Nigeria’s leading civil society organisation, the Socio-Economic Rights and Accountability Project, has initiated legal action against the Independent National Electoral Commission, Nigeria’s constitutionally empowered electoral management body, over its alleged failure to account for ₦55.9 billion allocated for election materials during the country’s 2019 general elections.
The organisation disclosed that the disputed funds were approved for the procurement of critical election materials, including smart card readers, ballot papers, result sheets, and other logistics essential to conducting credible national elections in Africa’s most populous country.
Okay News reports that the allegations form part of the latest annual report issued by the Auditor-General of the Federation, Nigeria’s supreme public audit authority, which was officially published on Tuesday, September 9, 2025.
In a statement released on Sunday, January 11, 2026, and signed by SERAP’s Deputy Director, Kolawole Oluwadare, the organisation confirmed that it had filed the suit at the Federal High Court in Abuja, Nigeria’s capital city and seat of government. The case, marked FHC/ABJ/CS/38/2026, was filed on Friday, January 9, 2026.
According to court documents, SERAP is asking the court to issue “an order of mandamus to direct and compel the Independent National Electoral Commission to account for the missing or diverted ₦55.9 billion meant to buy smart card readers, ballot papers, and other election materials for the 2019 general elections.”
The group is also seeking a second court order compelling the electoral commission to publicly disclose the identities of all contractors paid from the ₦55.9 billion allocation. This disclosure, SERAP argued, must include “the names of their directors and shareholders” to promote transparency and public accountability.
Providing further details, the organisation cited a 2022 audited report by the Auditor-General of the Federation, which alleged that INEC “irregularly paid” more than ₦5.3 billion, specifically ₦5,312,238,499.39, to a contractor for the supply of smart card readers used during the 2019 general elections.
According to the report, the contract was awarded without prior approval from both the Bureau of Public Procurement, Nigeria’s statutory procurement regulator, and the Federal Executive Council, the highest decision-making body of the Federal Government of Nigeria.
“The payment was also made without any document. There was no evidence of supplies to the commission,” the audit report stated.
INEC, however, reportedly defended its actions by claiming that approval was unnecessary because “the supply of smart card readers falls under national defence or national security and therefore exempted under the Procurement Act.”
The Auditor-General of the Federation rejected this justification, describing it as “alien to the Procurement Act,” and insisted that INEC ought to have obtained a Certificate of No Objection from the Bureau of Public Procurement before proceeding with the contract.
“He is concerned that the money may have been diverted. He wants the money recovered and remitted to the treasury,” SERAP stated.
The organisation further revealed that the audit report accused INEC of paying over ₦4.5 billion to six contractors for ballot papers and result sheets without documentary evidence of supply or proof that due procurement procedures were followed.
Additional allegations contained in the report include questionable payments exceeding ₦331 million to contractors, failure to deduct and remit more than ₦2.1 billion in stamp duties, non-retirement of over ₦630 million in cash advances issued to INEC officials, and the award of contracts worth over ₦41 billion for printing election materials without due process.
SERAP also cited queries raised over a contract for the supply of four Toyota Land Cruiser vehicles to INEC at a cost exceeding ₦297 million. Market surveys conducted at the time reportedly showed that each vehicle did not cost more than ₦50 million, while INEC allegedly paid ₦74 million per unit.
The organisation stressed that electoral transparency is essential to safeguarding Nigerians’ constitutional right to participate in free and fair elections, adding that the commission cannot effectively discharge its responsibilities while failing to uphold accountability, transparency, and the rule of law.
As of Sunday, January 11, 2026, no date had been fixed for the hearing of the suit.
