The Socio-Economic Rights and Accountability Project, SERAP, has taken INEC to court over more than N126.46 billion meant for electoral operations that is allegedly missing.

SERAP says INEC has failed to account for the money, which was meant for ballot boxes, electoral devices, result sheets, vehicles, accreditation devices, audit and consultancy services.

The case, filed last week at the Federal High Court in Abuja, is asking the court to order INEC to explain in detail how the money was spent.

No date has been fixed for hearing yet.

Where did the allegation come from?

According to SERAP, the details are in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026. The report covers January to December 2022, with some cases extending to December 2023.

Here is a breakdown of what the Auditor-General flagged:

1. Over N112bn for ballot boxes and electoral materials paid without competitive bidding or approval. No evidence the items were supplied. Contracts were given to companies with unknown address and capacity. The money may have been diverted.
2. Over N1bn for Toyota Prado TXL 2021 Model bought without advertisement or bidding. The money may have been lost and the contracts may have been inflated.
3. Over N3.1bn paid to four contractors for ballot guides and result sheets before contracts were even awarded. No evidence of payment. The money may have been diverted.
4. Over N9.2bn for 22 contracts for similar goods and services. The contracts were split and awarded on the same day to avoid due process. Payment may have been made for items not supplied.
5. Over N129m paid to 19 accounting firms for audit services with no evidence of work done. The money may have been diverted.
6. Over N504m for accreditation devices without due process. The licence had expired before delivery and the software was valid for only four months.
7. Over N235m paid to unqualified contractors for sleeping mats and digital archiving.

The Auditor-General wants the money recovered and returned to the treasury.

What is SERAP asking for?

SERAP wants INEC to:

• Disclose how the N126bn was spent, who was paid, and details of contractors
• Show proof that the electoral materials were actually supplied and where they are now
• Preserve all equipment and materials covered in the report so nothing is destroyed or moved
• Publish the names of contractors and officials involved

Why it matters

SERAP says electoral funds are public funds, and with the 2027 general elections approaching, Nigerians deserve to know how money meant for credible elections was used.

The group argues that democracy needs transparency, and citizens have a right to know if goods were supplied, if payments matched delivery, and if contracts were split to break the rules.