The Socio-Economic Rights and Accountability Project (SERAP) has given the Independent National Electoral Commission (INEC) seven days to explain how more than N126.46 billion in public funds appropriated for electoral operations were spent.
SERAP alleged that the funds may have been diverted, lost, mismanaged or otherwise left unaccounted for, and demanded that INEC provide detailed explanations of the transactions.
The organisation made the demand in a letter dated September 12, 2026, signed by its Deputy Director, Kolawole Oluwadare.
SERAP said the funds covered 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 elections.
According to the organisation, the allegations were contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026. SERAP said the findings covered various periods between January and December 2022 and, in some instances, extended to December 31, 2023.
SERAP called on INEC and its Chairman, Professor Joash Amupitan, to provide details of the expenditure, including the amounts paid, beneficiaries, contracts and procurement procedures, contractors and suppliers involved, as well as evidence showing the delivery, utilisation and current status of the goods, services and electoral assets.
The organisation also asked INEC to refer the alleged financial infractions identified 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 where appropriate.
SERAP further urged the electoral commission to identify the public officials, contractors, companies, suppliers and consultants responsible for the transactions and recover any money 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 the Auditor-General had raised concerns about several transactions involving INEC.
SERAP cited a finding that INEC “irregularly paid” N112.15 billion for ballot boxes, electoral devices, items and materials without competitive bidding or a Bureau of Public Procurement (BPP) Certificate of No Objection.
It said the Auditor-General reported that there was no evidence that the items had actually been procured and that contracts were awarded to companies whose competence, experience, capacity, addresses and factory locations were unknown.
According to SERAP, the Auditor-General raised concerns that the money “may have been diverted” and recommended its recovery.
The organisation also highlighted the payment of N1.05 billion for Toyota Prado TXL 2021 models without advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection.
SERAP said the Auditor-General expressed concern that the funds “may have been lost” and that the contracts “may have been inflated.”
Another transaction cited by the organisation involved more than N3.13 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 in relation to the transaction and expressed concern that the money “may have been diverted”, calling for its recovery and remittance to the treasury.
The organisation also cited N9.24 billion allegedly paid for 22 contracts involving similar goods and services. According to SERAP, the contracts were split in a manner that allegedly circumvented procurement procedures and were awarded on the same day.
SERAP said the Auditor-General reported that the money “may have been lost” and that payments may have been made for items that were not supplied.
Other transactions highlighted by SERAP included N129.37 million paid to 19 accounting firms for financial audit services without evidence of utilisation, requests or expenditure by the consultants.
The organisation also cited N504.49 million paid for accreditation devices without following due procurement procedures, as well as N235.1 million paid to contractors for sleeping mats and digital archiving.
SERAP said the Auditor-General raised concerns about the eligibility and capacity of some contractors involved in the latter transaction.
The organisation demanded documentary and physical evidence from INEC showing that the N112.15 billion described as “irregularly paid” was actually used to procure the electoral materials concerned.
It also asked the commission to account for the present location and condition of the 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.
SERAP gave INEC seven days from the receipt or publication of its letter to implement the recommended measures, warning that it would commence legal proceedings if the commission failed to comply.
“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,” the organisation said.
SERAP further urged INEC to ensure that none of the electoral equipment, materials or other public assets covered by the Auditor-General’s findings are disposed of, transferred, destroyed, written off or otherwise handled in a manner that could frustrate accountability or recovery while reconciliation and any resulting investigation are pending.
The organisation said any referral to the EFCC and ICPC should cover not only contractors, companies, suppliers and consultants who received the funds but also INEC officials and other public officials who authorised, processed, facilitated or benefited from the transactions.
It said investigations should determine whether the contracted goods and services were actually supplied, whether payments matched the goods and services delivered, and whether contracts were deliberately divided to bypass procurement requirements.
SERAP also called for the recovery and remittance of any public funds ultimately found to have been unlawfully received or spent.
The organisation maintained that INEC’s obligations under the Nigerian Constitution, national anti-corruption laws and international instruments require transparency and accountability in the management of public resources.
SERAP cited Section 15(5) of the Nigerian Constitution, which it said requires public institutions, including INEC, to abolish corrupt practices and abuse of power.
The organisation also referred to Nigeria’s obligations under the United Nations Convention against Corruption, as well as provisions of the International Covenant on Civil and Political Rights and the African Charter on Human and Peoples’ Rights relating to public participation and access to information.
Source: SERAP
