THE Socio-Economic Rights and Accountability Project (SERAP) has filed a lawsuit against the Independent National Electoral Commission (INEC) over its alleged failure to account for over ₦126.46 billion in public funds appropriated for electoral operations.

In the suit, SERAP stated that the fund was “diverted, lost, mismanaged or otherwise unaccounted for.”

The organisation cited the Auditor-General of the Federation’s 2023 audited report, published on August 7, 2026, which covers expenditures made between January and December 2022, with some allegations extending to December 31, 2023.

In the suit number FHC/ABJ/CS/2507/2026, filed last week at the Federal High Court in Abuja by Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo, SERAP is seeking “an order of mandamus to direct and compel INEC to promptly disclose detailed information on the expenditure, utilisation and disbursement of over ₦126.46 billion appropriated for electoral operations, including the procurement of election materials, equipment, and vehicles.”

SERAP added that it is also seeking “an order of mandamus to direct and compel INEC to disclose a full financial and documentary account of the over ₦126 billion appropriated for electoral operations, including amounts released and paid, payment beneficiaries, details of contractors and their beneficial owners.”

SERAP argued that public funds allocated for elections must be subjected to strict public scrutiny and fiscal accountability.

“Electoral resources are public resources. INEC must be able to account for every naira, demonstrate that it was lawfully spent and show that it served the purposes for which it was appropriated,” SERAP stated.

The group noted that the nature of the spending made the audit findings particularly concerning for the country’s democratic process.

According to SERAP, “With the 2027 general elections approaching, transparency and accountability in the management of these funds are essential to safeguarding public confidence in the electoral process and ensuring that resources intended to support credible elections are properly utilised.”

SERAP argued that the findings by the auditor-general suggested a grave violation of the public trust and the provisions of the Nigerian Constitution 1999 (as amended), national anticorruption laws, and the country’s obligations under the UN Convention against Corruption.

It demanded that INEC produce documentary and physical evidence verifying the status and location of all items linked to the fund.

SERAP urged the court to issue a directive ensuring that no electoral equipment, material, or public asset covered by the auditor-general’s findings is disposed of, transferred, destroyed, or written off in a manner that could frustrate accountability.

It further urged that the names of all contractors who received unverified funds, as well as the officials who approved or benefited from the deals, be made public.

SERAP cited Section 15(5) of the 1999 Nigerian Constitution, which requires public institutions to abolish corrupt practices, and Section 13, which mandates compliance with Chapter 2 directive principles.

The group also cited Nigeria’s obligations under the United Nations Convention against Corruption, Article 25 of the International Covenant on Civil and Political Rights, and Article 13 of the African Charter on Human and Peoples’ Rights.

As at the time of filing this report, no date has been fixed for the hearing of the suit.