The Socio-Economic Rights and Accountability Project (SERAP) has instituted a legal action against the Independent National Electoral Commission (INEC) over the alleged disappearance or diversion of N55.9 billion meant for the 2019 general elections.

The suit, filed last Friday at the Federal High Court in Abuja with number FHC/ABJ/CS/38/2026, seeks to compel the electoral body to account for the funds, which were reportedly allocated for the procurement of smart card readers, ballot papers, result sheets, and other essential materials.

According to SERAP, the allegations stem from the 2022 audited report published by the Auditor-General of the Federation on September 9, 2025. The lawsuit was filed by SERAP’s legal team, comprising Kolawole Oluwadare, Kehinde Oyewumi, and Andrew Nwankwo.

SERAP is seeking an order of mandamus directing INEC to, “Account for the missing or diverted N55.9 billion, Disclose the names of all contractors who received payments, including their directors and shareholders.”

Details of the Alleged Financial Infractions

The suit outlines several specific indictments from the Auditor-General’s report.

“55.3 Billion for Smart Card Readers: INEC allegedly paid over N5.3 billion to a contractor without approval from the Bureau of Public Procurement (BPP) or the Federal Executive Council (FEC). The Auditor-General noted there was no evidence of supplies and rejected INEC’s claim that the procurement was exempt due to national security.”

“N4.5 Billion for Ballot Papers: Over N4.5 billion was reportedly paid to six contractors without documentary evidence of supply, advertisement, or bid evaluation. The contractors allegedly lacked essential clearance certificates.”

“N41 Billion Contract Awards: Contracts worth over N41 billion for printing ballot papers were allegedly awarded without due process to ineligible companies, including civil engineering and oil and gas firms, rather than specialized printers.”

“N331 Million Doubtful Payments: Payments were made to contractors under suspicious circumstances, including a case where a receipt was issued 12 months before the contract date.”

“N2.1 Billion Unremitted Stamp Duty: INEC failed to deduct and remit over N2.1 billion in stamp duty between 2018 and 2019 without justifiable reasons. Inflated Vehicle Procurement: A contract for four Toyota Land Cruisers was awarded for over N297 million (N74 million per vehicle), despite market surveys indicating a price of N50 million per vehicle at the time.”

The organization argued that these allegations constitute a grave violation of public trust and the Nigerian Constitution.

“INEC cannot ensure impartial administration of future elections if these allegations are not satisfactorily addressed, perpetrators including the contractors involved are not prosecuted and the proceeds of corruption are not fully recovered,” SERAP stated.

The group maintained that corruption in the supply of election materials directly undermines the right of Nigerians to participate in free, fair, and transparent elections.

No date has been fixed for the hearing of the suit.