By: Goodluck E. Adubazi, Abuja.

The Socio-Economic Rights and Accountability Project (SERAP) has given the Independent National Electoral Commission (INEC) seven days to account for over N126.46 billion in public funds allegedly diverted, lost, mismanaged or otherwise unaccounted for in connection with electoral operations.

SERAP, in a letter dated September 12, 2026, signed by its Deputy Director, Kolawole Oluwadare, urged INEC Chairman, Professor Joash Amupitan, to provide a comprehensive account of the funds or face legal action in the public interest.

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.

According to SERAP, the allegations are contained in the 2023 audited report of the Auditor-General of the Federation, published on August 7, 2026, with the findings covering transactions between January and December 2022 and, in some cases, extending to December 31, 2023.

SERAP called on INEC to account for the money, including the amounts paid, beneficiaries, contracts and procurement processes, contractors and suppliers involved, as well as documentary evidence of delivery, utilisation and the current status of the goods, services and electoral assets concerned.

The organisation 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.

SERAP further demanded that INEC identify the public officials, contractors, companies, suppliers and consultants responsible for the alleged infractions and take necessary steps to recover any funds found to have been unlawfully or irregularly paid, lost, diverted or paid for goods and services not supplied or properly utilised.

SERAP said the Auditor-General reported 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 found no evidence that the items were procured and noted that the contracts were awarded to companies whose competence, experience, capacity, addresses and factory locations were unknown.

According to SERAP, the Auditor-General expressed concern that the money “may have been diverted” and recommended its recovery.

The organisation also cited an alleged payment of N1.058 billion for Toyota Prado TXL 2021 Model vehicles without advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection.

SERAP said the Auditor-General feared that the money “may have been lost” and that the contracts “may have been inflated.”

It further alleged that INEC paid N3.136 billion to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded, with no evidence of payment, while another N9.245 billion was allegedly paid for 22 contracts involving similar goods and services.

The Auditor-General, according to SERAP, found that the contracts were split to circumvent procurement procedures and awarded on the same day, raising concerns that payments may have been made for items not supplied.

SERAP said the Auditor-General also raised concerns over:
N129.37 million paid to 19 accounting firms for financial audit services without evidence of utilisation, requests or expenditure by the consultants.

N504.49 million paid for accreditation devices without due procurement procedures, with concerns over an expired APG and software licence that was valid for only four months.

N235.10 million paid to unqualified contractors for sleeping mats and digital archiving, with questions raised over their eligibility and capacity.

The organisation urged INEC to provide documentary and physical evidence that the more than N112 billion identified as irregularly paid was actually used to procure the electoral materials concerned and to account for their present location and status.

SERAP said electoral resources were public resources and that INEC must be able to account for every naira spent, demonstrate that the expenditure was lawful and show that it served the purposes for which the funds were appropriated.

“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 gave INEC seven days from receipt or publication of the letter to take the recommended measures, warning that failure to respond would trigger legal action.

SERAP said it would take “all appropriate legal actions to compel you and INEC to comply with our request in the public interest” if no response was received within the stipulated period.

The organisation described the Auditor-General’s findings as particularly disturbing given INEC’s constitutional responsibility and the fact that the expenditure involved public resources appropriated for the administration of Nigeria’s electoral system.

It argued that the findings, if established, could amount to violations of the Nigerian Constitution, national anti-corruption laws and Nigeria’s obligations under the United Nations Convention against Corruption.

SERAP also urged 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 manner that could frustrate accountability or recovery pending reconciliation and investigation.

The organisation further demanded that any EFCC or ICPC investigation should cover contractors, companies, suppliers and consultants who allegedly received irregular payments, as well as INEC or other public officials who authorised, processed, facilitated or benefited from the transactions.

SERAP said investigations should establish whether the contracted goods and services were supplied, whether payments corresponded with goods and services actually delivered and whether contracts were deliberately split to circumvent procurement requirements.

It also urged INEC to cooperate with the EFCC, ICPC, Auditor-General, Attorney-General of the Federation and other competent authorities to recover and remit any funds established to have been unlawfully or irregularly received or expended.

SERAP said Nigerians have a right to know how public resources entrusted to INEC for the conduct of elections are spent, stressing that “democracy requires an informed citizenry.”

The organisation further cited constitutional provisions requiring public institutions to abolish corrupt practices and abuse of power, as well as Nigeria’s obligations under international instruments protecting citizens’ participation in public affairs.