Rights group seeks disclosure of contracts, payments and electoral materials identified in federal audit findings.
The Socio-Economic Rights and Accountability Project has filed a suit at the Federal High Court in Abuja seeking to compel the Independent National Electoral Commission to account for approximately ₦126.46 billion in expenditure flagged in federal audit findings.
SERAP said the case, numbered FHC/ABJ/CS/2507/2026, followed issues raised in the Auditor-General of the Federation’s 2023 audit report, published in August 2026. The organization wants details of funds released, contractors engaged, payments made and goods and services supplied for election operations.
Among the transactions cited by SERAP is an alleged ₦112.16 billion spent on electoral materials and devices without required competitive procurement procedures or a Bureau of Public Procurement Certificate of No Objection. The group also referred to questions over vehicle purchases, result sheets, accreditation devices, consultancy fees and contracts allegedly divided to bypass procurement rules.
The organization is asking the court to order the disclosure of contract records, beneficial ownership information and evidence showing whether materials were delivered and where they are now held. It also wants the assets preserved pending clarification.
SERAP argued that transparent accounting for election funds is especially important as Nigeria approaches the 2027 general election. It cited constitutional duties and public accountability principles in support of its application.
The figures are allegations and audit concerns cited in the lawsuit, not judicial findings of theft or diversion. The supplied account contains no substantive response from INEC and states that a hearing date has not yet been fixed.
The court proceedings may determine what information INEC must disclose. Separately, public release of detailed procurement and delivery records could help resolve questions about the expenditure.