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, which, according to findings cited from the Auditor-General of the Federation’s 2023 audited report, were allegedly diverted, lost, 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 were appropriated for electoral operations, including 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 Auditor-General’s findings, published on August 7, 2026, covered transactions and activities carried out mainly between January and December 2022, with some extending to December 31, 2023.
SERAP urged INEC to provide details of the expenditure, including amounts paid, beneficiaries, contracts and procurement processes, contractors and suppliers involved, as well as documentary and physical evidence of delivery, utilisation and the current status of the goods, services and electoral assets.
The organisation also called on Amupitan and INEC to refer the alleged financial irregularities 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 where appropriate.
SERAP further demanded that officials, contractors, companies, suppliers and consultants found responsible for any unlawful or irregular transactions be identified and that steps be taken to recover public funds established to have been improperly paid, lost or diverted.
In one of the major findings cited by SERAP, the Auditor-General reportedly found that INEC had “irregularly paid” ₦112.16 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 were procured and noted concerns over contracts awarded to companies whose competence, experience, capacity, addresses and factory locations were allegedly unknown.
The Auditor-General, according to SERAP, expressed concern that the money “may have been diverted” and recommended its recovery.
The electoral commission was also alleged to have paid ₦1.06 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 raised concerns that the funds might have been lost and that the contracts might have been inflated.
Another ₦3.14 billion, according to the organisation, was allegedly paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded, with the Auditor-General expressing concern that the funds might have been diverted.
The Auditor-General also reportedly questioned ₦9.25 billion paid under 22 contracts for similar goods and services, alleging that the contracts were split to circumvent procurement procedures and awarded on the same day.
SERAP said the Auditor-General expressed concern that the money might have been lost and that payments could have been made for items that were not supplied.
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Other transactions cited included ₦129.38 million paid to 19 accounting firms for financial audit services without evidence of utilisation or requests and expenditure by the consultants.
SERAP also cited ₦504.49 million allegedly paid for accreditation devices without due procurement procedures. According to the organisation, the Auditor-General raised concerns that the accreditation security licence had expired before delivery, while the software was valid for only four months, raising questions about value for money.
The report also reportedly identified ₦235.1 million paid to unqualified contractors for sleeping mats and digital archiving, with concerns raised about the eligibility and capacity of the contractors involved.
SERAP said the cumulative findings were particularly troubling because the expenditure concerned resources appropriated for the administration of Nigeria’s electoral system.
“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.
The group called on 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 the materials.
SERAP also urged INEC to ensure that no electoral equipment, materials or other public assets covered by the Auditor-General’s findings are disposed of, transferred, destroyed, written off or otherwise dealt with in a manner that could frustrate accountability or recovery pending reconciliation and possible investigations.
It said any referral to the EFCC and ICPC 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.
According to SERAP, the investigations should establish 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.
The organisation said where investigations establish that public funds were unlawfully received or expended, INEC should cooperate 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.
SERAP also invoked constitutional and international obligations, citing Sections 15(5) and 13 of the 1999 Constitution, as well as 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, arguing that citizens have a right to participate in public affairs and to know how public resources are managed.
“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.
The organisation warned that failure to respond within seven days would lead it to take “all appropriate legal actions” to compel INEC to comply with its demands in the public interest.

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