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, irregularly spent, mismanaged” or otherwise unaccounted for.
SERAP made the demand in a letter dated September 12, 2026, signed by its Deputy Director, Kolawole Oluwadare, and addressed to INEC Chairman, Professor Joash Amupitan.
The organisation said 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.
The demand followed findings contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026.
According to SERAP, the Auditor-General’s findings covered transactions between January and December 2022 and, in some cases, extended to December 31, 2023.
SERAP said the findings were particularly disturbing because the expenditure involved resources appropriated for an institution constitutionally responsible for managing Nigeria’s electoral system.
It urged INEC to provide a comprehensive account of the funds, including the amounts paid, beneficiaries of the payments, contracts and procurement processes involved, names of contractors and suppliers, as well as documentary evidence of delivery, utilisation and the current status of the goods, services and electoral assets concerned.
One of the major findings cited by SERAP was the alleged irregular payment of more than ₦112.15 billion for ballot boxes, electoral devices, items and materials without competitive bidding or a Certificate of No Objection from the Bureau of Public Procurement (BPP).
SERAP quoted the Auditor-General as saying there was no evidence that the items were procured, while contracts were allegedly awarded to companies whose competence, experience, capacity, addresses and factory locations were unknown.
The Auditor-General reportedly expressed concern that the money “may have been diverted” and recommended its recovery.
SERAP also cited an alleged payment of ₦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, according to SERAP, raised concerns that the funds might have been lost and that the contracts might have been inflated.
The organisation further alleged that INEC paid more than ₦3.136 billion to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded, with no evidence of payment.
The Auditor-General reportedly expressed concern that the money might have been diverted and recommended its recovery and remittance to the treasury.
Another ₦9.245 billion was allegedly paid under 22 contracts for similar goods and services, with the contracts reportedly split to circumvent procurement procedures and awarded on the same day.
According to SERAP, the Auditor-General raised concerns that the money might have been lost and that payments may have been made for items that were not supplied.
The organisation also cited an alleged payment of ₦129.375 million to 19 accounting firms for financial audit services without evidence of utilisation, requests or expenditure by the consultants.
SERAP said the Auditor-General expressed concern that the funds might have been diverted and recommended their recovery and remittance to the treasury.
Similarly, more than ₦504.49 million was allegedly paid for accreditation devices without due procurement procedures.
SERAP said the Auditor-General observed that the applicable APG had expired before the security licence key was delivered, while the software was valid for only four months, raising questions about economy and value for money.
The audit findings also reportedly identified more than ₦235.1 million paid to unqualified contractors for sleeping mats and digital archiving.
According to SERAP, the Auditor-General raised serious concerns about the eligibility and capacity of the contractors and expressed concern that the money might have been lost.
SERAP urged Professor Amupitan and INEC to identify the public officials, contractors, companies, suppliers and consultants responsible for the transactions and take all necessary steps to recover any funds established to have been unlawfully or irregularly paid.
It also called on 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).
The organisation said any investigation 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.
It further urged INEC to ensure that no electoral equipment, material or other public asset covered by the Auditor-General’s findings was disposed of, transferred, destroyed, written off or otherwise dealt with in a manner that could frustrate accountability or recovery pending reconciliation and possible investigations.
SERAP said any referral to the EFCC and ICPC should cover contractors, companies, suppliers and consultants who allegedly received irregular payments, as well as INEC officials or other public officials who authorised, processed, facilitated or benefited from the transactions.
“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 added that Nigerians had a right to know how public institutions, particularly the country’s electoral management body, spend resources entrusted to them.
“Democracy requires an informed citizenry. That principle is directly relevant to public expenditure by an electoral management body: citizens are entitled to know how resources entrusted to INEC for the conduct of elections have been used,” it said.
SERAP also invoked Section 15(5) of the 1999 Constitution, which requires public institutions to abolish corrupt practices and abuse of power, as well as Section 13 and Nigeria’s obligations under the United Nations Convention against Corruption.
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, both of which protect citizens’ participation in public affairs.
