The Socio-Economic Rights and Accountability Project (SERAP) has given the Independent National Electoral Commission (INEC) seven days to account for more than N126.46bn in public funds it alleges were diverted, lost, mismanaged or otherwise unaccounted for.
SERAP made the demand in a letter dated 12 September 2026 and signed by its Deputy Director, Kolawole Oluwadare, addressed to the INEC Chairman, Prof Joash Amupitan (SAN).
The organisation said the funds were appropriated for the procurement of ballot boxes, electoral devices and materials, sensitive materials and result sheets, vehicles, accreditation equipment, audit and consultancy services, digital archiving and other goods and services required for elections.
SERAP said the Auditor-General of the Federation’s 2023 audited report, published on 7 August 2026, contained findings covering transactions between January and December 2022 and, in some instances, extending to 31 December 2023.
It called on INEC to provide details of payments, beneficiaries, contracts and procurement procedures, as well as information on the contractors, suppliers and consultants involved.
The organisation also demanded evidence showing that the goods and services were delivered, properly utilised and accounted for, including the present location and status of relevant electoral assets.
According to SERAP, the Auditor-General found that INEC “irregularly paid” N112.15bn for ballot boxes, electoral devices and other electoral materials without competitive bidding or a Certificate of No Objection from the Bureau of Public Procurement.
SERAP said the report found no evidence that the items had been procured and raised concerns about the companies awarded the contracts, whose competence, experience, capacity, addresses and factory locations were allegedly unknown.
The organisation said the Auditor-General expressed concern that the funds might have been diverted and recommended their recovery.
SERAP also cited an alleged N1.05bn payment for Toyota Prado TXL 2021 models, saying the procurement was carried out without advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection.
It said the Auditor-General raised concerns that the funds might have been lost and that the contracts could have been inflated.
Another transaction highlighted by SERAP involved an alleged N3.13bn payment to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded.
The organisation said the Auditor-General found no evidence supporting the payment and recommended recovery of the funds and their remittance to the treasury.
SERAP further alleged that N9.24bn was paid under 22 contracts for similar goods and services, with the contracts allegedly split to circumvent procurement requirements and awarded on the same day.
Other transactions questioned
The organisation said the Auditor-General also questioned N129.37m allegedly paid to 19 accounting firms for financial audit services without evidence of utilisation, requests or expenditure by the consultants.
SERAP cited a further N504.49m allegedly paid for accreditation devices without following due procurement procedures.
It said concerns were also raised over the expiry of the APG before delivery of a security licence key and the validity of the associated software, which it said was limited to four months.
SERAP also alleged that N235.1m was paid to contractors for sleeping mats and digital archiving despite concerns over their eligibility and capacity to execute the contracts.
The organisation called on INEC to produce documentary and physical evidence showing that the N112.15bn described as “irregularly paid” was actually used for the intended electoral materials.
It also asked the commission to account for the current location and condition of the materials and identify the officials, contractors, suppliers, companies and consultants involved in the transactions.
SERAP urged INEC to refer any suspected diversion, unlawful expenditure, procurement violations and other financial misconduct identified in the Auditor-General’s report to the Economic and Financial Crimes Commission and the Independent Corrupt Practices and Other Related Offences Commission.
It said the investigations should determine whether the contracted goods and services were supplied, whether payments matched what was delivered and whether contracts were deliberately split to avoid procurement requirements.
SERAP also called for the recovery of any funds found to have been unlawfully or irregularly paid, diverted, lost or paid for goods and services that were not supplied or properly utilised.
“Electoral resources are public resources. INEC must be able to account for every naira, demonstrate that it was lawfully spent and show that it served the purposes for which it was appropriated,” the organisation said.
It added that Nigerians were entitled to know how public resources entrusted to the electoral commission had been used.
SERAP further asked INEC to ensure that no electoral equipment, materials or other public assets covered by the Auditor-General’s findings were disposed of, transferred or destroyed in a way that could frustrate accountability or recovery while the transactions were being reconciled or investigated.
The organisation said any referral to the EFCC and ICPC should cover both private-sector recipients of the funds and public officials who authorised, processed or facilitated the transactions.
SERAP cited Sections 13 and 15(5) of the 1999 Constitution and Nigeria’s obligations under the United Nations Convention against Corruption in support of its demand for greater transparency and accountability.
It warned that it would take legal action if INEC failed to respond within seven days.
“We would be grateful if the recommended measures are taken within seven days of the receipt and/or publication of this letter,” SERAP said.
“If we have not heard from you by then, SERAP shall take all appropriate legal actions to compel you and INEC to comply with our request in the public interest.”
