SERAP vs INEC: What the ₦126bn Lawsuit Means

The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC) over alleged irregularities involving more than ₦126.46 billion in electoral funds.

But what happened to the money, what was it meant for, and why is the case important ahead of Nigeria’s 2027 general elections?

The lawsuit, filed at the Federal High Court in Abuja, is seeking answers to questions surrounding the management of funds meant for election materials, equipment, vehicles and other electoral operations.

The action follows findings cited from the Auditor-General of the Federation’s 2023 audit report, published on August 7, 2026.

What Was the ₦126bn Electoral Fund Meant For?

According to SERAP, the funds covered several aspects of election administration.

These included ballot boxes, electoral devices, sensitive materials, result sheets, vehicles, accreditation equipment, digital archiving and consultancy services.

However, SERAP said the Auditor-General identified several transactions that raised concerns about procurement procedures, payments and accountability.

One of the biggest findings concerned more than ₦112 billion reportedly paid for election materials without evidence of competitive bidding or the required procurement approval.

Another involved approximately ₦1.06 billion for Toyota Prado vehicles, allegedly paid without the required competitive procurement procedures.

The audit findings cited by SERAP also questioned payments exceeding ₦9.24 billion for 22 contracts covering similar goods and services.

Does This Mean ₦126bn Was Stolen?

Not necessarily.

The lawsuit centres on allegations of irregular expenditure, missing documentation and possible mismanagement.

These findings raise serious accountability questions, but they do not establish that the entire ₦126.46 billion was stolen.

The court has not delivered a judgment establishing wrongdoing in the case.

A central question is whether INEC can provide documentation proving that the payments were properly authorised and that the goods and services were delivered.

What Does SERAP Want INEC to Explain?

SERAP is asking the court to compel INEC to provide detailed records showing how the money was released, spent and managed.

The organisation wants the commission to identify contractors, suppliers, payment beneficiaries and the individuals behind companies that received public funds.

It is also seeking evidence of the procurement and delivery of election materials.

SERAP wants the relevant assets preserved so that evidence needed for accountability is not lost or destroyed.

Why Does This Matter for the 2027 Elections?

Although the audit findings concern transactions mainly from 2022 and 2023, the legal action comes as Nigeria prepares for another general election.

INEC is responsible for organising elections, and public funds are essential to its operations.

Greater transparency over previous expenditure could help establish whether procurement procedures were followed and whether reforms are necessary.

The case therefore raises broader questions about public confidence in the institutions responsible for managing Nigeria’s elections.

What Happens Next?

The lawsuit is registered as FHC/ABJ/CS/2507/2026.

SERAP had earlier demanded an explanation from INEC in September before proceeding with legal action.

As of October 19, no hearing date had been announced.

The next developments to watch are the court’s directions, INEC’s formal response and any disclosure of procurement and payment records.

Those records will be important in determining whether the allegations can be substantiated.