The Socio-Economic Rights and Accountability Project has instituted legal proceedings against the Independent National Electoral Commission following revelations of alleged financial impropriety in the management of N55.9 billion earmarked for critical election materials during the 2019 general elections.
The civil society organisation filed the suit at the Federal High Court in Abuja last Friday, relying on findings contained in the Auditor-General of the Federation’s latest annual report, which was published on 9 September 2025. The report has raised serious questions about INEC’s handling of public funds allocated for the procurement of smart card readers, ballot papers, result sheets, and other essential materials for the electoral process.
According to the audit findings, the electoral body allegedly disbursed billions of naira to contractors without proper documentation, failed to obtain necessary approvals from relevant regulatory bodies, and made payments that lacked evidence of actual delivery of goods and services.
In suit number FHC/ABJ/CS/38/2026, SERAP is seeking a court order compelling INEC to disclose comprehensive details of the allegedly missing funds, including the identities of all contractors involved, their directors, and shareholders. The organisation is also demanding that the electoral commission take steps to recover the funds.
The advocacy group has argued that the commission’s alleged failure to maintain transparency and accountability poses a fundamental threat to Nigerians’ constitutional right to free and fair elections.
“INEC cannot ensure impartial administration of future elections if these allegations are not satisfactorily addressed, perpetrators prosecuted, and proceeds of corruption recovered,” SERAP stated in its court filings.
The Auditor-General’s report has detailed multiple financial irregularities that paint a troubling picture of procurement practices within the electoral body.
Among the most significant findings is a payment exceeding N5.3 billion to an unnamed contractor for the supply of smart card readers. The audit revealed that this transaction was executed without the mandatory approval of the Bureau of Public Procurement or the Federal Executive Council. More concerning, according to the report, is the absence of documentary evidence confirming that the materials were actually delivered to INEC.
The electoral commission reportedly justified the procurement under national security provisions, a defence the Auditor-General explicitly rejected as insufficient grounds for bypassing established procurement procedures.
The audit also identified payments totalling over N4.5 billion to six different contractors for the printing and supply of ballot papers and result sheets. These transactions allegedly lacked basic documentation, including evidence of competitive bidding processes and verification of contractor eligibility, both of which are standard requirements under Nigeria’s Public Procurement Act.
Additional questionable expenditures highlighted in the report include N331 million paid for various unspecified contracts, N41 billion allocated for the printing of election materials without adherence to due process, and N297 million spent on the purchase of four Toyota Land Cruiser vehicles at prices the auditors determined were significantly above prevailing market rates.
The report further noted that INEC failed to retire cash advances exceeding N630 million that had been issued to various officers, and neglected to deduct stamp duties amounting to over N2.1 billion from payments made to contractors, in violation of existing tax regulations.
SERAP’s legal team, comprising Kolawole Oluwadare, Kehinde Oyewumi, and Andrew Nwankwo, has argued in its statement of claim that these allegations represent “a grave violation of public trust, the Nigerian Constitution, and international anti-corruption standards.”
The lawsuit comes at a particularly sensitive time for Nigeria’s electoral system. The 2019 general elections, for which these funds were allocated, were marked by widespread logistical challenges, including late arrival of election materials in several polling units, malfunctioning card readers, and complaints about the credibility of results in various constituencies.
The Independent National Electoral Commission was established by the 1999 Constitution as amended, and is charged with the responsibility of conducting free, fair, and credible elections across Nigeria. Over the years, the commission has received substantial budgetary allocations from the federal government to modernise electoral infrastructure and improve the integrity of the voting process.
The introduction of smart card readers was part of a broader reform agenda aimed at reducing electoral fraud and enhancing voter verification. However, the technology’s deployment has been plagued by technical difficulties and, as the current audit suggests, possible procurement irregularities.
Public procurement in Nigeria is governed by the Public Procurement Act of 2007, which established the Bureau of Public Procurement as the regulatory authority responsible for monitoring and oversight of public procurement. The Act mandates competitive bidding, transparency, and accountability in all government contracts, with limited exceptions for emergencies and national security matters—exceptions that must still be properly documented and justified.
The Auditor-General of the Federation, whose office is established under Section 85 of the 1999 Constitution, is responsible for auditing the accounts of all federal government agencies and reporting any irregularities to the National Assembly. The office’s reports have historically exposed financial mismanagement across various government institutions, though enforcement and prosecution of identified infractions have often been inconsistent.
SERAP, founded in 2004, has established itself as one of Nigeria’s most active civil society organisations in the area of transparency and accountability. The organisation has previously taken legal action against numerous government agencies over allegations of corruption and mismanagement of public funds, securing several landmark judgments that have strengthened accountability mechanisms in the country.
This latest lawsuit adds to a growing list of legal challenges confronting INEC, which has faced criticism from various quarters regarding its operational efficiency and financial management. As Nigeria prepares for future electoral cycles, questions about the commission’s capacity to manage resources effectively have taken on renewed urgency.
At the time of filing this report, no date had been fixed for the hearing of the suit. INEC had also not issued any public statement responding to the specific allegations contained in the Auditor-General’s report or SERAP’s court action.
