The Socio-Economic Rights and Accountability Project (SERAP) has given the Independent National Electoral Commission (INEC) seven days to account for more than ₦126.46 billion in public funds appropriated for electoral operations but allegedly diverted, lost, mismanaged or otherwise unaccounted for.
The funds relate to the procurement of ballot boxes, electoral devices and materials, sensitive materials and result sheets, vehicles, accreditation devices, audit and consultancy services, digital archiving and other goods and services required for the conduct and administration of elections.
According to SERAP, the findings were contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026. The findings covered various periods between January and December 2022 and, in some cases, extended to December 31, 2023.
In a letter dated September 12, 2026, and signed by SERAP Deputy Director Kolawole Oluwadare, the organisation urged INEC Chairman, Professor Joash Amupitan, and the commission to provide details of the funds, including the amounts paid, beneficiaries, contracts and procurement processes, contractors and suppliers involved, as well as evidence of delivery, utilisation and the current status of the goods, services and electoral assets concerned.
SERAP also urged Amupitan and INEC to refer the alleged diversion, unlawful expenditure, procurement violations and other financial misconduct documented by the Auditor-General to the Economic and Financial Crimes Commission (EFCC) and the Independent Corrupt Practices and Other Related Offences Commission (ICPC) for investigation, prosecution and recovery.
The organisation further called on INEC to identify the public officials, contractors, companies, suppliers and consultants responsible and take steps to recover any portion of the more than ₦126 billion found to have been unlawfully or irregularly paid, lost, diverted, 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,” SERAP said.
The organisation said it would take legal action if INEC failed to respond within seven days of receiving or being notified of the letter.
“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,” it said.
SERAP said the findings were particularly concerning because of INEC’s constitutional role and the fact that the expenditure involved funds appropriated for the administration of Nigeria’s electoral system.
“These findings suggest a grave violation of the public trust and the provisions of the Nigerian Constitution 1999 (as amended), national anticorruption laws, and the country’s obligations under the UN Convention against Corruption,” the organisation said.
According to the Auditor-General’s findings cited by SERAP, INEC “irregularly paid” ₦112.155 billion for ballot boxes, electoral devices, items and materials without competitive bidding or a Bureau of Public Procurement (BPP) Certificate of No Objection.
SERAP said the Auditor-General found no evidence that the items had been procured and noted that the contracts were awarded to companies whose competence, experience, capacity, addresses and factory locations were unknown. The Auditor-General, according to SERAP, expressed concern that the money “may have been diverted” and recommended its recovery.
The Auditor-General also reportedly found that INEC paid ₦1.058 billion for Toyota Prado TXL 2021 model vehicles without advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection. The Auditor-General expressed concern that the money “may have been lost” and that the contracts “may have been inflated.”
Another finding cited by SERAP involved ₦3.136 billion allegedly paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded. SERAP said the Auditor-General found no evidence of payment and expressed concern that the funds “may have been diverted,” recommending that they be recovered and remitted to the treasury.
The Auditor-General also reportedly found that INEC paid ₦9.245 billion for 22 contracts involving similar goods and services, with the contracts allegedly split to circumvent procurement procedures and awarded on the same day. According to SERAP, the Auditor-General said the money “may have been lost” and that payment may have been made for items that were not supplied.
SERAP further cited an alleged payment of ₦129.375 million to 19 accounting firms for financial audit services without evidence of utilisation or requests and expenditure by the consultants. The Auditor-General reportedly raised concerns that the money “may have been diverted” and recommended its recovery and remittance to the treasury.
The organisation also cited an alleged payment of ₦504.492 million for accreditation devices without due procurement procedures. According to SERAP, the Auditor-General noted that the APG had expired before the security licence key was delivered and that the software was valid for only four months, raising questions about economy and value for money. The Auditor-General also expressed concern that the funds may have been diverted.
Another ₦235.103 million was allegedly paid to unqualified contractors for sleeping mats and digital archiving. SERAP said the Auditor-General identified “serious concerns” about the eligibility and capacity of the contractors and expressed concern that the money “may have been lost,” recommending recovery.
SERAP urged INEC to provide documentary and physical evidence that the more than ₦112 billion identified as “irregularly paid” was actually used to procure the electoral materials concerned and to account for the present location and status of those materials.
“Nigerians have a right to know every public act, everything that is done in the public interest, by their public institutions including INEC,” SERAP said.
It added that democracy requires an informed citizenry and that citizens are entitled to know how resources entrusted to an electoral management body have been used.
SERAP also called on INEC to ensure that no electoral equipment, material or other public asset covered by the Auditor-General’s findings is disposed of, transferred, destroyed, written off or otherwise dealt with in a way that could frustrate accountability or recovery pending the completion of reconciliation and any resulting investigation.
The organisation said any referral to the EFCC and ICPC should cover contractors, companies, suppliers and consultants who allegedly received irregular public funds, as well as INEC officials or other public officials who authorised, processed, facilitated or benefited from the transactions.
SERAP said investigations should determine whether the contracted goods and services were actually supplied, whether payments corresponded with goods and services delivered, and whether contracts were deliberately split to circumvent procurement requirements.
Where investigations establish that public funds were unlawfully received or expended, SERAP urged INEC to cooperate fully with the EFCC, ICPC, Auditor-General, Attorney-General of the Federation and other competent authorities to secure recovery and remittance of the funds to the appropriate public account.
“Recovery should extend to all amounts established to have been unlawfully or irregularly paid, together with any other recoverable public loss established through the investigations,” SERAP said.
The organisation also cited Section 15(5) of the Nigerian Constitution, which requires public institutions, including INEC, to abolish all corrupt practices and abuse of power. It further cited Section 13 of the Constitution, which it said imposes responsibility on INEC to conform to, observe and apply the provisions of Chapter 2.
SERAP also referenced Nigeria’s obligations under the UN Convention against Corruption, which require the adoption of preventive anti-corruption policies, transparent public procurement and sound public financial management.
It further cited Article 25 of the International Covenant on Civil and Political Rights and Article 13 of the African Charter on Human and Peoples’ Rights, to which Nigeria is a state party, as protections for citizens’ rights to participate in public affairs.
