In a significant legal move to enforce transparency, the Socio-Economic Rights and Accountability Project (SERAP) has filed a lawsuit against the Independent National Electoral Commission (INEC). Specifically, the suit follows allegations that N55.9 billion intended for the 2019 general elections was either mismanaged or remains completely unaccounted for.
The legal action was filed on Friday, January 9, 2026, at the Federal High Court in Abuja under suit number FHC/ABJ/CS/38/2026. This case stems directly from findings highlighted in the Auditor-General’s 2025 annual report.
Detailed Breakdown of Financial Irregularities
The Auditor-General’s report, which was published on September 9, 2025, details several massive payments that lacked proper documentation. Consequently, the audit highlighted the following questionable expenditures:
- Smart Card Readers: Over N5.3 billion was paid to a contractor without approval from the Federal Executive Council. Furthermore, there is no physical evidence that the equipment was ever delivered.
- Ballot Papers and Result Sheets: Payments exceeding N4.5 billion were made to six different contractors. Notably, these payments lacked proof of a competitive bidding process or contractor eligibility.
- Massive Printing Contracts: Approximately N41 billion was spent on printing election materials without following due process.
- Luxury Vehicles: The commission reportedly spent N297 million on four Toyota Land Cruisers. According to the audit, this price tag far exceeds standard market value.
- Unremitted Taxes: Finally, findings show that INEC failed to deduct over N2.1 billion in stamp duties and neglected to account for N630 million in cash advances.
Legal Demands for Full Accountability
SERAP is currently seeking a court order to compel INEC to disclose the full details of these missing funds. Specifically, the organization demands the public release of the names of all involved contractors, directors, and shareholders.
“INEC cannot ensure impartial administration of future elections if these allegations are not satisfactorily addressed,” SERAP stated. “Therefore, perpetrators must be prosecuted, and all proceeds of corruption must be recovered.”
The legal team, led by Kolawole Oluwadare, argues that these actions represent a grave violation of the Nigerian Constitution. Furthermore, they maintain that this mismanagement directly undermines the fundamental right of Nigerians to participate in free and fair elections.
INEC’s Defense and Current Court Status
In response to the audit, INEC previously argued that certain procurements, such as the smart card readers, were justified under “national security.” However, the Auditor-General rejected this defense because the commission provided no evidence to support the claims.
As of today, Monday, January 12, 2026, the Federal High Court has not yet fixed a date for the hearing. This case remains a critical test of the commission’s integrity as Nigeria approaches new electoral cycles.
