations is more than N112.15 billion which, according to SERAP, the Auditor-General flagged as having been spent on ballot boxes, electoral devices and related materials without evidence of competitive procurement or a certificate of “no objection” from the Bureau of Public Procurement (BPP).

SERAP, citing the audit report, said there was no evidence showing that some of the items had actually been procured, while contracts were allegedly awarded to companies whose expertise, experience, capacity, addresses and factory locations could not be established.

The organisation said the Auditor-General consequently raised the possibility that the funds could have been diverted and recommended that the money be recovered.

SERAP also drew the court’s attention to an alleged N1.06 billion payment for Toyota Prado TXL 2021 vehicles. According to the organisation, the procurement was undertaken without the required advertisement, competitive bidding, bid evaluation or BPP certificate.

The audit reportedly questioned the transactions and raised concerns over possible financial losses and inflated contract values.

In another instance, SERAP alleged that N3.14 billion was paid to four contractors for ballot guides, sensitive materials and result sheets before the relevant contracts were formally awarded.

It further alleged that another N9.25 billion was spent across 22 contracts for similar supplies and services, with the Auditor-General reportedly concluding that the contracts had been divided in a manner that could have been intended to bypass procurement requirements.

Other expenditures cited in the suit include N129.38 million allegedly paid to 19 accounting firms for financial audit services without sufficient evidence showing how the services were utilised.

SERAP also referenced an alleged N504.49 million expenditure on accreditation devices under what it described as a questionable procurement process, as well as N235.1 million reportedly paid to contractors considered unqualified to supply sleeping mats and undertake digital archiving services.

The rights group said the audit findings raise serious questions about the management of public funds and compliance with Nigeria’s procurement and anti-corruption framework.

“Electoral resources are public resources,” SERAP said, stressing that INEC should be capable of accounting for every naira spent and demonstrating that the money was used legally and for the purposes approved by the legislature.

The organisation said the demand for transparency was particularly important ahead of the 2027 general elections, arguing that proper accountability for electoral spending was essential to maintaining public confidence in the electoral system.

Beyond financial records, SERAP wants the court to compel INEC to produce documentary and physical evidence establishing that the goods and services identified in the audit were actually procured.

It is also seeking information on the present location, condition and status of the materials and assets covered by the Auditor-General’s findings.

The organisation wants INEC to identify the contractors, suppliers, consultants and public officials who authorised, processed or facilitated the transactions, as well as individuals or entities who may have benefited from them.

SERAP is further asking that the electoral commission take steps to prevent assets linked to the audit findings from being sold, transferred, destroyed or written off in a manner that could frustrate efforts to establish accountability.

The suit relies on provisions of the 1999 Constitution, the United Nations Convention against Corruption, the International Covenant on Civil and Political Rights, and the African Charter on Human and Peoples’ Rights.

SERAP said Nigerians are entitled to know whether the goods and services covered by the contracts were delivered, whether payments corresponded with actual deliveries and whether contracts were deliberately divided to avoid established procurement rules.