The Socio-Economic Rights and Accountability Project (SERAP) has asked the Federal High Court in Abuja to compel the Independent National Electoral Commission (INEC) to disclose how more than ₦126.46 billion allocated for electoral activities was managed.
The legal action follows concerns highlighted in the Auditor-General of the Federation’s 2023 audited report, published on August 7, 2026. The report examined government spending across different periods, including transactions recorded in 2022 and some extending to the end of 2023.
SERAP wants INEC to provide detailed financial records showing how much it received and spent, who received payments, which contractors were engaged and who ultimately owns those companies. The organisation says the information is necessary for the public to scrutinise expenditure on the country’s electoral process.
The funds reportedly covered a range of election-related needs, including ballot boxes, voting equipment, sensitive election materials, result sheets, vehicles and voter accreditation devices. Other expenses listed include audit and consultancy services, digital archiving and operational requirements.
In its court filing, SERAP alleged that the audit findings raised questions about whether some funds had been mismanaged, diverted, lost or inadequately accounted for. Those concerns remain allegations and have not been established by a court ruling.
The organisation argues that transparency over electoral spending is essential because INEC is responsible for administering elections, a core part of Nigeria’s democratic system. It also contends that proper disclosure would help assess compliance with the Constitution, anti-corruption laws and Nigeria’s obligations under the United Nations Convention against Corruption.
SERAP’s legal team, comprising Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo, filed the suit on its behalf. The Federal High Court has yet to schedule a hearing, meaning the request for disclosure remains before the court and no judicial determination has been made on the allegations concerning the funds.
