The Election Commission (EC) is planning to file a lawsuit against those deemed accountable for the 3.8-billion-baht cost incurred by the voided Feb 2 election.
EC member Somchai Srisutthiyakorn said the office is collecting evidence to back up the planned lawsuit, which will seek compensation for the waste of state funds.
Mr Somchai said the EC tried to warn the Yingluck Shinawatra government that proceeding with the Feb 2 poll would be a waste of resources because voting could not take place in 28 constituencies in the South.
The Yingluck government ignored the EC's warning and pressed on with elections that were later nullified by the Constitutional Court, he said.
However, he declined to specifically say who will be financially accountable at this stage.
"So, the elections were held and nullified. Someone has to take responsibility for what happened. It will take a short while before the public knows who will be sued by the EC," said Mr Somchai.
On March 21, the Constitutional Court ruled by a 6-3 vote to annul the elections on the basis that no election was held in 28 constituencies in the South.
Voting could not take place in eight southern provinces because no candidates were registered due to disruptions caused by anti-government protesters.
According to the court, the Feb 2 poll violated Section 108 of the charter because it was not completed in one day.
The court based its ruling on Paragraph 2 of the section, which stipulates a general election must be held on a single day nationwide.
The poll was scheduled after Yingluck Shinwatra, then the prime minister, dissolved the House of Representatives on Dec 9 last year under pressure from anti-government protesters led by Suthep Thaugsuban.
The protesters, who grouped under the People's Democratic Reform Committee (PDRC), rejected the poll and demanded reforms before any elections could proceed. The Democrat Party boycotted the election, refusing to field candidates.
In the lead-up to the election, the EC struggled to make arrangements for the poll as anti-government supporters launched campaigns to derail it. The demonstrators blocked candidate registration venues and laid siege to post offices to prevent the distribution of ballot papers and equipment.
There were also clashes between the protesters and security forces resulting in scores of injuries.
During the advance voting, the PDRC protesters also blocked some voting venues. Sutin Tharatin, a core leader of one of the PDRC's allied groups, was killed in a clash outside a polling station in the Bang Na area.
The Office of the Auditor-General (OAG) also sent a letter to the EC asking it to postpone the polls because the political unrest would make it difficult to hold fair and successful elections.
The EC responded by sending a letter to Ms Yingluck suggesting a postponement. The commission also warned her that the poll was likely to fail due to various problems.
The main problem was that there were no elections in 28 constituencies, which would mean that even if the Feb 2 election went as planned, the EC could not endorse enough members of parliament to formalise the first House session.
The 2007 constitution requires 95% of 500 MPs to attend.
Following the March 21 ruling, Mr Somchai wrote on his Facebook page that the caretaker government must be held responsible for the 3.8 billion baht, because it pressed on with the polls despite the EC's warning that it was plagued with problems and that it risked being voided by the Constitutional Court.