SERAP Takes INEC to Court over Missing ₦126bn Electoral Funds

missing electoral funds have become the centre of a high‑profile legal battle as the Society for Election Monitoring and Research (SERAP) filed a suit against the Independent National Electoral Commission (INEC) at the Federal High Court in Abuja. The lawsuit, lodged in October 2026, alleges that INEC has failed to account for more than ₦126 billion in funds earmarked for electoral activities, raising serious questions about transparency, governance and the integrity of Nigeria’s democratic processes.

Background to the lawsuit

SERAP, a civil‑society watchdog that has monitored Nigeria’s elections since the return to civilian rule, says the missing ₦126 billion represents a substantial portion of the budget allocated for the 2023 general elections and subsequent by‑elections. While the funds were intended for voter education, logistics, and security, SERAP claims that INEC’s financial statements for the period are opaque and that the commission has not provided a satisfactory audit trail.

In its filing, SERAP seeks a court order compelling INEC to produce a detailed account of all expenditures, to disclose the identities of contractors and consultants involved, and to return any unspent monies to the Consolidated Revenue Fund. The society also urges the court to impose sanctions on officials found to have misappropriated public resources.

Legal grounds and procedural posture

The suit is anchored on several provisions of the Nigerian Constitution, the Electoral Act 2022, and the Public Procurement Act. SERAP argues that INEC, as a public institution, is bound by the principle of fiscal accountability and must submit audited financial statements to the Auditor General for Public Accounts (AGPA) within the stipulated timeframe.

According to the filing, INEC’s failure to do so constitutes a breach of statutory duty, opening the door for judicial review. The Federal High Court has yet to rule on the matter, but the case is expected to set a precedent for how electoral bodies manage and disclose financial resources in future election cycles.

Implications for Nigeria’s electoral integrity

If the court orders INEC to account for the missing ₦126 billion, the ruling could trigger a cascade of reforms. Transparency in electoral financing is crucial for restoring public confidence, especially after the contentious 2023 elections that saw allegations of vote‑buying and logistical failures.

Experts note that a clear audit could illuminate systemic weaknesses—such as inadequate procurement processes, lack of real‑time monitoring, and insufficient oversight by the AGPA. Addressing these gaps would align Nigeria with best practices observed in other African democracies, like Ghana’s robust election finance monitoring and South Africa’s independent electoral commission audits.

Reactions from stakeholders

Political parties have responded cautiously. The ruling party’s spokesperson warned that the lawsuit could be “politically motivated,” while opposition leaders welcomed SERAP’s move as a necessary check on INEC’s power. Civil‑society groups, including the Transition Monitoring Group (TMG) and the African Union’s Election Observation Mission, have called for an expedited and transparent investigation.

INEC, through its spokesperson, stated that the commission is “committed to full compliance with the law” and that it has already begun an internal review of its financial records. The commission also highlighted that it has engaged external auditors to verify expenditures, though it has not released the findings publicly.

Potential outcomes and next steps

The court’s decision could fall into three broad categories:

• Full compliance order: INEC would be mandated to produce a comprehensive, publicly accessible financial report, possibly leading to the recovery of misappropriated funds.
• Partial compliance: The court may require INEC to disclose specific categories of spending while allowing some discretion on sensitive contracts.
• Dismissal: If the court finds procedural flaws in SERAP’s filing, the case could be dismissed, though SERAP may appeal.

Regardless of the outcome, the case underscores the growing demand for fiscal transparency in Nigeria’s democratic institutions. It also signals to other African nations that civil‑society groups are increasingly willing to use the courts to hold electoral bodies accountable.

Comparative perspective: electoral finance oversight in Africa

Across the continent, several countries have instituted mechanisms to track electoral spending. Ghana’s Electoral Commission publishes quarterly financial statements audited by the Auditor General, while Kenya’s Independent Electoral and Boundaries Commission (IEBC) maintains an online portal for real‑time expenditure tracking.

These models demonstrate that transparency is not only feasible but also instrumental in curbing corruption. Nigeria’s experience could benefit from adopting similar digital reporting tools, thereby reducing the likelihood of “missing electoral funds” in future cycles.

FAQ

Q: What is the amount of money SERAP claims is missing?
A: SERAP alleges that over ₦126 billion allocated for electoral activities remains unaccounted for by INEC.

Q: Which court is hearing the case?
A: The Federal High Court in Abuja is handling the suit filed by SERAP.

Q: What could happen if the court orders INEC to disclose its finances?
A: INEC would have to produce a detailed, audited financial report, potentially leading to the recovery of misused funds and reforms in procurement and monitoring processes.

Conclusion

The SERAP lawsuit against INEC over the missing ₦126 billion in electoral funds marks a pivotal moment for Nigeria’s democratic accountability. As the case unfolds, it will test the strength of the nation’s legal institutions, the willingness of the electoral commission to embrace transparency, and the broader African trend toward open election financing. Stakeholders across the political spectrum, civil society, and the judiciary now have an opportunity to reinforce the foundations of a credible, trustworthy electoral system for 2027 and beyond.

For the full story, see the original report on Punch Nigeria.

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