The Socio-Economic Rights and Accountability Project has instituted legal action against the Independent National Electoral Commission over its alleged failure to properly account for a “missing or diverted” ₦55.9 billion reportedly allocated for election materials during the 2019 general elections.
The allegations are contained in the most recent annual report of the Auditor-General of the Federation, which was published on September 9, 2025, and later shared by SERAP on its official X account on Sunday.

In the suit, marked FHC/ABJ/CS/38/2026 and filed last Friday before the Federal High Court, Abuja, SERAP is asking the court to issue an order of mandamus compelling INEC to explain how the funds, said to be earmarked for the purchase of smart card readers, ballot papers, result sheets, and other election materials, were utilised.
The case was filed on behalf of SERAP by its legal team, Kolawole Oluwadare, Kehinde Oyewumi, and Andrew Nwankwo. The organisation described the findings contained in the Auditor-General’s report as a “grave violation of public trust, the Nigerian Constitution 1999 (as amended), and international anti-corruption standards.”
According to SERAP, transparency and accountability within INEC are essential to safeguarding credible electoral processes in Nigeria.
The group is also urging the court to compel INEC to publicly disclose the identities of all contractors paid from the ₦55.9 billion, including the names of their directors and shareholders.

SERAP argued that “INEC must operate without corruption if the commission is to ensure free and fair elections in the country and uphold Nigerians’ right to participation.”
As of the time of filing, no hearing date had been scheduled for the suit.
SERAP further maintained that lingering allegations of financial misconduct could weaken public confidence in future elections, stressing that anyone found culpable, including contractors allegedly involved, must face prosecution and that all proceeds of corruption should be fully recovered.
“INEC cannot properly carry out its constitutional and statutory responsibilities to conduct free and fair elections if it continues to fail to uphold the basic principles of transparency, accountability, and the rule of law,” the organisation said.
The group also warned that corruption allegations linked to the procurement of election materials pose a direct threat to Nigerians’ right to participate in elections that are “free, fair, transparent and credible.”
SERAP relied on the Auditor-General’s report, which alleged that INEC “irregularly paid” more than ₦5.3 billion to a contractor for the supply of smart card readers for the 2019 elections without approvals from the Bureau of Public Procurement or the Federal Executive Council, and without evidence that the items were supplied.
Although INEC reportedly argued that the procurement fell under national security exemptions, the Auditor-General dismissed the claim as “alien to the Procurement Act,” insisting that a Certificate of No Objection from the BPP was mandatory and raising concerns that the funds “may have been diverted.”
The audit report also accused INEC of paying over ₦4.5 billion to six contractors for ballot papers and result sheets without supporting documentation, approvals, or proof of contractors’ eligibility, including tax and pension clearance certificates.

Additional allegations include suspicious payments exceeding ₦331 million made under “doubtful circumstances,” failure to deduct and remit more than ₦2.1 billion in stamp duties, non-retirement of over ₦630 million in staff cash advances, and the award of contracts worth more than ₦41 billion for election materials without due process or evidence of contractors’ competence.
The Auditor-General also questioned the award of a ₦297 million contract for the supply of four Toyota Land Cruisers, noting that market surveys at the time placed the vehicles’ value at no more than ₦50 million each, despite INEC’s claim that ₦74 million was paid per unit.
In several cases, the Auditor-General expressed concern that the funds involved “may have been diverted” and recommended that the money be recovered and returned to the treasury.
What you should know
SERAP is a Nigerian civil society organisation known for using legal action to promote transparency, accountability, and respect for socio-economic rights.
The Auditor-General’s reports often form the basis of such cases, as they highlight financial irregularities within government institutions. INEC, constitutionally empowered to conduct elections, has repeatedly faced scrutiny over procurement practices, especially during major polls.
Allegations of financial mismanagement, if unresolved, risk eroding public trust in electoral outcomes and democratic institutions.
The lawsuit underscores ongoing concerns about accountability in Nigeria’s electoral process and the management of public funds.























