BY FRONTLINE REPORTERS

The Socio-Economic Rights and Accountability Project has given the Independent National Electoral Commission seven days to account for more than ₦126.46 billion in public funds allegedly diverted, lost, mismanaged or otherwise unaccounted for in the commission’s electoral operations.

SERAP, in a letter dated September 12, 2026, said the funds were appropriated for 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 of elections.

The organisation based its demands on findings contained in the 2023 audited report of the Auditor-General for the Federation, published on August 7, 2026. According to SERAP, the audit findings covered transactions undertaken between January and December 2022 and, in some cases, extended to December 31, 2023.

SERAP urged INEC Chairman, Professor Joash Amupitan, to provide a comprehensive account of the funds, including details of payments made, beneficiaries, contracts, procurement processes, contractors and suppliers, as well as evidence showing delivery, utilisation and the present status of the goods and services involved.

The organisation also asked INEC to refer the alleged financial irregularities, procurement violations and suspected unlawful expenditure identified by the Auditor-General to the Economic and Financial Crimes Commission and the Independent Corrupt Practices and Other Related Offences Commission for investigation, prosecution and recovery where appropriate.

In the letter signed by SERAP Deputy Director, Kolawole Oluwadare, the organisation stressed that electoral funds were public resources and that INEC must be able to account for every naira entrusted to it.

“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 warned that failure to respond within seven days would trigger legal action.

“We would be grateful if the recommended measures are taken within seven days of the receipt and/or publication of this 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 stated.

SERAP described the audit findings as particularly troubling given the constitutional responsibility of INEC and the importance of the resources involved to Nigeria’s electoral system.

Among the issues highlighted by the Auditor-General, according to SERAP, was an alleged ₦112.15 billion irregular payment for ballot boxes, electoral devices, items and materials without competitive bidding or a Bureau of Public Procurement Certificate of No Objection.

SERAP quoted the Auditor-General as saying there was no evidence that some of the items had been procured, while the contracts were allegedly awarded to companies whose competence, experience, capacity, addresses and factory locations were unknown. The audit raised concerns that the money might have been diverted and recommended recovery.

The organisation also cited an alleged payment of more than ₦1.05 billion for Toyota Prado TXL 2021 vehicles, reportedly without advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection.

Another transaction cited involved more than ₦3.13 billion allegedly paid to four contractors for ballot guides, sensitive materials and result sheets before the contracts were formally awarded, with the Auditor-General reportedly raising concerns over the absence of evidence supporting the payments.

SERAP further pointed to more than ₦9.24 billion allegedly paid under 22 contracts for similar goods and services. According to the audit findings cited by the organisation, the contracts were allegedly split to circumvent procurement procedures and awarded on the same day.

The report also raised questions over other payments, including more than ₦129 million to 19 accounting firms for financial audit services, over ₦504 million for accreditation devices, and more than ₦235 million to contractors for sleeping mats and digital archiving.

SERAP urged INEC to identify officials, contractors, companies, suppliers and consultants responsible for any irregular transactions and take steps to recover funds established to have been unlawfully or irregularly paid, lost, diverted or spent on goods and services that were not supplied or properly utilised.

It also called for documentary and physical evidence to establish that the more than ₦112 billion identified as “irregularly paid” was actually used for the intended electoral materials, as well as information on the present location and status of such assets.

The organisation warned INEC against disposing of, transferring, destroying, writing off or otherwise dealing with any electoral equipment or public assets linked to the Auditor-General’s findings in a manner that could frustrate accountability or recovery.

SERAP further urged that any investigation by the EFCC or ICPC should cover not only contractors and suppliers but also any INEC officials or other public officials who may have authorised, processed, facilitated or benefited from the transactions.

According to the organisation, the 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 evade procurement requirements.

SERAP said the alleged financial irregularities raised serious questions about public trust, constitutional obligations and Nigeria’s commitments under national anti-corruption laws and international instruments, including the United Nations Convention against Corruption.

It also invoked citizens’ rights to participate in public affairs, arguing that Nigerians have a legitimate right to know how public resources entrusted to the nation’s electoral management body are spent.

The organisation therefore demanded urgent reconciliation of the disputed expenditure, appropriate investigations, recovery of any funds found to have been misappropriated and full disclosure to Nigerians.

SERAP said it would proceed with legal action if INEC failed to respond satisfactorily within the stipulated seven-day period.

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