SERAP Sues INEC Over Alleged Diversion of ₦55.9 Billion Election Funds, Seeks Court Order for Full Accountability
The Socio-Economic Rights and Accountability Project (SERAP) has approached the Federal High Court in Abuja, seeking an order compelling the Independent National Electoral Commission (INEC) to account for the alleged missing or diverted ₦55.9 billion meant for the procurement of election materials for the 2019 general elections.
The lawsuit follows damning revelations contained in the latest annual report of the Auditor-General of the Federation, published on September 9, 2025, which queried several payments made by INEC for smart card readers, ballot papers, result sheets and other election materials, allegedly without due process or documentary evidence.
In the suit marked FHC/ABJ/CS/38/2026, filed last Friday, SERAP is requesting that the court issue an order of mandamus directing INEC to provide a full and transparent account of the ₦55.9 billion. The organisation is also seeking an order compelling the electoral body to disclose the names of all contractors paid the funds, including details of their directors and shareholders.
SERAP argued that INEC must operate transparently and free from corruption to effectively discharge its constitutional responsibility of conducting free, fair and credible elections. It warned that unresolved allegations of corruption could undermine public confidence in the electoral process and compromise the integrity of future elections.
According to SERAP, failure to satisfactorily address the audit queries, prosecute those allegedly involved and recover the suspected diverted funds constitutes a violation of the principles of transparency, accountability and the rule of law. The group further maintained that allegations of corruption in the procurement of election materials directly infringe on Nigerians’ right to participate in credible elections.
The suit, filed on SERAP’s behalf by its lawyers, Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo, relied on findings in the 2022 audited report of the Auditor-General of the Federation. The report alleged that INEC irregularly paid over ₦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 (BPP) and the Federal Executive Council, and without evidence that the items were supplied.
The Auditor-General reportedly rejected INEC’s claim that the procurement was exempted under national security provisions of the Procurement Act, describing the explanation as unsatisfactory and expressing concern that the funds may have been diverted.
Further allegations in the report include payments of over ₦4.5 billion to contractors for ballot papers and result sheets without evidence of supply, failure to deduct and remit over ₦2.1 billion in stamp duties, non-retirement of more than ₦630 million in cash advances, and the award of contracts worth over ₦41 billion without due process.
The audit report also queried the alleged irregular procurement of four Toyota Land Cruisers at inflated prices, raising concerns that public funds may have been diverted and calling for their recovery and remittance to the treasury.
The suit reads in part: “These grim allegations by the Auditor-General suggest a grave violation of the public trust, the Nigerian Constitution 1999 [as amended] and international anti-corruption standards.
“According to the recently published 2022 audited report by the Auditor General of the Federation (AGF), the Independent National Electoral Commission (INEC) ‘irregularly paid’ over ₦5.3 billion [₦5,312,238,499.39] to a contractor for the supply of Smart Card Readers for the 2019 general elections.
“The contract was awarded without prior approval from the Bureau of Public Procurement (BPP) and the Federal Executive Council. The payment was also made without any documentation. There was no evidence of supplies to the commission.
“INEC claimed approval was not sought because ‘the supply of smart card readers falls under national defence or national security and, therefore, is exempted under the Procurement Act. But the Auditor-General rejected the claim as ‘alien to the Procurement Act’, and stated that ‘INEC ought to have received a Certificate of No Objection from the BPP for the contract.’” He is concerned that the money ‘may have been diverted.’ He wants the money recovered and remitted to the treasury.”
“INEC also reportedly ‘paid over ₦4.5 billion [₦4,505,220,044.06] to six contractors for ballot papers/result sheets’, but ‘the payments were without any documentary evidence of supply from the contractors.’ There was ‘no evidence of advertisement, bid submission, bid evaluation, approvals and no Certificate of No Objection’. There was also ‘no evidence of the contractors’ eligibility’, as ‘INEC failed to show the contractors’ Tax clearance certificate, pension clearance certificate, NSITF certificate, ITF certificate of compliance, and BPP registration.’”
“The Auditor-General is concerned that the money ‘may have been diverted.’ He wants the money recovered and remitted to the treasury.
“INEC paid over ₦331 million [₦331,228,070.04] to ‘some contractors’ in doubtful circumstances, as several payments had contradictory supporting documents.
“The contract for the supply of 25 pieces of generating sets was dated 28 December 2019, but the receipt for the payment was issued 12 months before the contract.’ The contractors were paid even before the award of the contracts.
“INEC claimed that these infractions are justified for the ‘Commission to ensure that the 2019 general elections were concluded and to avoid what would have been a deep constitutional crisis.’ But the Auditor-General considered the commission’s response ‘unsatisfactory.
“The Auditor-General is concerned that the money ‘may have been diverted.’ He wants the money recovered and remitted to the treasury.
“INEC also failed to ‘retire over ₦630 million [₦630,625,319.80] of cash advances granted to some officers of the Commission. Some officers were granted multiple advances when the previous ones had not been retired.’ The Auditor-General is concerned that the money may have been diverted.
“The Commission also ‘awarded contracts of over ₦41 billion [₦41,312,066,801.00] for the printing of ballot papers, result sheets, and voting point result sheets for various elections’, but ‘without due process.’ According to the Auditor-General, ‘there was no evidence that the contractors were eligible to carry out such contracts.
“There was also no evidence of previous work carried out by the contractors, as some of the contractors were Civil Engineering Constructions Company, Oil and Gas Company and Importer of Building Materials, among others.
“The contracts were also awarded without the Federal Executive Council’s approval, and ‘No Objection’ approval from the BPP.’ The Auditor-General is concerned that the money ‘may have been diverted.’ He wants the money recovered and remitted to the treasury.
“INEC also ‘irregularly awarded a contract for the supply of 4 Toyota Land Cruisers to the Commission for over ₦297 million [₦297,777,776.00].’ The contract was awarded without the approval of the Federal Executive Council.
“The market survey carried out showed that the price of the Toyota Land Cruiser in 2019 was not above ₦50 million, but the commission claimed it paid ₦74 million for each Toyota Land Cruiser.
“The Auditor-General is concerned that the money ‘may have been diverted.’ He wants the money recovered and remitted to the treasury.”
No date has been fixed for the hearing of the suit.
