The Socio-Economic Rights and Accountability Project (SERAP) has dragged the Independent National Electoral Commission (INEC) to court over the unaccounted N55.9bn meant for the 2019 general elections.
The suit, filed on Friday, January 9, 2026, at the Federal High Court in Abuja, seeks an order compelling INEC to provide a full account of how the funds were spent. The case is marked FHC/ABJ/CS/38/2026.
SERAP said the money was approved for the procurement of smart card readers, ballot papers, result sheets, logistics services, and other election materials but remains unaccounted for.
The action is based on findings contained in the Auditor-General of the Federation’s annual audit report released on September 9, 2025, which flagged multiple queries over INEC’s expenditure related to the 2019 elections.
According to the report, INEC allegedly paid over N5.3bn to a contractor for smart card readers without approval from the Bureau of Public Procurement or evidence that the equipment was supplied.
The audit also queried payments of over N4.5bn made to six contractors for ballot papers and result sheets without documentation showing competitive bidding, contract approvals, or proof of delivery.
The Auditor-General further reported that INEC failed to deduct and remit over N2.1bn in stamp duties from contractors between 2018 and 2019, while more than N630m paid as cash advances to staff remained unretired.
Other queried expenditures included payments for vehicles, generators, training, and logistics contracts awarded without evidence of contractor eligibility or required approvals.
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SERAP is asking the court to order INEC to account for the N55.9bn, disclose the names of contractors paid, and provide details of their directors and shareholders.
The group said public access to the information is necessary to promote transparency, safeguard public funds, and strengthen confidence in Nigeria’s electoral process.
INEC reportedly told auditors that some procurements fell under national security exemptions, but the Auditor-General rejected the explanation, stating it did not comply with the Public Procurement Act.
SERAP said the alleged mismanagement of funds threatens the credibility of Nigeria’s elections and erodes public trust in democratic institutions.